▁or ▁more ▁simply ▁as ▁a ▁pure ▁re venue ▁measure . ▁ ▁More ▁recently , ▁b ach elor ▁tax es ▁have ▁been ▁viewed ▁as ▁part ▁of ▁a ▁general ▁tax ▁on ▁child less ness , ▁which ▁were ▁used ▁frequently ▁by ▁member ▁states ▁of ▁the ▁Wars aw ▁P act . ▁ ▁History ▁ ▁An cient ▁Rome ▁ ▁The ▁Lex ▁Pap ia ▁Po pp ae a ▁was ▁introduced ▁in ▁ 9 ▁AD ▁by ▁em peror ▁August us ▁to ▁encou rage ▁marriage . ▁ ▁In ▁particular , ▁pen alt ies ▁were ▁im posed ▁on ▁those ▁who ▁were ▁cel ib ate , ▁with ▁an ▁exception ▁granted ▁to ▁V est al ▁Vir g ins . ▁( U lp . ▁F rag . ▁x vi i . 1 ). ▁▁ ▁The ▁law ▁also ▁im posed ▁pen alt ies ▁on ▁married ▁persons ▁who ▁had ▁no ▁children ▁( qui ▁liber os ▁non ▁hab ent , ▁G ai us , ▁ii . 1 1 1 ) ▁from ▁the ▁age ▁of ▁twenty - five ▁to ▁si xty ▁in ▁a ▁man , ▁and ▁from ▁the ▁age ▁of ▁twenty ▁to ▁fifty ▁in ▁a ▁woman . ▁( T ac it . ▁Ann . ▁x v . 1 9 ). ▁ ▁Ott oman ▁Empire ▁ ▁Res m - i ▁m ü cer red ▁was ▁a ▁b ach elor ▁tax ▁instit uted ▁in ▁the ▁Ott oman ▁Empire ▁by ▁at ▁least ▁the ▁ 1 5 th ▁century ▁in ▁conj unction ▁with ▁the ▁res m - i ▁ ç ift ▁and ▁the ▁res m - i ▁b enn â k . ▁