We learn from the "Annals of the Barber-Surgeons" some particulars respecting the taxing of powder. On 8th August, 1751, "Mr. John Brooks," it is stated, "attended and produced a deed to which he requested the subscription of the Court; this deed recited that by an Act of Parliament passed in the tenth year of Queen Anne, it was enacted that a duty of twopence per pound should be laid upon all starch imported, and of a penny per pound upon all starch made in Great Britain, that no perfumer, barber, or seller of hair-powder should mix any powder of alabaster, plaster of Paris, whiting, lime, etc. (sweet scents excepted), with any starch to be made use of for making hair-powder, under a pain of forfeiting the hair-powder and £50, and that any person who should expose the same for sale should forfeit it and £20." Other details were given in the deed, and the Barber-Surgeons gave it their support, and promised twenty guineas towards the cost of passing the Bill through Parliament. A few years prior to the above proceeding we gather from the _Gentleman's Magazine_ particulars of some convictions for using powder not made in accordance with the laws of the land. "On the 20th October, 1745," it is recorded, "fifty-one barbers were convicted before the commissioners of excise, and fined in the penalty of £20, for having in their custody hair-powder not made of starch, contrary to Act of Parliament: and on the 27th of the same month, forty-nine other barbers were convicted of the same offence, and fined in the like penalty." Before powder was used, the hair was generally greased with pomade, and powdering operations were attended with some trouble. In houses of any pretension was a small room set apart for the purpose, and it was known as "the powdering-room." Here were fixed two curtains, and the person went behind, exposing the head only, which received its proper supply of powder without any going on the clothes of the individual dressed. In the _Rambler_, No. 109, under date 1751, a young gentleman writes that his mother would rather follow him to his grave than see him sneak about with dirty shoes and blotted fingers, hair unpowdered, and a hat uncocked.