Well, the general historical idea behind that kind of tax is at least centuries ago historically, the money supply was remounted on a periodic basis and in order to get the new valid currency, you had to bring in the old currency and it was exchange for four old tokens for three new ones. Notably the mint would issue the full compliment of the money supply and that would mean that the city had that 25% tax they could use for public service and it was spent right back into the economy.