~Improvement Schemes.~--See "_Town Improvements_."

~Income Tax.~--This impost was first levied in 1798, when those who had
four children were allowed an abatement of 10 per cent.; eight children,
15 per cent.; ten or more 20 per cent. At the close of the Peninsular
campaign this tax was done away with, it being looked upon, even in
those heavily betaxed times, as about the most oppressive duty ever
imposed by an arbitrary Government on loyal and willing citizens. When
the tax was revived, in 1842, there was a considerable outcry, though if
fairly levied it would seem to be about the most just and equitable mode
of raising revenue that can be devised, notwithstanding its somewhat
inquisitorial accompaniments. The Act was only for three years but it
was triennially renewed until 1851, since when it has become "a yearly
tenant," though at varying rates, the tax being as high as 1s. 4d. in
the pound in 1855, and only 2d. in 1874. A Parliamentary return issued
in 1866 gave the assessment of Birmingham to the Income Tax at
£1,394,161; in 1874 it was estimated at £1,792,700. The present
assessment is considerably over the two millions, but the peculiar
reticence generally connected with all Governmental offices prevents us
giving the exact figures.

~Indian Famine.~--The total amount subscribed here towards the fund for
the relief of sufferers by famine in India in 1877 was £7,922 13s. 2d.

~India-rubber,~ in 1770, was sold at 3s. per cubic half-inch, and was
only used to remove pencil marks from paper. Its present uses are
manifold, and varied in the extreme, from the toy balloon of the infant
to railway buffers and unsinkable lifeboats.