from time to time varied, and greatly extended; and power is given to furveyors, appointed by the crown, to inspect and furvey houses, and windows.

The most remarkable circumftance attending the tax on windows, (for its progreffive increase hardly merits notice, that being in the nature of every productive tax,) was the regulation called the commutation act. At the clofe of the American war, it was found, with refpect to many articles, but particularly tea, that the high duties which had been impofed, far from benefiting the revenue to the extent which had been expected,, formed an inviting encouragement to fmugglers, and an irrefiftible temptation to many who would not elfe have incurred the risk of dealing with them. The duties on tea were in customs and excife 581. 55. per cent., befides a tax of five fhillings and nine pence on every five pounds weight. Under thefe circumstances it was propofed in parliament, to free the commodity from all duties except one of 12 per cent. on the; price paid by the purchaser at the public fales, and to raise the deficiency, which would thus be occafioned in the revenue, amounting to 600,000l. by an additional tax on windows.. After long and ingenious difcuffions, this plan was adopted, and its benefits are experienced beyond the fuppofed extent, for as tea was the ftaple commodity of the fmugglers, the deftruction of their trade in that branch, has caufed it to languish in every other.

The houfe tax impofed by 18 Geo. III. c. 26, was at first from fixpence to one fhilling in the pound, on the rack rent, it is now one fhilling and four-pence in the pound, on houses at five pounds a year, and under twenty pounds, and on those which exceed forty pounds a year, two fhillings and fix-pence in the pound. The tax on windows varies in its progrefs. Houfes having lefs than fix windows, and not renting for five, pounds per annum, are rated at fums not exceeding fix fhillings; feven windows produce eight; thence to ten windows, the advance is alternately eight fhillings and twelve fhillings each, making the grofs amount 2/. 10s. The next advance is fifteen fhillings per window, making eleven pay 31. 55., and this continues till they arrive at thirty nine, for which 24. 55. are paid." From this a new fyftem takes place, each advance including. five windows, and rating them at thirty, fifty, or forty fhillings, additional at each ftage, up to one hundred and eighty, for which 831. are paid, and an additional two and fixpence for every window beyond that number.

SERVANTS. The tax on male fervants is two pounds for one fervant, and progreffively increases, though not in a certain ratio, on each fervant up to eleven; and perfons keeping that'

number

number or upwards pay fix guineas per annum for each; bachelors pay an additional fum of 11. 10s. for every fervant. This tax extends, though with modifications, to perfons hired for temporary fervices; travellers, clerks, fhopmen, waiters, and stable keepers, employed refpe&tively by merchants, tradefmen, and innkeepers; and to fervants employed in husbandry.

CARRIAGES. This duty is progreffive; perfons keeping one four-wheel carriage, paying ten pounds per annum; and those keeping any number up to nine, at an increafed rate for every one; for nine and upwards must be paid fifteen pounds each. Carriages with less than four wheels, pay, if drawn by one horse, 51. 55.; if by more, 71. 75. There are alfo duties on hired carriages and taxed carts, and a licence to be taken out by those who make carriages, or fell them, either in a fhop or by auction, and a tax of one pound on every four-wheel, and ten fhillings on every two-wheel carriage fold.

HORSES. The duty on horfes, kept for riding or draught, is for one, two pounds per annum, and thence progreflively, though not regularly, to twenty, which are rated at 41. 55. each. There are many variations in this tax, as on horfes let to hire, thofe kept for racing, and thofe which are used by small farmers, or in husbandry, and in many other particulars, which can only be afcertained by reference to the acts. Horfe dealers in London and the circumjacent district, pay twenty pounds annually; in all other parts of the kingdom, ten pounds.

DOGS. A perfon keeping one dog, not being a greyhound, hound, fetting dog, fpaniel, lurcher, or terrier, pays fix fhillings, per annum; and thofe who keep one of any of thofe claffes, or more than one of whatever defcription, pay ten fhillings per annum for each. Packs of hounds may be compounded for at thirty pounds.

HAIR POWDER. Perfons wearing this ornament, pay one guinea per annum.

ARMORIAL BEARINGS. Perfons keeping any coach or other carriage, pay if they wear armorial bearings, two guineas per annum; thofe who do not keep a carriage, but are chargeable to the duties on windows, one guinea; all others ten fhillings and fix-pence.

Such is the outline of the affeffed taxes; but to the general fyftem, and to each in particular, appertain many exemptions, exceptions, limitations, diftinctions, regulations, powers and authorities, more than can here be in the flightest manner mentioned. Some of thefe taxes, as thofe on houfes and windows, feem grievous from their amount; others, as hair powder, dogs and armorial bearings, rather infignificant; but to the others no objections can be made, unless they tend by excefs, of which

there

there is yet no probability, to restrain the use of the objects to which they apply.

Among the other miscellaneous taxes, two deserve particular notice; those on hackney coaches, and hawkers and pedlars.

HACKNEY COACHES. In 1662, four hundred hackney coaches were licensed in the cities of London and Westminster; but the fum exacted from them was then appropriated to the repairing of highways and fewers, and paving and cleansing streets in the metropolis; nor was it difcovered, until 1694, that this might become a branch of the public revenue. By the first act paffed for that purpose, permiffion was given to license a number not exceeding feven hundred hackney coaches; each licence to continue for twenty-one years, on payment of the fine of fifty pounds, and giving fecurity for the additional fum of four pounds per annum; and a board of commiffioners was appointed for granting licences, and for executing the different powers contained in the act. The number was increased in the reign of queen Anne, to eight hundred coaches; and the commiffioners were also invested with authority to license hackney chairs, not exceeding two hundred, at the rate of ten fhillings per annum, which number was increased first to three hundred, and afterwards to four hundred. In 1770, a thousand hackney coaches were permitted to be licensed, and the fum of five fhillings per week, or thirteen pounds per annum, was impofed on them. That duty has fince been doubled, confequently they now pay twenty-fix pounds each per annum, and their number is augmented to twelve hundred; two hundred of these are hackney chariots, and of these the commiffioners have power, if they think it neceffary, to license two hundred more. Their fares are exactly the fame as thofe of the coaches; but they carry no more than three perfons, while the coaches carry four, with privilege to add another fhilling to their demand, for every perfon beyond that number. :

REGULATIONS. Befides the regulations refpecting the fares of hackney coachmen, many ftrict laws are enacted for protection of the public against the fraud, infolence, and neglect which they might experience from these people, if unrestrained; fome of which it may not be improper to mention. Every coach must have its number on each fide; and for altering it, the penalty is five pounds, half to the informer, the other to the king the like penalty attaches on any one driving a coach for hire without a licence. The commiffioners may appoint inspectors, to see that licensed persons provide safe and clean coaches, and fufficient horfes; and they may fufpend the VOL. II.

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licence

licence of any perfon whofe coach or horfes fhall be defective, and may continue fuch fufpenfion until the fame be rectified: and if any perfon fhall refufe his coach and horfes to be infpected, his licence fhall be void. Every horfe ufed in a hackney coach, must be at least fourteen hands high. Hackney coachmen are to provide and place in a convenient part of their coaches, check ftrings or wire; and if they ply without, to forfeit five fhillings. Every coachman plying is obliged, at all times, to go any where within London or Weftminster, or to a diftance not exceeding ten miles; if he refufes to go at, or exacts more than his fare, he is to forfeit not more than three pounds, nor lefs than ten fhillings; all agreements to pay more than the proper fare are not binding, and any overcharge, if paid, may be recovered back, with a penalty, not exceeding five pounds. Every hackney coachman, where coaches are ftanding, is compellable to go with any perfon when defired, and on refufal, (unless he prove being previously hired,) is liable to the like penalties. And if any perfon who drives a coach, or carries a chair for hire, acting under a perfon licensed, is guilty of mifbehaviour, by demanding more than his fare, or giving abufive language, or other rude behaviour; he fhall, on conviction on oath, forfeit not exceeding ten pounds and if he is not able, or refuses to pay, he shall be committed to Bridewell, or fome other houfe of correction, to be kept to hard labour not exceeding two months; or the commiffioners may revoke the licence.

If any person refuses to pay the fare, or defaces any coach or chair, any juftice may grant his warrant to bring him before him; and on proof on oath, may award fatisfaction to the party, and on refusal to pay, bind him over to the next feffions, who may determine the fame.

COMMISSIONERS. The commiffioners are five; their office is in Effex Street in the Strand. In all matters relating to complaint and punishment, the power of magiftrates is equal with theirs, but thofe peculiar authorities which confift in the granting, revoking, and fufpending of licences, give the commiffioners great additional power. They have, befides, a right to make bye-laws, which, when ratified by the lord chancellor, or lord commiffioners of the great feal, two chief juftices, and chief baron, or any three of them, bind all persons licensed, and all renters of licences.

HAWKERS AND PEDLARS. Itinerant retailers, known under the name of hawkers, pedlars, or petty chapmen, have long been an object of taxation, partly for the fake of revenue, but perhaps principally for the purposes of police. In 1697, licence duty was firft impofed on them, which has fince

a

undergone

undergone several variations. By 50 Geo. III. c. 4. every hawker, pedlar, petty chapman, or other trading perfon, going from town to town, or to other men's houfes, and travelling either on foot, or with horfe, horses, or otherwife, in England, Wales, or Berwick-upon-Tweed, carrying to fell, or expofing to fale, any goods, must pay a duty of four pounds for each year. And for every horfe, or other beaft bearing or drawing burthen, the additional fum of four pounds yearly. They cannot obtain a licence without a certificate figned by one clergyman and two reputable inhabitants attesting their character and reputation; and they are under many severe and rigorous regulations, being reftrained from vending many forts of goods, as tea, and fpirituous liquors; prohibited from felling by auction in places where they are not refident householders, under a penalty of fifty pounds; obliged to have the words Licensed Hawker, with the number of their licence printed confpicuously on all their packs, inclosures, and conveyances; if they deal in fmuggled goods, they forfeit their licences; if they trade contrary to their licences, or do not produce them when lawfully required, they forfeit ten pounds; for ufing a forged licence, the penalty is three hundred' pounds; perfons lending or hiring out a licence forfeit forty pounds; and the like fum is the penalty of trading without a licence. The act does not extend to perfons felling fifh, fruit, or victuals, nor to the makers or workers of any goods, and their fervants, carrying about their own manufactures, nor to tinkers, coopers, glaziers, plumbers, or harnefs makers, travelling and carrying with them their own tools. Penalties above twenty pounds, are recoverable by action at Westminster; under that fum, by information before one justice, who on default of payment, may commit, not exceeding three months: there is an appeal to the next session.

COMMISSIONERS. The duties under this act are performed by the commiffioners for hackney-coaches; but they cannot convict or levy penalties for offences against this act, as they can under the other branch of their jurisdiction.

AUDITORS. For the fecurity and fatisfaction of the public, in respect to the receipt and appropriation of the monies raifed' by many of the before-mentioned taxes, an office for auditing public accounts is established in Somerset Place. It confifts of five commiffioners, two infpectors general, with four fubordinate infpectors, clerks, and other officers. There is alfo a feparate office, in Palace Yard, for auditing the accounts of land revenue, land tax, and window tax, in which the auditors have falaries amounting to upwards of two thoufand pounds."