Originally a tax varying from a farthing to a penny for each household
(hence the names "smoke farthings," "hearth penny," "smoke silver"),
the payments were commuted for a small lump sum exacted yearly. Thus
we find in the Elizabethan accounts mention of "St. Swithin
farthings;"[307] of "Ely farthings;"[308] of "Lincoln farthings,"[309]
etc., according to the _name_ of the cathedral to which they were
paid; or, again, of "Whitsun farthings;" of "Pentecost farthings,"
etc., according to the _time_ of the year at which the payments were
made.[310] These payments must not be confused with "Peter's pence,"
which had before the Reformation been paid by English parishes to
Rome.[311]

Lastly the mother parish church, in large parishes requiring chapels
of ease, would exact (when it could) contributions from those
congregations who frequented for ordinary divine worship these chapels
of ease within the parish. And these exactions would be made
irrespective of the fact that these congregations were bound to repair
their own chapels and possessed their own churchwardens.[312]

When the means or expedients we have hitherto set forth were found
insufficient, or impracticable, or too tardy for an emergency, the
parish was compelled to resort to _Rates_ or _Assessments_.

Assessments were levied in all sorts of ways and for all sorts of
purposes. In an emergency, or if the sum to be raised was not large, a
levy might be made by the principal men of the parish upon themselves
only.[313] A "rate" might, however, be made to collect a very small
sum, as well as a very large one.[314] All kinds of units or rules of
assessment were resorted to from parish to parish, and (apparently)
sometimes no fixed unit at all was taken, men's ability to pay being