The tax right is the authority granted to the owner of an area, or the area itself, to impose taxes. These taxes could be levied on residents, as well as on products, land, and activities. Originally, the tax right was held exclusively by kings and emperors and exercised by lords and vassals. Later, districts, cities, or their owners also gained the ability to impose taxes. Examples of such taxes include land taxes, hearth taxes, tithes, and tolls.