Tallage

or TALLIAGE (Fr. tailler, to cut). In English Law. A term used to denote subsidies, taxes, customs, and, indeed, any imposition whatever by the government for the purpose of raising a revenue. Bacon, Abr. Smuggling, etc. (B); Fort. De Laud. 26; Madd. Exch. c. 17; Co. 2d Inst. 531. A tax upon cities, townships and boroughs granted to the king as a part of the royal revenue. 2 Steph. Com. 622. The king could permit his boroughs to tallage themselves. The great men of London purchased charters exempting them from tallages, and the whole weight of the burden was thrown on the smaller folk. "Not just once, twice, thrice, or four times have the mayor and aldermen set tallages upon us without special command of the king or the assent and consent of the whole community; they have spared the rich and distrained the poor to the disherison of the king and the destruction of his city"; 1 Poll. & Maitl. 647. It was arbitrarily exacted, without the consent of parliament, until the right was surrendered by Edward I; Taswell-Langmead, Const. Hist. 122.

Talla^inm, I. I.

In old English law. A share of a man's sub-

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.