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The Poll Tax, the Council Tax, Income Tax: most of us think that we are badly done to. But taxing the citizen has a long history and for those with land or money there was no rest from taxes. The first list below contains general. taxes; the second list what might be called irritating taxes on the well-to-do; the third list contains some local rates or taxes which varied according to locality.

List 1: Some National Taxes through the centuries.

Lay Subsidy Tax 1181 A tax on a person's moveable possessions.1/10th of their value, later 1/10th for urban dwellers, 1/15th for rural dwellers. Last collected in 1623.
Land Tax c1692 to 1832 4/- in the £.
Poll Tax A form of personal tax. 3 times in the 14th century. Revived 1513 and several times in 17th century. Last time 1698.
Registration Tax 1694 to 1706 On christenings, marriages and burials recorded in parish registers. 1783-1794 this tax restored but a significant fall in recorded entries
Hearth Tax 1662 to 1689 2/- on each hearth but "the poor" exempted, as were some industrial hearths.
Window Tax 1696 replaced Hearth Tax. In various forms until 1851
Income Tax First levied 1799 to help pay for war against the French. Revived 1803

List 2: Some Irritating Taxes on the well-to-do.

Carriage Tax 1747 - 1782.
On those carrying Armorial Bearings 1793 - 1882
Possession of Clocks and Watches 1797 - 1798.
Possession of Dogs 1796 - 1882
Households employing Female Servants 1785 - 1792
Households employing Male Servants 1777 - 1852.
Game Duty on those Killing or Selling Game, including gamekeepers 1784 - 1807
Those Having Guns 1870 - 1882.
Duty on Hair Powder 1795 - 1798.
Possession of Horses 1784 - 1874.
Possession of Silver Plate 1756 - 1777

It will be noted that the Government of the second half of the 18th century was tireless in its efforts to generate income from the gentry and the middle classes.

List 3. Local Taxes.

County Rates 1793. On parishes to take the place of previous miscellaneous payments.
Church Rates Levied locally on amount of land owned or leased Abolished 1868.
Poor Rate A long history, levied by the parish overseers of the poor for the support of the local poor

Some of the rates and taxes mentioned earlier in this article are included nowadays in income tax, local rates and V.A.T. One trend, both then and now, is that the more one is worth, the more' one pays. Today it all seems simpler and we should be grateful for that

Autumn 1993 Index