in Norfolk, Suffolk, and Northamptonshire it has hardly doubled.[1]
Of the taxation we can speak with more confidence and precision than of the population. The revenue of England, when Charles the Second died, was small, when compared with the resources which she even then possessed, or with the sums which were raised by the governments of the neighbouring countries. It had, from the time of the Restoration, been almost constantly increasing: yet it was little more than three fourths of the revenue of the United Provinces, and was hardly one fifth of the revenue of France.
The most important head of receipt was the excise, which, in the last year of the reign of Charles, produced five hundred and eighty-five thousand pounds, clear of all deductions. The net proceeds of the customs amounted in the same year to five hundred and thirty thousand pounds. These burdens did not lie very heavy on the nation. The tax on chimneys, though less productive, called forth far louder murmurs. The discontent excited by direct imposts is, indeed, almost always out of proportion to the quantity of money which they bring into the Exchequer; and the tax on chimneys was, even among direct imposts, peculiarly odious: for it could be levied only by means of domiciliary visits; and of such visits the English have always been impatient to a degree which the people of other countries can but faintly conceive. The poorer householders were frequently unable to pay their hearth money to the day. When this happened, their furniture was distrained without mercy: for the tax was farmed; and a farmer of taxes is, of all creditors, proverbially the most rapacious. The collectors were loudly accused of performing their unpopular duty with harshness and insolence. It was said that, as soon as they appeared at the threshold of a cottage, the children began to wail, and the old women ran to hide their earthenware. Nay, the single bed of a
- ↑ I do not, of course, pretend to strict accuracy here; but I believe that whoever will take the trouble to compare the last returns of hearth money in the reign of William the Third with the census of 1841, will come to a conclusion not very different from mine.
