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Tallage

Dictionary of Terms and Phrases Used in American or English Jurisprudence · Benjamin Vaughan Abbott · 1879

Dictionary of Terms and Phrases Used in American or English Jurisprudence

This word is said to be tax; being derived from the French tail Ur, which signifies a piece cut out of the whole. It extends to subsidies, taxes, customs, and, indeed, any charges imposed by the government for the purpose of raising a revenue. See Cowel; Bouvier. TALLEY; TALLY. A stick cut in two parts, on each whereof is marked, with notches or otherwise, what is due between debtor and creditor, as now used by brewers, &c. And this was the ancient way of keeping all accounts, one part being kept by the creditor, the other by the debtor, &e. Hence the tallier of the exi-hequer, whom we now call the teller. There were two kinds of tallies formerly used in the exchequer: the one termed tallies of debt, which were in the nature of an acquittance for debts paid to the king, on the payment whereof these tallies were delivered to the debtors, who, carrying them to the clerk of the pipe-office, had there an acquittance in parchment for tlieir full discharge; the other, tallies of reward or allowance, being made to sheriffs of counties, as a recompense for such matters as they had performed to their charge, or such money as was cast upon them in their accounts of course, but not leviable, &c. Jacob, The use of tallies in the exchequer was abolished by Stat. 23 Geo. III. ch. 82, and the old tallies were ordered to be destroyed by Stat. 4 & 5 Wm. IV. ch.

15. Wharton.