In the long course of English financial history the nearest approach to the new departure and an abandonment of old devices is found at the time of the Civil War and Commonwealth. The actual outlines of the now existing system made their appearances, while the older portions of the revenue--particularly the survivals of feudalism--are eliminated. Thus the Civil War and the Interregnum (1642-60) may be regarded as marking a watershed in the financial history of the country. At the beginning of the struggle both sides had to rely on voluntary contributions. Plate and ornaments were melted down and useful commodities were furnished by the adherents of the king and by those of the parliament. As holding possession of London and the central organization the parliament voted subsidies and a poll tax. Such imports could hardly be levied with success and new forms became necessary. The direct taxation took the shape of a "monthly assessment" which was fixed from time to time, and which was collected under strict regulations, in marked contrast to the lax management of the former subsidies. As the amount for each district was fixed, the systematic collection secured "the more equitable adjustment of the burden of the tax as regards the various taxpayers" without hardship to the community. In spite of its origin, the "assessment" was the model for later taxation of property. The yield of this tax--exceeding for the whole period £32,000,000--is a proof of its importance. Minor contrivances, e.g. the "weekly meal" tax, indicate the financial difficulties of the parliament, but are otherwise unimportant. Owing to its control of the sea and the principal ports the parliament was able to command the customs revenue; and in this case also it remodelled the duties, abolishing the wool subsidy and readjusting the general customs by a new book of rates. A more extensive tariff was adopted in 1656, and various restrictions in harmony with the mercantilist ideas of the time were enforced. Thus French wines, silk and wool were excluded from 1649 to 1656. Far more revolutionary in its effects was the introduction of the excise or inland duties on goods--a step which Elizabeth, James I. and Charles I. had hesitated to take. Beginning (1643) with duties on ale, beer and spirits, it was soon extended to meat, salt and various textiles. Meat and domestic salt were relieved in 1647, and the taxation became definitely established under the administration of commissioners appointed for the purpose. Powers to let out the collection to farmers were granted, and a bid for both excise and customs amounted in 1657 to £1,100,000. Confiscations of church lands and those belonging to royalists, feudal charges and special collections helped to make up the total of £83,000,000 raised during the nineteen years of this revolutionary period. Another mark of change was the removal of the exchequer to Oxford, leaving, however, the