Pitt's estimates proved correct, for in the first year the tax produced
£210,136. The tax was increased from a guinea to one pound three shillings
and sixpence. Pitt's Tory friends gave him loyal support. The Whigs might
taunt them by calling them "guinea-pigs," it mattered little, for they
were not merely ready to pay the tax for themselves but to pay patriotic
guineas for their servants. A number of persons were exempt from paying
the tax, including "the royal family and their servants, the clergy with
an income of under £100 per annum, subalterns, non-commissioned officers
and privates in the army and navy, and all officers and privates of the
yeomanry and volunteers enrolled during the past year. A father having
more than two unmarried daughters might obtain on payment for two, a
license for the remainder." A gentlemen took out a license for his butler,
coachman, and footman, etc., and if he changed during the year it stood
good for the newly engaged servants.
Powder was not wholly set aside by ladies until 1793, when with
consideration Queen Charlotte abandoned its use, swayed no doubt by her
desire to cheapen, in that time of dearth, the flour of which it was made.
It has been said its disuse was attributable to Sir Joshua Reynolds,
Angelica Kauffmann, and other painters of their day, but it is much more
likely that the artists painted the hair "full and flowing" because they
found it so, not that they as a class dictated to their patronesses in
despite of fashion. The French Revolution had somewhat to do with the
change, a powdered head or wig was a token of aristocracy, and as the
fashion might lead to the guillotine, sensible people discarded it long
before the English legislature put a tax upon its use.
With reference to this Sir Walter Scott says in the fifth chapter of "The
Antiquary":--"Regular were the Antiquary's inquiries at an old-fashioned
barber, who dressed the only three wigs in the parish, which, in defiance
of taxes and times, were still subjected to the operation of powdering and
frizzling, and who for that purpose divided his time among the three
employers whom fashion had yet left him."
Public-domain text, read in full here on John Shaqi.
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