Beards, in some instances, were taxed in bygone England, but not to the same extent as in Russia, which had numerous singular laws in force for nearly sixty years. In nearly all parts of Europe, by the commencement of the eighteenth century, the custom of wearing beards had been given up. Peter the Great was wishful that his subjects should conform to the prevailing fashion. In 1705 he imposed a tax upon all those who wore either a beard or a moustache, varying from thirty to one hundred roubles per annum. It was fixed according to the rank of the taxpayer. A peasant, for instance, was only required to pay two dengops, equal to one copeck, whenever he passed through the gate of a town. This tax gave rise to much discontent, and in enforcing it the utmost vigilance had to be exercised to prevent an outbreak in the country. Notwithstanding this, the law was, in 1714, put into operation in St Petersburg, which had previously been exempt. In 1722 it was ordered that all who retained their beards should wear a particular dress and pay fifty roubles annually. If a man would not shave, and was unable to pay, he was sentenced to hard labour. This law was extended to the provinces, but in 1723 peasants bringing produce into towns were wholly relieved from this tax. Peter passed away in 1725, and Catherine I. confirmed all the edicts relating to the beard in the ukase dated 4th August 1726. A decree was issued by Peter II. in 1728 permitting peasants employed in agriculture to wear their beards. Fifty roubles had to be paid by all other persons, and the tax was rigidly enforced. The Empress Anne took a firm attitude against the beard. In 1731 she promulgated a ukase by which all persons not engaged in husbandry retaining their beards were entered in the class of Raskolnicks, in addition to paying the beard tax of fifty roubles, double the amount of all other taxes. In 1743 the Empress Elizabeth confirmed the existing decrees in all their force. Peter III., on his accession to the throne in 1762, intended to strengthen the laws of his predecessors, and prepared some stringent measures; but his sudden death prevented them from being put into force. His widow, Catherine II. (1762), did not share his feelings in this matter, and immediately on obtaining sovereign power she removed every restriction relating to the beard. She invited the Raskolnicks, who had fled from the country to avoid the objectionable edicts, to return, and assigned land to them for their settlement. [Illustration: Russian Beard Token, A.D. 1705.] During thirty-eight years in Russia, the beard-token or Borodoraia (the bearded), as it was called, was in use. As we write we have one of these tokens before us, and on one side are represented a nose, mouth, moustaches, and a large flowing beard, with the inscription "dinge vsatia," which means "money received"; the reverse bears the year in Russian characters (equivalent to "1705 year"), and the black eagle of the empire.