58 RATES AND TAXES 



the allocation was also fixed, it soon 

 became extremely inequitable as between 

 the taxpayers in different districts. 



It must not be supposed, however, that 

 when personal property escaped the annual 

 land tax it escaped all taxation for national 

 purposes. Since the old income tax had 

 dwindled into a land tax, what was in 

 effect a new income tax was imposed, in 

 which the Englishman was no longer to 

 be the master of his own valuation, which 

 mastery had caused all the trouble. What 

 was wanted was some visible unconcealable 

 sign of income. This gave rise first to the 

 hearth or chimney tax, the wealth of the 

 taxpayer being supposed to be indicated 

 by his fires. It may be said that of all 

 the tax-gatherers the chimney- man l was 

 the most odious. 



Accordingly, the chimney tax gave way 



1 Dowel), vol ii., p. 38. 



