Note 50 — BOOK V. OF TAXES, AND OF THE PROPER APPLICATION OF THEIR AMOUNT. (continued 2)
Reading edition
There is no vestige in the history of England, since Dooms-day book, of any regular valuation being made of all the lands of the kingdom, nor of any tax imposed, singly, on that branch of property.
The subsidies, monthly assessments, and pound rates, in the different stages of the monarchy, have all been mixed duties; composed of a charge upon the lands, upon the money and personal estates of the subject, and frequently including a poll-tax, where qualities, that is rank, were differently charged.
The whole operation of distributing and raising this duty, has been by commissioners named by the King, or by parliament, who sometimes upon oath, and sometimes not, inquired into the extent of every one’s private fortune, and assessed them accordingly. Whoever wishes to have a more full account of this confused method of raising a land-tax in England, may consult Davenant’s Ways and Means, Article of Monthly Assessments, and Aids upon a Pound-rate.