Page:William Blackstone, Commentaries on the Laws of England (3rd ed, 1768, vol I).djvu/328

the latter, having no other ſufficient revenue to ſupport themſelves and their meaſures, introduced the practice of laying weekly and monthly aſſeſſments^[1] of a ſpecific ſum upon the ſeveral counties of the kingdom; to be levied by a pound rate on lands and perſonal eſtates: which were occaſionally continued during the whole uſurpation, ſometimes at the rate of 120000𝑙. a month; ſometimes at inferior rates^[2]. After the reſtoration the antient method of granting ſubſidies, inſtead of ſuch monthly aſſeſſments, was twice, and twice only, renewed; viz. in 1663, when four ſubſidies were granted by the temporalty, and four by the clergy; and in 1670, when 800000𝑙. was raiſed by way of ſubſidy, which was the laſt time of raiſing ſupplies in that manner. For, the monthly aſſeſſments being now eſtabliſhed by cuſtom, being raiſed by commiſſioners named by parliament, and producing a more certain revenue; from that time forwards we hear no more of ſubſidies; but occaſional aſſeſſments were granted as the national emergencies required. Theſe periodical aſſeſſments, the ſubſidies which preceded them, and the more antient ſcutage, hydage, and talliage, were to all intents and purpoſes a land tax; and the aſſeſſments were ſometimes expreſſly called ſo^[3]. Yet a popular opinion has prevailed, that the land tax was firſt introduced in the reign of king William III; becauſe in the year 1692 a new aſſeſſment or valuation of eſtates was made throughout the kingdom; which, though by no means a perfect one, had this effect, that a ſupply of 500000𝑙. was equal to 1s. in the pound of the value of the eſtates given in. And, according to this enhanced valuation, from the year 1693 to the preſent, a period of above ſeventy years, the land tax has continued an annual charge upon the ſubject; above half the time at 4s. in the pound, ſometimes at 3s, ſometimes at 2s, twice^[4] at 1s, but without any total intermiſſion. The medium has been 3s. 3d. in the pound, being equivalent to twenty three antient ſubſidies, and amounting annually to more than a million and an half of money. The

1. 29 Nov. 4 Mar. 1642.
2. One of theſe bills of aſſeſſment, in 1656, is preſerved in Scobell's collection, 400.
3. Com. Journ. 26 Jun. 9 Dec. 1678.
4. in the years 1732 and 1733.