The assessments were levied on personal estates as well as on land;[*] and commissioners were appointed in each county for rating the individuals.

The highest assessment amounted to one hundred and twenty thousand pounds a month in England; the lowest was thirty-five thousand.

The assessments in Scotland were sometimes ten thousand pounds a month;[**] commonly six thousand.

Those on Ireland nine thousand.

At a medium, this tax might have afforded about a million a year.