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

 312 the latter, having no other ufficient revenue to upport themelves and their meaures, introduced the practice of laying weekly and monthly aements of a pecific um upon the everal counties of the kingdom; to be levied by a pound rate on lands and peronal etates: which were occaionally continued during the whole uurpation, ometimes at the rate of 120000𝑙. a month; ometimes at inferior rates. After the retoration the antient method of granting ubidies, intead of uch monthly aements, was twice, and twice only, renewed; viz. in 1663, when four ubidies were granted by the temporalty, and four by the clergy; and in 1670, when 800000𝑙. was raied by way of ubidy, which was the lat time of raiing upplies in that manner. For, the monthly aements being now etablihed by cutom, being raied by commiioners named by parliament, and producing a more certain revenue; from that time forwards we hear no more of ubidies; but occaional aements were granted as the national emergencies required. Thee periodical aements, the ubidies which preceded them, and the more antient cutage, hydage, and talliage, were to all intents and purpoes a land tax; and the aements were ometimes exprely called o. Yet a popular opinion has prevailed, that the land tax was firt introduced in the reign of king William III; becaue in the year 1692 a new aement or valuation of etates was made throughout the kingdom; which, though by no means a perfect one, had this effect, that a upply of 500000𝑙. was equal to 1s. in the pound of the value of the etates given in. And, according to this enhanced valuation, from the year 1693 to the preent, a period of above eventy years, the land tax has continued an annual charge upon the ubject; above half the time at 4s. in the pound, ometimes at 3s, ometimes at 2s, twice at 1s, but without any total intermiion. The medium has been 3s. 3d. in the pound, being equivalent to twenty three antient ubidies, and amounting annually to more than a million and an half of money. The Rh