#rates__rate  (British) a local tax on property (usually used in the plural)
  subtype:  #poor_rates  (British) a local tax for the relief of the poor
  supertype:  #tax__revenue_enhancement  charge against a citizen's person or property or activity for the support of government
     supertype:  #levy  a charge imposed and collected
        supertype:  #charge.liabilities  financial liabilities (such as a tax); "the charges against the estate"
           supertype:  #liabilities__liabilitie  ('!' replaced by '-' since a liability (e.g. a loan) for someone may be seen as an asset by another or even the same person (e.g. a credit))$ anything that is owed to someone else
              supertype:  #possession  anything owned or possessed
                 supertype:  pm#owned_entity__ownedentity
                    supertype:  pm#entity_playing_some_role  e.g., an agent, an owner
                       supertype:  pm#entity  something that can be "involved" in a situation
                          supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type
                       supertype:  pm#thing_that_can_be_seen_as_a_relation  usable as relation type
                          supertype:  pm#thing_playing_some_role  category to classify things according to roles/viewpoints; classification under this category is application-dependant
                             supertype:  pm#thing__something___T__t___3D_or_4D_thing_or_anything_else  any category (type or individual) is instance of this type; any type is also a subtype of this type

No statement uses or specializes #rates; click here to add one.