The rate was, in time of war, four shillings in the pound.

In time of peace, before the reign of George the Third, only two or three shillings were usually granted; and, during a short part of the prudent and gentle administration of Walpole, the government asked for only one shilling.

But, after the disastrous year in which England drew the sword against her American colonies, the rate was never less than four shillings.

At length, in the year 1798, the Parliament relieved itself from the trouble of passing a new Act every spring.

The land tax, at four shillings in the pound, was made permanent; and those who were subject to it were permitted to redeem it.