2 " Up to the passage of this act, every free land-owner was burdened with military service, whicli was not considered an incident of tennre, hut a duty to the State." Dighy"s Law of Kcal Property, 20. Hence, the sulistitution of taxation in lieu of military service by this act. is the foundation of governmental support by taxation, both in Kiigland and America, and of the existing systems of taxation in both countries. The military tenures " were sold, or released to the country in consideration of the hereditary revenue of excise by the Statute, 12 ch. 2, c. 24." Fourth Keport of the English Law Com:uissiouers, 110.
HISTORY OF WESTCHESTER COUNTY.
The law of land both in Holland and England was of Teutonic origin. In the former country it was modified earlier than in the latter by the conquest by the Romans, and the introduction of the Roman Law, and at a later period in each, by the introduction of the Canon Law. The Teutonic idea of property in land was based on its conquest by a body of men under a leader or chief, -- a successful barbaric invasion. The land so won was considered the common property of its captors, not of the leader alone. He, as chief, had the regulation of the distribution of the conquest among the conquerors, and of the cultivation of the land by the distributees who received it. As he was the leader of this community in war so he was its head in time of peace.