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infospace: process book-3-chapter-03

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Extract entities, map to VSM, and synthesize analysis.
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<!-- generated: provider=openrouter model=arcee-ai/trinity-large-preview:free date=2026-02-19 source=book-3-chapter-03 -->
# Poll Tax Compensation
## Definition
The economic arrangement where towns paid fixed annual poll taxes to their protectors in exchange for exemptions from other forms of taxation and feudal obligations. This system created predictable revenue streams for protectors while granting towns the economic autonomy necessary for commercial development.
## Source Chapter
Book III, Chapter 3
## Context
Smith explains how poll tax compensation functioned as a key mechanism in the economic transformation of medieval towns. By accepting fixed poll taxes instead of variable feudal dues, protectors gained stable income while towns acquired the freedom to develop their own economic systems and regulations.
## Economic Domain
Regulation
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