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Fifteenths

A New Law Dictionary and Glossary · Alexander M. Burrill · 1850

A New Law Dictionary and Glossary

[L. Lat. decimm quintal; Fr. quimienieT] In English law. A species of tax upon personal property, formerly imposed upon cities, townships and boroughs in England, that is, not upon the citizens individually, but upon the whole city, town, &c.; and so called, because amounting to & fifteenth part of what each city or town was valued at, or a fifteenth of every man's personal property, according to a reasonable valuation.

2 Inst, 11, \ Bl, Com, 308, 309. Camd, Brit, 168, 171.

CowelL Tomlins.