The basics are covered visits to the doctor,medicines, treatments - although adults are required to pay a nominal co-pay fee for some items and services.

VOA: standard.2009.09.28

To state this was the first income tax is not only absurd but ludicrous, unless the author contends that employers who deduct from their employees pay items required as a term of employment such as meals, uniforms etc. is somehow a form of income tax levied by the government to compensate the employer for such expenses.

FORBES: Congress Passes Socialized Medicine and Mandates Health Insurance -In 1798

So far 26 U.S. companies have seen their Say on Pay ballot items rejected by shareholders.

FORBES: No Work and All Pay? Shareholders Will Have Their Say.

The goods have also been supplied on a sale-or-return basis, meaning that HMV does not pay for items unless its customers shell out for them.

BBC: Music labels reeling at HMV woes