Answer: <em>Toast</em>
Explanation:
A toast can be described as a type of a brief speech made in order to congratulate, appreciate and remember an individual or his/her contribution. It is also referred to as a ritual where one may express goodwill or honor to an individual, institution, group or event. The tone through which it is conveyed is mostly humorous or solemn.
Let’s say 10 citizens are in a town and 6 of them are tax payers so that means there is some adults or children that don’t pay taxes. So a citizen is someone who lives there but a tax payer is someone who lives there and pays taxes.