This time i nominate a classic of russian literature:
Nikolai Gogol - Dead Souls
The story follows the exploits of Chichikov, a gentleman of middling social class and position. Chichikov arrives in a small town and quickly tries to make a good name for himself by impressing the many petty officials of the town. Despite his limited funds, he spends extravagantly on the premise that a great show of wealth and power at the start will gain him the connections he needs to live easily in the future. He also hopes to befriend the town so that he can more easily carry out his bizarre and mysterious plan to acquire "dead souls."
The government would tax the landowners on a regular basis, with the assessment based on how many serfs (or "souls") the landowner had on their records at the time of the collection. These records were determined by census, but censuses in this period were infrequent, far more so than the tax collection, so landowners would often find themselves in the position of paying taxes on serfs that were no longer living, yet were registered on the census to them, thus they were paying on "dead souls."
A little description...