timate between the effects producible by a cloud, and those caused by a prime conductor, might be admitted; but sure ly no electrical cloud can expel from a body more than the natural quantity of electricity which this contains. On the sudden removal, therefore, of the pres. sure by which this natural quantity had been expelled, in consequence of the explosion of the cloud into the earth, no more (at the utmost) than his whole na tural stock of electricity can re-enter his body, provided it be so situated, that the returning fire of other bodies must necessarily pass through his body. But per haps we have no reason to suppose that this quantity is so great, as that its sudden re-entrance into his body should de stroy or injure him. See "Mahon's Electricity."

RETZIA, in botany, so named in honour of Anders Johan Retzius, Professor of Natural History; a genus of the Pentandria Monogynia class and order. Natural order of Campanacea. Convolvuli, Jussieu. Essential character: corolla cylindrical, villose on the outside; stigma bifid; capsule two-celled, many-seeded. There is but one species, viz. R. spicata; it is found on the highest mountains, near the Cape of Good Hope.

REVENUE, public, the portion of the general income of a state which is appropriated to the payment of national expenses. Different nations have adopted different modes of raising a public revenue, but the rent derived from land, being obviously a fund of a more permanent nature than most others, has usually been one of the earliest resources, and has sometimes been the principal source of public revenue, particularly in ancient times. From the produce or rent of the public lands, the republics of Greece and İtaly derived, for a long time, the greater part of the revenue which defrayed the necessary expenses of the commonwealth; and the rent of the crown-lands constituted the greater part of the revenue of the ancient sovereigns of Europe. The introduction of a different mode of warfare, and the greater duration of modern wars, increased considerably the public expenditure, and rendered it necessary to raise a much greater revenue, In the ancient republics of Greece and Italy, every citizen was a soldier, who both prepared himself for service, and served at his own expense; and in the ancient monarchies of Europe, the people, when they served in the field, were, by the condition of their feudal tenures,

rate.

to be maintained, either at their own expense, or at that of their immediate lords, without bringing any new charge upon the sovereign. The other necessary expenses of government were very modeThe administration of justice, instead of being a cause of expense, was a source of revenue. The labour of the country people, for three days before and after harvest, was thought a sufficient provision for maintaining all the bridges, highways, and other public works, which the commerce of the country was supposed to require. In those days, the principal expense of the sovereign seems to have consisted in the maintenance of his own family and household. The officers of his household, accordingly, were then the great officers of state. The Lord Treasurer received his rents; the Lord Steward and Lord Chamberlain looked after the expense of his family; the care of his stables was committed to the Lord Constable and the Lord Marshal; his houses were all built in the form of castles, and the keepers of those houses or castles might be considered as a sort of military governors, who seem to have been the only military officers it was necessary to maintain in time of peace. In these circumstances, the rent of a considerable landed estate might, upon ordinary occasions, very well defray all the usual expenses of government, and whenever extraordinary circumstances caused a greater expense, the sum necessary to make it good was drawn from the people by some arbitrary and often very unequal imposition.

The ordinary revenue of the early kings of England, consisted of the following branches:

1. Rents and profits of the crown-lands. This must have been considerable, as it appears from Domesday-book, that there were appropriated to the use of the crown 1422 manors, besides other lands and quit-rents. This ancient branch of the King's revenue has, however, of late years become of very small amount, as the lands originally reserved by the crown, or which came to it afterwards by forfeiture, have been almost entirely granted away

2. Profits from military tenures. As a great part of the lands in England were subject to knight-service, the profits incident to this tenure were very great, besides the extraordinary contributions to which they were liable, for making the King's eldest son a knight, and for marrying his eldest daughter.

3. The custody of the lay-revenues, lands, and tenements of bishoprics, dur-, ing their vacancy; and before the dissolution of abbeys, the custody of the temporalities of such as were of royal foundation. Many of the kings were induced to keep the sees a long time vacant, in order to enjoy their temporalities.

4. First-fruits and tenths of all spiritual preferments. The former was the whole of the first year's produce of the preferment, according to a valuation made in 38 Henry III. and afterwards increased in 20 Edward II. The tenths were the tenth part of the whole annual profit of each living, by the same valuation. These revenues were paid to the Pope, till annexed to the crown by 26 Henry VIII. c. 3. when a new valuation was made, by which the clergy are at present rated, and which forms what is commonly called the King's Books. These revenues are now vested in trustees for ever, as a fund for the augmentation of poor livings, and form what is usually called Queen Anne's Bounty.

5. Purveyance and pre-emption, or a right of buying up provisions and other necessaries, for the use of the royal household, at an appraised valuation, in preference to all other persons, and even with out the consent of the owner; also of forcibly impressing carriages and horses for the King's use, at a settled price. The purveyors greatly abused their authority, and were of little advantage to the crown; Charles II. therefore, at his restoration, agreed to resign this prerogative, with the military tenures; and the Parliament, in lieu thereof, settled on him and his successors for ever, a tax on beer and ale, afterwards commonly called the hereditary excise.

6. Fines and forfeitures of various descriptions; also fees to the crown, in a variety of legal matters.

7. The right to all shipwrecks; to treasure-trove; to royal fish, that is, whales and sturgeons, when thrown ashore, or caught near the coast; to all mines of silver or gold; to waifs, or goods stolen and thrown away by the thief in his flight; and estrays, or animals found wandering, and the owner unknown; and to deo. dands, and forfeitures of lands and goods for offences. These rights, producing little profit, have since been mostly grant ed away to the lords of manors and other

liberties.

8. Escheats of lands, upon the defect of heirs to succeed to the inheritance, in which case they reverted to the King.

9. The custody of idiots and lunatics, the profits of whose lands were received by the King, an allowance being made to them for necessaries.

From these sources, the produce of the remaining branches of which is now very insignificant, the Kings of England deriv. ed the whole of their ordinary revenue, till commerce raised the produce of the customs into importance, and the Parliament ventured to grant the principal part of their produce to the King for life. Upon extraordinary occasions, Henry II. and some of his successors, had recourse chiefly to scutages, which were a composition by those who held knight's fees, in lieu of the military service to which they were bound, and seem to have been at first mere arbitrary compositions, as the King and the persons liable could agree: hydage, and talliage, were taxes of the same nature upon other lands, and upon cities and boroughs. Tenths and fifteenths were originally the real tenth or fifteenth of all the moveables belonging to the subject; the amount was uncertain, being levied by new assessments on every fresh grant, till the 8 Edward III. when a new assessment was made and recorded in the Exchequer, which was the real value at that period of every city, borough, and town in the kingdom, and by this the fifteenths were afterwards levied, according to the specific sums therein stated, which were usually raised in the different places by a common rate on all the inhabitants. Subsidies were a grant introduced about the time of Richard II. and Henry IV.; they were a tax not immediately imposed upon property, but upon persons in respect to their reputed estates, after the nominal rate of four shillings in the pound for lands, and two shillings and eight pence for goods; aliens paid in a double proportion. This assessment was made according to an ancient valuation, which was so low, that one subsidy, according to Sir Edward Coke, did not amount to more than 70,000l. It was the rule never to grant more than one subsidy and two fifteenths at a time; but this rule was broken through on the Spanish invasion in 1588, when the Parliament gave two subsidies and four fifteenths. This mode of taxation fell into disuse during the civil wars in the reign of Charles I. when the Parliament introduced weekly and monthly assessments, at a fixed sum upon each county, which was levied by a pound rate both upon lands and personal estates. The commonwealth afterward introduced

This was the whole of the public revenue, except the small duties of ten shillings per ton on wine, &c first granted in 1666, and appropriated for defraying the expenses of coinage; and a duty of eighteen pence per chaldron on coals, appropriated for completing St. Paul's Church. This revenue, small as it now appears, must have been at least fully adequate to all the national expenses, if an account laid before the Parliament is to be depended upon, according to which the annual expenditure of James II. amounted at a medium to only 1,609,3751. 28. 9d. The heavy expenses incurred during the reign of William III. and the introduction of the funding system, caused a variety of new taxes to be imposed, and considerable additions to be made to those which previously existed. hearth-tax was abolished, and the landtax was levied by a new assessment, which has continued ever since. The malt-tax, the tax on hawkers and pedlars, on hackney-coaches, with many other new taxes, were introduced, which, with the augmentation of the customs and excise, raised the total amount of the public revenue, at the death of King William, to about double its amount at his accession. During the succeeding reigns, an almost infinite number of taxes have been imposed in order to render the revenue adequate to the payment of the interest on the great accumulation of public debt, and to support a constantly increasing expenditure. The produce

The

577,507 12 101 610,486 10 200,000 55,000 172,900 11 148,861 93,710 8 56,969 4

of different duties formerly constituted separate funds, appropriated to specific purposes; thus the several taxes which were rendered perpetual by 3 George L c. 7, formed a fund called the general fund, distinct from the aggregate fund, and South Sea fund, before established; but, of late years, the whole produce of all the branches of the public revenue has been brought into one fund called the consolidated fund.

The various duties constituting the total public revenue of Great Britain, are arranged under the following heads:"

1. The Customs, which consist of duties on goods imported, on goods exported, on goods carried coastways, and a tonnage duty. The total gross produce of this branch of the revenue, in the year ending 5th January, 1808, was 12,638,9851. Os. 54d. which being subject to various deductions for drawbacks, bounties, charges of management, &c. rendered the net produce applicable to national purposes, 10,193,1727. 198. 54d.

2. The Excise, which consists princi pally of duties on malt and malt-liquors of every kind, including the distillery; many other articles are, however, likewise included, as candles, leather, soap, starch, tea, coffee, wine, tobacco, salt, glass, printed goods, and bricks and tiles. The total gross amount of this productive source of revenue, in the year end. ing 5th January, 1808, was 25,941,630. 13s. 8d. which was reduced, by allow

ances, drawbacks, and charges of management, to 24,169,7167. 13s. 04d.

3. Stamp Duties, laid on deeds and documents of almost every description. This mode of taxation was introduced into England in the year 1671, and reviv. ed in 1694, when a particular set of commissioners were first appointed for managing these duties; the produce was at first of small amount, but new duties being imposed, to which numerous additions have been since made, it has gradually increased, and in the year ending 5th January, 1808, the gross amount was 4,543,9714 178. 54d. This amount is subject to various deductions, as the charges of management, discounts, and other parliamentary allowances, the cost of parchment and paper for the country distributors, an allowance to the two universities on almanacks, and other incidental ex

penses, which reduced the net produce

to 4,458,738/. 148. Od.

4. Land and Assessed Taxes. The land tax for many years differed from all other branches of the public revenue (except the old malt duty) in being granted annually; it was, however, regularly continued from year to year, never being wholly taken off, but it varied with re

spect to the rate at which it was imposed, having been usually reduced during peace, and increased again in time of war, to answer in part the increased expenditure. From 1776 to 1798, it was regularly continued at 4s. in the pound, at which rate it was supposed to produce 1,989,6731. 78. 104d. for England, and 47,954l. 18. 2d. for Scotland, making in the whole 2,037,6271. 98. 04d.: there was, however, a constant deficiency, to the amount, at an average, of about 235,000l. per annum, varying according to the regularity with which the tax was collect

ed, and the amount of the different charges to which it was liable. In 1799 a scheme was adopted for the redemption of the land tax, for which purpose an act was passed, making the tax perpetual; it was then offered for sale to the proprietors of the lands upon which it was charged, or, if they declined it, to any other person who chose to become a purchaser. The consideration to be given in either case was not to be in money, but in three per cent. stock; the object of the scheme being to absorb a large quantity of floating stock, and thus facilitate the raising of new loans. It was estimated that this measure would transfer about eighty millions of stock to government, but the terms offered were by VOL. X.

no means such as to induce a general approval of it, and the total amount of stock transferred for. land-tax, redeemed on the first of February, 1808, was only 22,976,829. 10s .4d.; of course a very considerable portion of the tax still remains unredeemed. The assessed taxes consist of the duties on houses, windows, servants, carriages, horses, and horsedealers, dogs, hair-powder, and armorial bearings. The gross produce of the land and assessed taxes, in the year ending January 5th, 1808, was 6,909,1907. 128. 94d.; and as the balances in hand at the beginning of the year exceeded the charges of management and other pay. ments, the total net amount, applicable to national purposes, was 7,073,5501. 108. 81d.

5. The Post Office. King James I. ori

ginally erected a post-office for the con

veyance

of letters to foreign parts, previously to which an establishment of this kind had existed for the conveyance of made in the management of it during the inland letters. Some improvements were time of the commonwealth, and soon afoffice was established, the revenue deter the restoration a new general postrived from which was at first of small amount, but has since gradually increas ed, both from the increase of commercial intercourse, and the additional rates of postage which have since been imposed. office was 145,2277.; in the year 1744, it In 1715, the gross produce of the inland amounted to 198,2361.; and the gross amount of both the inland and foreign offices, to 235,4921. In 1764, it amounted to 281,5351.; at which time an act was

passed for preventing abuses of the privilege of franking, which, with a further considerably improved this source of rerestriction at a subsequent period, has venue. The total gross produce for the 1,493,4901. 11s. 94. and the net produce year, ending January 5th, 1808, was 1,277,5581. 11s. 44d.

6. Sixpence in the pound on pensions and salaries. This deduction originated from a debt of the civil list, in the reign of George I. To satisfy this debt, an act was passed for raising half a million at five per cent. interest, to be charged upon a deduction of sixpence in the pound on all salaries, fees, and wages, payable in respect of offices of profit granted or derived from the crown. About three years after it was found ne cessary to raise half a million more, for the same purpose, and the former sum, LI

bearing five per cent. interest, was then paid off, the whole sum of 1,000,0001. being raised by way of lottery, at an inte This rest of three per cent. per annum. debt is now charged on the consolidated fund, and consequently the duty established for the payment of its interest forms part of the income of the fund. The gross produce for the year ending the 5th of January, 1808, was 72.2071. 12s 24d and the net produce 71,353/ Os. 54d.

7. One shilling in the pound on pensions and salaries This is a duty of a similar nature with the foregoing, and was first imposed by 31 George II. c. 22. It extends to all salaries, fees, and perquisities, pensions, or gratuities, payable out of any revenue belonging to his Majesty in Great Britain, exceeding the value of 100% a year. Its gross amount in the year ending the 5th of January, 1808, was 62,0571. 28. 1d. and, including a balance in hand at the beginning of the year, the net amount was 62,6857.

58. 8d.

8. Hackney coaches. In 1694, the license of hackney coaches first became a

branch of the public revenue. It has increased, both from the number licensed being greater than formerly, and from the duty imposed upon them having been raised very considerably, but it can never become of much importance: it produced in the year ending the 5th of January, 1808. 28,7511. 158. gross, and 26.455/. 28. 54d net.

9. Hawkers and pedlars. In the year 1697, these itinerant merchants were first made subject to a particular tax, which could never be of much consequence as an object of revenue; and will probably fall off, as new towns and villages are built in different parts of the country. The gross amount in the year ending the 5th of January, 1808, was 13,2311. Os. 4d. the net produce 10,525 98 5d.

In addition to these several branches of the public revenue, there are some small branches of the old hereditary revenue still remaining. These consist chiefly of alienation fines, post fines, seizures of uncustomed and prohibited goods, compositions, profers, and the crown lands, of which the last is by far the most important.