49 L A M 
Lamp-black, among colourmen. Sec 
Black. 
LAMPREY. See Petromyzon. 
LAMPYRIS, glozc-zvorm, a genus of in- 
sects of the order coleoptera : the generic 
character is, antennas filiform; wing-sheaths 
flexile; thorax flat, semiorbicular, concealing 
and surrounding the head; abdomen with the 
*;ides pleated into papilke ; female (in most 
species) wingless. The lampyris noctiluca, 
or common glow-worm, is a highly curious 
and interesting animal. It is seen during the 
summer months as late as the ciose of Aug. 
if the season is mild, on dry banks, about 
woods, pastures, and hedgeways, exhibiting, 
Lis oon as the dusk of the evening com- 
mences, the most vivid and beautiful phos- 
phoric splendour, in form of a round spot of 
considerable size. The animal itself, which 
is the female insect, measures about three 
quarters of an inch in length, and is of a dull 
earthy brown colour on the upper parts, and 
beneath, more or less tinged with rose-colour, 
with the two or three last joints of tire body 
of a pale or -whitish sulphur-colour. It is 
from these parts that the phosphoric light 
abovementioned proceeds, which is of a yel- 
low colour, with a very slight cast of green: 
the body, exclusive of the thorax, consists of 
ten joints or divisions. The larva, pupa, and 
complete female insect, scarcely differ per- 
ceptibly from each other in general appear- 
ance, but the phosphoric light is strongest in 
the complete animal. The glow-worm is a 
slow-moving insect, and in its manner of 
walking frequently seems to drag itself on by- 
starts, or slight efforts. The male is smaller 
than the female, and is provided both with 
wings and wing-sheaths; and it is but rarely 
seen. 
It is certain, that in some species of this 
genus the male, as well as the female, is lu- 
minous ; as in the lampyris Italica, which 
seems to be a native of our own island also, 
though less common here than in the warmer 
parts of Europe. Aldrovandus describes the 
winged glow-worm as, having its wing-shells 
of a dusky colour, and at the end of the body- 
two brilliant fiery spots like the flame of sul- 
phur. See Plate Nat. Ilist, figs. 238, 239- 
In the Philosophical Transactions for the 
year 1684, we find a paper by a Mr. Waller, 
describing the English flying glow-worm as of 
a dark colour, with the tail part very lumi- 
nous, He maintains that both male and fe- 
male of this species are winged, and that the 
female is larger than the male : the light of 
this insect was very vivid, so as to be plainly 
perceived even when a candle was in the 
roam. Mr. Waller observed this species at 
Northaw, in Hertfordshire. From the figure 
given by this writer it appears to be about 
half an inch in length, which is much-smaller 
tlian the common female glow-worm; 
In Italy this flying glow-worm is extremely 
plentiful ; and we are informed by Dr. Smith 
and other travellers, that it is a very common 
practice for the ladies to stick them by way 
of ornament in different parts of their heati- 
■ dress during the evening hours. 
The common or wingless glow T -worm may 
be very successfully kept, if properly sup- 
plied with moist turf, grass, moss, &c. for a 
considerable length of time ; and as soon as 
the evening commences, will regularly'exhi- 
L A N 
bit its beautiful effulgence, illuminating every 
object within a small space around it, and 
sometimes the light is so vivid as to be per- 
ceived through the box in which- it is kept. 
This insect deposits its eggs, which are small 
said yellowish, on the leaves of grass, &c. 
There are i8 spec ies of the lampyris. 
LAND, in the sea language, makes part of 
several compound terms : thus land-laid , or 
to lay the land, is just to lose sight of it, 
Land-locked, is when land lies all round the 
ship, so that no point of the compass is open 
to the sea : if she is at anchor in such a 
place, she is said to ride land-locked, and is 
therefore concluded to ride safe from the 
violence of winds and tides. Land-mark , 
any mountain, rock, steeple, tree, ike. that 
may serve to make the land known at sea. 
Lund is shut in, a term used to signify that 
another point of land hinders the sight of 
that the ship came from. Land to, or the 
Ship lies land to, that is, she is so iar from 
shore that it can only be just discerned. 
Land-turn, is a wind that in almost all hot 
countries blows at certain times from the 
shore in the night. To set the land, that is, 
to see by the compass how it bears. 
LANDSCAPE. See Painting. 
LAnd-tax, an antient branch of the 
public revenue, the origin of which may be 
traced to the fines or commutations for mili- 
tary service, levied during the feudal system 
under the name of scutages. These are sup- 
posed to have been at lirst mere arbitrary 
compositions, as the king and the persons 
liable could agree ; but the practice having 
been much abused, it was declared by Magna 
Charta, and afterwards repeatedly confirmed 
by acts ot parliament, that no scutage should 
be imposed without the consent of the great 
men and commons, in parliament assem- 
bled. This tax was sometimes exacted un- 
der the name of hydage, or carrucage ; but 
taxes on land came afterwards to be generally 
denominated subsidies, or assessments. Du- 
ring the Commonwealth, taxes on land were 
levied by monthly assessments; and com- 
missioners were appointed in each county for 
rating the individuals. These assessments 
varied according to the exigencies of the 
times, from 35,000 /. to 120,000/. a month ; 
the assessments in Scotland were commonly 
6000/. but sometimes 1 000/. a month ; in 
Ireland 9000/. a month. This mode of raising 
money was found so productive, that, with 
some little variations, it has under the deno- 
mination of land-tax ever since formed an 
important branch of the revenue. 
The land-tax, tili lately, differed from all 
the other branches of the public revenue 
(except part of the duties oil malt), in being 
imposed annually, whereas other taxes have 
been granted either for a term of years, or, 
more commonly of late years, for ever ; but 
though granted for only one year at a time, 
it has been regularly continued from year to 
year since the Revolution, having never been 
wholly taken off; but it has varied with re- 
spect to the rate at which it has been imposed, 
having been usually reduced during peace, 
and increased again in time of war, to an- 
swer, in part, the increased expenditure. In 
1693 it was first raised to four shillings in the 
pound, upon a valuation given in in the pre- 
ceding year, and according to which it has 
continued to be raised to the present time, at 
the following rates : 
L A N 
In 1698 and 1699, at 3,f. 
1700, at 2s. 
1701, at 3s. 
1702 to 1712, at As. 
1713 to 1715, at 2s. 
1716, at 4s. 
1717 to 1721, at 3s. 
1722 to 1726, at 2i. 
1727, at 4s. 
•1728 and 1729, at 3s. 
1730 and 1731, at 2s. 
1732 and 1733, at Is. 
1734 to 1739, at 2s. 
1740 to 1749, at 4s. 
1750 to 1752, at 3s. 
1753 to 1755, at 2s. 
1756 to 1766, at 4s. 
■ 1767 to 1770, at 3s. 
1771, at 4s. 
1772 to 1775, at 3s. 
1776 to 1798, at 4s. 
The sums to be raised at 4,s. in the: 
pound were stated, in the annual act, at. 
1,989,673/. 7-s. 1 0%d. for England, and 
47,954/. Is. 2d. for Scotland, making to- 
gether 2,037,627/. 9?. 0 id.; and upon cre- 
dit of this assessment 2,000,000/. was annually 
borrowed of the Bank in anticipation of the 
tax, for which sum exchequer-bills were 
given them, which were to be discharged out 
of the produce of the tax as ft came in ; but 
the full amount of the assessment was sel- 
dom, if ever, collected, so that the nett pay* 
inents into the' exchequer always fell short of 
the sum borrowed on the credit thereof, ex* 
elusive of interest on the bills ; and the defi- 
ciency was made good out of the supplies for 
the next year. 
In 1798 the current value of the public 
funds having been unusually depressed for 
some time past, and apprehensions being eh* 
tertaiued that the further increase ot the 
funded debt would be attended with peculiar 
inconvenience, unless some mode was disco* 
vered of counteracting its effects, a project 
was adopted of offering the land-tax for re- 
demption or sale. With this view an act 
was passed, making the land-tax a perpetual 
tax, from 25th March, 1799: and being thus 
converted into a permanent annuity, it was 
offered for sale to the proprietors of the lands 
upon which it was charged; or if they de- 
clined it, to any other person who chose to 
become a purchaser, lu the first case it was 
considered as a redemption of the tax, the 
estate becoming in future wholly freed from 
it ; in the latter case the purchaser became 
entitled to receive the land-tax regularly from 
the receiver-general, hiilf-y early, on the 16th 
of March and 20th of September in every 
year. The consideration to be given in either 
case was not to be in money, but stock, 
either in the three per cent, consols., or three 
per cent, reduced, to be transferred to the 
commissioners for the reduction of the na- 
tional debt. The quantity of stock to be 
transferred for redemption of the tax by per- 
sons interested in the land on which it was 
charged, was so much capital as yielded an 
annuity or dividend exceeding the amount 
of the "tax to be redeemed by one-tenth part 
thereof ; and the stock to he transferred for 
purchase of the tax by persons not interested 
in the land, was so much capital as yielded an 
annuity or dividend exceeding the tax" to be 
purchased by one-fifth part thereof. Thys 
