n 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
4_s._ in the pound, sometimes at 3_s_, sometimes at 2_s_, twice[q] at
1_s_, but without any total intermission. The medium has been 3_s._
3_d._ in the pound, being equivalent to twenty three antient
subsidies, and amounting annually to more than a million and an half
of money. The method of raising it is by charging a particular sum
upon each county, according to the valuation given in, _A.D._ 1692:
and this sum is assessed and raised upon individuals (their personal
estates, as well as real, being liable thereto) by commissioners
appointed in the act, being the principal landholders of the county,
and their officers.

[Footnote n: 29 Nov. 4 Mar. 1642.]

[Footnote o: One of these bills of assessment, in 1656, is preserved
in Scobell's collection, 400.]

[Footnote p: Com. Journ. 26 Jun. 9 Dec. 1678.]

[Footnote q: in the years 1732 and 1733.]

II. THE other annual tax is the malt tax; which is a sum of 750000_l_,
raised every year by parliament, ever since 1697, by a duty of 6_d._
in the bushel on malt, and a proportionable sum on certain liquors,
such as cyder and perry, which might otherwise prevent the consumption
of malt. This is under the management of the commissioners of the
excise; and is indeed itself no other than an annual excise, the
nature of which species of taxation I shall presently explain: only
premising at present, that in the year 1760 an additional perpetual
excise of 3_d._ _per_ bushel was laid upon malt; and in 1763 a
proportionable excise was laid upon cyder and perry.

THE perpetual taxes are,

I. THE customs; or the duties, toll, tribute, or tariff, payable upon
merchandize exported and imported. The considerations upon which this
revenue (or the more antient part of it, which arose only from
exports) was invested in the king, were said to be two[r]; 1. Because
he gave the subject leave to depart the kingdom, and to carry his
goods along with him. 2. Because the king was bound of common right to
maintain and keep up the ports and havens, and to protect the merchant
from pirates. Some have imagined they are called with us customs,
because they were the inheritance of the king by immemorial usage and
the common law, and not granted him by any statute[s]: but sir Edward
Coke hath clearly she