florins (Barbeck, "Gesch. der Juden in Nürnberg und Fürth," p. 106, Nuremberg, 1878). The wording of the laws sometimes also suggests an intention of humiliating the Jews. For example, an ordinance of Philip V of Spain (1703) fixes the toll for a wagon-load of merchandise, one head of cattle, or one Jew, when passing over the bridges of Luxembourg, at four sols ("R. E. J." viii. 208). Sometimes the humiliation lay in the form in which the tax was levied. In some places a Jew passing a toll-gate had to cast dice in remembrance of the crucifixion (Grätz, "Gesch." 3d ed., viii. 14); elsewhere, as in Freiberg, in Saxony, Jews were forced to pay for a guard to follow them as long as they remained within the city. Even after the Leibzoll had been officially abolished, as in Austria by Emperor Joseph II in 1782, Jews entering Vienna or staying there for some time had to pay a special tax which differed from Leibzoll only in name. The same may be said of Nuremberg, where Leibzoll was abolished theoretically in 1800, but was levied practically until 1806 under the name of "Passier- und Eintrittsgeld". In Warsaw, where the French government had emancipated the Jews, the Russian government re-introduced the Leibzoll under the name of "Tagzettel", requiring every Jew entering the city to pay five silver groschen for the first day and three for every additional day he remained ("Allg. Zeit. des Jud." 1862, p. 12). Exemptions Certain exemptions from Leibzoll were granted. Under the Austrian law of 1244, corpses were exempt. Albert III, Duke of Austria gave free safe-conduct to three Austrian Jews to bring "etrogim" from Triest free of duty in 1389 (Scherer, l.c. p. 535). The Jews living within the territory of the Elector of Mainz were exempted from Leibzoll when they were traveling to attend one of the regular landtags, or to meetings of the district congregations (see Bamberger, "Histor. Berichte über die Juden der Stadt Aschaffenburg," p. 26, Strasburg, 1900). As a mark of special favor, court Jews or mint-farmers were exempt from the payment of such tolls (see Harburg). Later the exemption was extended to manufacturers; and Hirsch David, velvet-manufacturer of Berlin, was exempted by the king (1731) because his business required him to travel frequently ("Allg. Zeit. des Jud." 1902, p. 477). When Meyerbeer went to Vienna, the "Judenamt" received orders to treat him