1799-1] Medium Heat of 1798....Origin of Taxation in England. 99 
Roman lacryma] urns, only on a larger 
Scale. 
If to what I have already faid, it be 
added, that not only a part of the urn re- 
mains ubfinifhed, but likewife a whole 
fide of the farcophagus, and that, as I 
have already obierved, the main cha- 
racters of this ftory on the vafe harmonife 
fo ftrikingty with thofe of the farco- 
phagus; J flatter myfelf that it muft ap- 
pear probable, even to the greateft {ceptic, 
firft, that the vafe was purpofely made for 
this monument, and at the fame time with 
it; fecondly, that it is a Roman pro- 
dution of art; and, laftly, that both 
artifts were, by the fame caufe or cautes, 
prevented from finifhing thefe works. 
If the work be really Roman, it cannot, 
from the ftyle of the workmanfhip, well 
be older than the time of Auguttus, nor 
Jater than the time.of Trajan. At leatt 
it can, in my opinion, be eafily proved, 
that neither the vafe nor farcophagus be- 
Jonged to Alexander Severus; but that 
they are older than he. 3 
On the whole, I now leave it to con- 
noiffeurs to give me better information on 
the fubjeét ; and to pronounce, with their 
reafons, a verdist on my conjectures. I 
fhall be fatisfied with a—Se nou ¢ vero, é 
ben trovato. 
i 
For the Monthly Magazine. 
HE average of the greateft heat of 
the year 1798; the obfervations 
ikeing taken daily, at or near two o’clock, 
with the thermometer fituated as formerly. 
January - - 41 
February - 44 
March - - 444 
April - - 65 
May - - 58 
June - ~- 67% Remarkably warm. 
July - °- 662 
Auguft - - 68 
September - 62 
Ottober ~ - 56 
November - 45 
December - 372 
The hotteft day. was Auguft 13, when 
the thermemeter Itood at 76. ‘The wind 
at the S. W. 
On Dec. 27, it was at 20. The wind 
eaft. At 11 the fame evening it funk 
fo 12. 
Norwich, Fan. 11,1799. 
nn EI 
For the Monthly Magazine. 
ON THE ORIGIN AND PROGRESS OF 
TAXATION IN ENGLAND. 
N the feudal times the monarch’s own 
lands furnifhed his domeftic articles 
of confumption ; and the few expences of 
the {tate were derrayed from the;cuftoms. 
on merchandize, and the teudal cafualties 
of the exchequer. Only three occations 
authorized a tax: the ranfom of the king 
if taken prifoner; the knighting of his 
eldeit fon; the marriage of his eldeft 
daughter. But war became more ex- 
peniive, and fubfidies began to be levied on 
that account. Ancient nations carried on 
war from a treafure previoully amaffed, 
and thought the evils of war fufficient 
without frefh taxes. ‘This forefight, far 
from occurring to the fucceeding ages of 
ignorance, has only been practifed by one 
monarch of this century, the late king of 
Pruffia, who alone faw that peace and 
proiperity could aiford higher taxes than 
war and diftrefs. The fublidies granted 
to our Edwards, were, however, of a dif- 
ferent nature from modernitaxes. ‘They 
were high but temporary. ° 
¢ A philofophical hiltory of taxation 
would form an important and intereiting 
work ; but a few imperfeét hints muit 
here fuffice: Not to dwell on the Peter’s 
penny paid to Rome, and the Dane-gelt 
to reprefs the invafions of the Danes, both 
the rude progeny of our Saxon times ; 
nor on the fcutage levied on knights fees 
by the Normans; if we pafs to the thir- 
teenth and fucceeding centuries, we fhall 
find England already tertile in taxes. The 
Jifteenths and twentieths teem to commence 
under Henry III. In 1225 a fifteenth of 
all moveables of the clergy and laity was 
granted to that king; the moveables were 
underftood to be corn, ploughs, fheep, 
cows, {wine, breeds of horles, cart- 
horfes, and fuch as are appointed for 
wainage in manors. War-hortes, armour, 
treafure, or ready money and apparel, 
were excepted. The valuation was made 
_ by the chief men in each townfhip; and 
the tax levied by the lord, or by the 
fheriff. In the thirty-feventh year of 
that king, a fwenteth amounted to 
31,4381. 17s. rod. equal at prefent to 
about 472,320]. whence the valuation of 
all the moveables might amount to neam 
tenmillions of modern money*. It muft at 
the fame time be confidered that almoft all 
the wealth of that time lay in moveables 5 
money being fcarce, and the rent of ma- 
noys paid in kind. Except the baronial 
caftles, the houfes were {mall and unex- 
* Thefe and the following inftances are 
derived from ‘¢ The Royal Treajury of England, 
or an Hiftorical Account of all Taxes,” &c. 
London, 1725, vo. | 
mie penlive: 
