Chapter III: THE SOUTHERN ZONE.--Characterized by absence of Cyprinidae and (15)

No perfectly satisfactory traces can be found of the use of incense in the ritual of the Christian Church during the first four centuries.[12] It obviously was not contemplated by the author of the epistle to the Hebrews; its use was foreign to the synagogue services on which, and not on those of the temple, the worship of the primitive Christians is well known to have been originally modelled; and its associations with heathen solemnities, and with the evil repute of those who were known as "thurificati," would still further militate against its employment. Various authors of the ante-Nicene period have expressed themselves as distinctly unfavourable to its religious, though not of course to its domestic, use. Thus Tertullian, while (_De Cor. Mil._ 10) ready to acknowledge its utility in counteracting unpleasant smells ("si me odor alicujus loci offenderit, Arabiae aliquid incendo"), is careful to say that he scorns to offer it as an accompaniment to his heartfelt prayers (_Apol._ 30; cf. 42). Athenagoras also (_Legat._ 13) gives distinct expression to his sense of the needlessness of any such ritual ("the Creator and Father of the universe does not require blood, nor smoke, nor even the sweet smell of flowers and incense"); and Arnobius (_Adv. Gent._ vii. 26) seeks to justify the Christian neglect of it by the fact, for which he vouches, that among the Romans themselves incense was unknown in the time of Numa, while the Etruscans had always continued to be strangers to it. Cyril of Jerusalem, Augustine and the Apostolic Constitutions make no reference to any such feature either in the public or private worship of the Christians of that time. The earliest mention, it would seem, occurs in the Apostolic Canons (can. 3), where the [Greek: thymiama] is spoken of as one of the requisites of the eucharistic service. It is easy to perceive how it should inevitably have come in along with the whole circle of ideas involved in such words as "temple," "altar," "priest," which about this time came to be so generally applied in ecclesiastical connexions. Evagrius (vi. 21) mentions the gift of a [Greek: thymiatêrion] by the contemporary Chosroes of Persia to the church of Jerusalem; and all the Oriental liturgies of this period provide special prayers for the thurification of the eucharistic elements. The oldest _Ordo Romanus_, which perhaps takes us back to within a century of Gregory the Great, enjoins that in pontifical masses a sub-deacon, with a golden censer, shall go before the bishop as he leaves the secretarium for the choir, and two, with censers, before the deacon gospeller as he proceeds with the gospel to the ambo. And less than two centuries afterwards we read an order in one of the capitularies of Hincmar of Reims, to the effect that every priest ought to be provided with a censer and incense. That in this portion of their ritual, however, the Christians of that period were not universally conscious of its direct descent from Mosaic institutions may be inferred perhaps from the "benediction of the incense" used in the days of Charlemagne, which runs as follows: "May the Lord bless this incense to the extinction of every noxious smell, and kindle it to the odour of its sweetness." Even Thomas Aquinas (p. iii. qu. 83, art. 5) gives prominence to this idea.

The character and order of these historical notices of incense would certainly, were there nothing else to be considered, justify the conclusion hitherto generally adopted, that its use was wholly unknown in the worship of the Christian Church before the 5th century. On the other hand, we know that in the first Christian services held in the catacombs under the city of Rome, incense was burnt as a sanitary fumigation at least. Tertullian also distinctly alludes to the use of aromatics in Christian burial: "the Sabaeans will testify that more of their merchandise, and that more costly, is lavished on the burial of Christians, than in burning incense to the gods." And the whole argument from analogy is in favour of the presumption of the ceremonial use of incense by the Christians from the first. It is natural that little should be said of so obvious a practice until the fuller development of ritual in a later age. The slighting references to it by the Christian fathers are no more an argument against its existence in the primitive church than the similar denunciations by the Jewish prophets of burnt-offerings and sacrifices are any proof that there were no such rites as the offering of incense, and of the blood of bulls and fat of rams, in the worship of the temple at Jerusalem. There could be no real offence to Christians in the burning of incense. Malachi (i. 11) had already foretold the time when among the Gentiles, in every place, incense should be offered to God. Gold, with myrrh and frankincense were offered by the Persian Magi to the infant Jesus at his birth; and in Revelation viii. 3, 4, the image of the offering of incense with the prayers of the saints, before the throne of God, is not without its significance. If also the passage in Ambrose of Milan (on Luke i. 11), where he speaks of "us" as "adolentes altaria" is to be translated "incensing the altars," and taken literally, it is a testimony to the use of incense by the Christian Church in, at least, the 4th century. But the earliest express mention of the censing of the altar by Christian priests is in "the works," first quoted in the 6th century, attributed to "Dionysius the Areopagite," the contemporary of St Paul (Acts xvii. 34).

The Missal of the Roman Church now enjoins incensation before the introit, at the gospel and again at the offertory, and at the elevation, in every high mass; the use of incense also occurs at the exposition of the sacrament, at consecrations of churches and the like, in processions, in the office for the burial of the dead and at the exhibition of relics. On high festivals the altar is censed at vespers and lauds.

In the Church of England the use of incense was gradually abandoned after the reign of Edward VI., until the ritualistic revival of the present day. Its use, however, has never been abolished by law. A "Form for the Consecration of a Censer" occurs in Sancroft's _Form of Dedication and Consecration of a Church or Chapel_ (1685). In various works of reference (as, for example, in _Notes and Queries_, 3rd ser. vol. viii. p. 11) numerous sporadic cases are mentioned in which incense appears to have been burnt in churches; the evidence, however, does not go so far as to show that it was used during divine service, least of all that it was used during the communion office. At the coronation of George III., one of the king's grooms appeared "in a scarlet dress, holding a perfuming pan, burning perfumes, as at previous coronations."

In 1899, on the appeal of the Rev. H. Westall, St Cuthbert's, London, and the Rev. E. Ram, St John's, Norwich, against the use of incense in the Church of England, the archbishops of Canterbury (Dr Temple) and York (Dr Maclagan) supported the appeal. Their decision was reviewed by Chancellor L. T. Dibdin in the 10th edition of the _Encyclopaedia Britannica_, and the exposition given by Sir Lewis Dibdin of the whole question of the use of incense in the Church of England may here be interpolated. (G. B.)

_Incense in the Church of England._--Mr Scudamore (_Notitia Eucharistica_, 2nd ed. pp. 141-142) thus describes the method and extent of the employment of incense at the mass prior to the Reformation:--

"According to the use of Sarum (and Bangor) the priest, after being
himself censed by the deacon, censed the altar before the Introit
began. The York rubric directed him to do it immediately alter the
first saying of the Introit, which in England was thrice said. The
Hereford missal gives no direction for censing the altar at that time.
The middle of the altar was censed, according to Sarum, Bangor and
Hereford, before the reading of the Gospel. According to Sarum and
Bangor, the thurible, as well as the lights, attended the Gospel to
the lectern. Perhaps the York rubric implies that this was done when
it orders (which the others do not) the thurible to be carried round
the choir with the Gospel while the Creed was being sung. In the Sarum
and Bangor, the priest censed the oblations after offering them; then
the space between himself and the altar. He was then, at Sarum, censed
by the deacon, and an acolyte censed the choir; at Bangor the
_Sinistrum Cornu_ of the altar and the relics were censed instead.
York and Hereford ordered no censing at the offertory. There is reason
to think that, notwithstanding the order for the use of incense at
every celebration, it was in practice burnt only on high festivals,
and then only in rich churches, down to the period of the Reformation.
In most parishes its costliness alone would preclude its daily use,
while the want of an assistant minister would be a very common reason
for omitting the rite almost everywhere. Incense was not burnt in
private masses, so that the clergy were accustomed to celebrations
without it, and would naturally forego it on any plausible ground."

The ritual of the mass remained unchanged until the death of Henry VIII. (Jan. 28, 1547). In March 1548 the _Order of the Communion_ was published and commanded to be used by royal proclamation in the name of Edward VI. It was the precursor of the Prayer Book, and supplemented the accustomed Latin service by additions in English to provide for the communion of the people in both kinds. But it was expressly stated in a rubric that the old service of the mass was to proceed without variation of any rite or ceremony until after the priest had received the sacrament, that is, until long after the last of the three occasions for the use of incense explained above. But on Whitsunday 1549 the first Prayer Book of Edward VI. came into use under an Act of Parliament (2 and 3 Ed. VI. ch. 1, the first Act of Uniformity) which required its exclusive use in public worship so as to supersede all other forms of service. Another Act, 3 and 4 Ed. VI. ch. 10, required the old service books to be delivered up to be destroyed. The first Prayer Book does not contain any direction to use or any mention of incense. It has been and still is a keenly controverted question whether incense did or did not continue to be in ceremonial use under the first Prayer Book or during the rest of Edward VI.'s reign. No evidence has hitherto been discovered which justifies us in answering this question in the affirmative. The second Prayer Book of Edward VI. (1552), published under the authority of the second Act of Uniformity (5 and 6 Ed. VI. ch. 1), contains no reference to incense. Edward VI. died on the 6th July 1553. Queen Mary by statute (1 Mary, sess. 2, ch. 2) abolished the Prayer Book, repealed the Acts of Uniformity and restored "divine service and administration of sacraments as were most commonly used in England in the last year of Henry VIII." The ceremonial use of incense thus became again an undoubted part of the communion service in the Church of England. A proclamation issued (December 6, 1553) directed the churchwardens to obtain the proper ornaments for the churches; and the bishops (at any rate Bishop Bonner, see _Visitation Articles 1554_, Cardwell's _Doc. Ann._ i. 149-153) in their visitations inquired whether censers had been furnished for use. Mary died on the 17th of November 1558. On the 24th of June 1559 the second Prayer Book of Edward VI. (with a few alterations having no reference to incense) was again established, under the authority of the third Act of Uniformity (1 Eliz. ch. 2), as the exclusive service book for public service. There is no evidence of the ceremonial use of incense under Elizabeth's Prayer Book, or under the present Prayer Book of 1662 (established by the fourth Act of Uniformity, 13 and 14 Charles II. ch. 4) until the middle of the 19th century; and there is no doubt that as a ceremony of divine worship, whether at the Holy Communion or at other services, it was entirely disused. There are, however, a good many instances recorded of what has been called a fumigatory use of frankincense in churches, by which it was sought to purify the air, in times of public sickness, or to dispel the foulness caused by large congregations, or poisonous gases arising from ill-constructed vaults under the church floor. It seems also to have been used for the purpose of creating an agreeable perfume on great occasions, e.g. the great ecclesiastical feasts. But this use of incense must be carefully distinguished from its ceremonial use. It was utilitarian and not symbolical, and from the nature of the purpose in view must have taken place before, rather than during, service. Of the same character is the use of incense carried in a perfuming pan before the sovereign at his coronation in the procession from Westminster Hall to the Abbey. This observance was maintained from James II.'s coronation to that of George III. In the general revival of church ceremonial which accompanied and followed the Oxford Movement incense was not forgotten, and its ceremonial use in the pre-Reformation method has been adopted in a few extreme churches since 1850. Its use has been condemned as an illegal ceremony by the ecclesiastical courts. In 1868 Sir Robert Phillimore (Dean of the Arches) pronounced the ceremonial use of incense to be illegal in the suit of _Martin_ v. _Mackonochie_ (2 A. and E.L.R. 116). The case was carried to the Privy Council on appeal, but there was no appeal on the question of incense. Again, in 1870, the ceremonial use of incense was condemned by Sir Robert Phillimore in the suit of _Sumner_ v. _Wix_ (3 A. and E.L.R. 58).

Notwithstanding these decisions, it was insisted by those who defended the revival of the ceremonial use of incense that it was a legal custom of the Church of England. The question was once more elaborately argued in May 1899 before an informal tribunal consisting of the archbishop of Canterbury (Dr. Temple) and the archbishop of York (Dr. Maclagan), at Lambeth Palace. On the 31st of July 1899 the archbishops decided that the liturgical use of incense was illegal. The Lambeth "opinion," as it was called, failed to convince the clergy against whom it was directed any better than the judgments of the ecclesiastical courts, but at first a considerable degree of obedience to the archbishops' view was shown. Various expedients were adopted, as, e.g., the use of incense just before the beginning of service, by which it was sought to retain incense without infringing the law as laid down by the archbishops. There remained, nevertheless, a tendency on the part of the clergy who used incense, or desired to do so, to revert to the position they occupied before the Lambeth hearing--that is, to insist on the ceremonial use of incense as a part of the Catholic practice of the Church of England which it is the duty of the clergy to maintain, notwithstanding the decisions of ecclesiastical judges or the opinions or archbishops to the contrary. (L. T. D.)

_Manufacture._--For the manufacture of the incense now used in the Christian churches of Europe there is no fixed rule. The books of ritual are agreed that Ex. xxx. 34 should be taken as a guide as much as possible. It is recommended that frankincense should enter as largely as possible into its composition, and that if inferior materials be employed at all they should not be allowed to preponderate. In Rome olibanum alone is employed; in other places benzoin, storax, lign, aloes, cascarilla bark, cinnamon, cloves and musk are all said to be occasionally used. In the Russian Church, benzoin is chiefly employed. The Armenian liturgy, in its benediction of the incense, speaks of "this perfume prepared from myrrh and cinnamon."

The preparation of pastils of incense has probably come down in a continuous tradition from ancient Egypt, Babylonia and Phoenicia. Cyprus was for centuries famous for their manufacture, and they were still known in the middle ages by the names of pastils or osselets of Cyprus.

Maimonides, in his _More Nevochim_, states that the use of incense in the worship of the Jews originated as a corrective of the disagreeable odours arising from the slaughter and burning of the animals offered in sacrifice. There can be no doubt that its use throughout the East is based on sanitary considerations; and in Europe even, in the time when the dead were buried in the churches, it was recognized that the burning of incense served essentially to preserve their salubrity. But evidently the idea that the odour of a burnt-offering (cf. the [Greek: knisês hêdys autmê] of _Odyss._ xii. 369) is grateful to the deity, being indeed the most essential part of the sacrifice, or at least the vehicle by which alone it can successfully be conveyed to its destination, is also a very early one, if not absolutely primitive; and survivals of it are possibly to be met with even among the most highly cultured peoples where the purely symbolical nature of all religious ritual is most clearly understood and maintained. Some such idea plainly underlies the familiar phrase "a sweet savour," more literally "a savour of satisfaction," whereby an acceptable offering by fire is so often denoted in the Bible (Gen. viii. 21; Lev. i. 9, _et passim_; cf. Eph. v. 2). It is easy to imagine how, as men grew in sensuous appreciation of pleasant perfumes, and in empirical knowledge of the sources from which these could be derived, this advance would naturally express itself, not only in their domestic habits, but also in the details of their religious ceremonial, so that the custom of adding some kind of incense to their animal sacrifices, and at length that of offering it pure and simple, would inevitably arise. Ultimately, with the development of the spiritual discernment of men, the "offering of incense" became a mere symbolical phrase for prayer (see Rev. v. 8, viii. 3, 4). Clement of Alexandria expresses this in his well-known words: "The true altar of incense is the just soul, and the perfume from it is holy prayer." (So also Origen, _Cont. Cels._ viii. 17, 20.) The ancients were familiar with the sanitary efficacy of fumigations. The energy with which Ulysses, after the slaughter of the suitors, calls to Euryclea for "fire and sulphur" to purge (literally "fumigate") the dining-hall from the pollution of their blood (_Od._ xxii. 481, 482) would startle those who imagine that sanitation is a peculiarly modern science. There is not the slightest doubt that the censing of things and persons was first practised as an act of purification, and thus became symbolical of consecration, and finally of the sanctification of the soul. The Egyptians understood the use of incense as symbolical of the purification of the soul by prayer. Catholic writers generally treat it as typifying contrition, the preaching of the Gospel, the prayers of the faithful and the virtues of the saints. (G. B.)

FOOTNOTES:

[1] _Incensum_ (or _incensum thuris_) from _incendere_; Ital. and
Port. _incenso_; Span. _incienso_; Fr. _encens_. The substantive
occurs in an inscription of the Arvalian brotherhood (Marini, _Gli
Atti e Monumenti de' fratelli Arvali_, p. 639), but is frequent only
in ecclesiastical Latin. Compare the classical _suffimentum_ and
_suffitus_ from _suffio_. For "incense" Ulfila (Luke i. 10, 11) has
retained the Greek [Greek: thymiama] (thymiama); all the Teutonic
names (Ger. _Weihrauch_; Old Saxon _Wîrôc_; Icel. _Reykelsi_; Dan.
_Rögelse_) seem to belong to the Christian period (Grimm, _Deutsche
Mythologie_, i. 50).

[2] The etymological affinities of [Greek: thyô, thyos], _thus_,
_fuffio_, _funus_, and the Sans. _dhuma_ are well known. See Max
Müller, _Chips_, i. 99.

[3] Classical Latin has but one word (_thus_ or _tus_) for all sorts
of incense. _Libanus_, for frankincense, occurs only in the Vulgate.
Even the "ground frankincense" or "ground pine" (_Ajuga chamaepitys_)
was known to the Romans as _Tus terrae_ (Pliny), although they called
some plant, from its smelling like frankincense, _Libanotis_, and a
kind of Thasian wine, also from its fragrance, _Libanios_. The
Latino-barbaric word _Olibanum_ (quasi _Oleum Libani_), the common
name for frankincense in modern commerce, is used in a bull of Pope
Benedict IX. (1033). It may here be remarked that the name "European
frankincense" is applied to _Pinus Taeda_, and to the resinous
exudation ("Burgundy pitch") of the Norwegian spruce firs (_Abies
excelsa_). The "incense tree" of America is the _Icica guianensis_,
and the "incense wood" of the same continent _I. heptaphylla_.

[4] Brugsch, _Egypt under the Pharaohs_, i. 77-81, 414-419.

[5] Plutarch, _De Iside et Osiride_, c. 52. In Parthey's edition
(Berlin, 1850) other recipes for the manufacture of _kuphi_, by Galen
and Dioscorides, are given; also some results of the editor's own
experiments.

[6] Wilkinson, _Ancient Egyptians_, i. 493; ii. 49, 398-400, 414-416.

[7] Brugsch, _Egypt under the Pharaohs_, i. 303-312.

[8] See Lane, _Mod. Egyptians_, pp. 34, 41, 139, 187, 438 (ed. 1860).

[9] See Wellhausen, _Gesch. Israels_, i. 70 sqq., who from
philological and other data infers the late date of the introduction
of incense into the Jewish ritual.

[10] According to Philo (_Opera_, i. 504, ed. Mangey), they
symbolized respectively water, earth, air and fire.

[11] Other accounts of its composition, drawn from Rabbinical
sources, will be found in various works on Jewish antiquities; see,
for example, Reland, _Antiq. Sacr. vet. Hebr._ pp. 39-41 (1712).

[12] This guarded statement still holds good. Compare Duchesne,
_Christian Worship_ (Eng. trans., 1904), ch. ii., "The Mass in the
East," v. "The Books of the Latin Rite," and xii. "The Dedication of
Churches."

INCEST (Lat. _incestus_, unchaste), sexual intercourse between persons so related by kindred or affinity that legal marriage cannot take place between them (see MARRIAGE, especially the section _Canon Law_). In England incest formerly was not generally treated as a crime, although, along with other offences against morals, it was made punishable by death in 1650. Since the Restoration it had, to use Blackstone's phrase, been left to the "feeble coercion of the spiritual courts," but bills to make it a criminal offence have at various times been unsuccessfully introduced in Parliament. In 1908 however, an act (The Punishment of Incest Act 1908) was passed, under which sexual intercourse of a male with his grand-daughter, daughter, sister or mother is made punishable with penal servitude for not less than 3 or more than 7 years, or with imprisonment for not more than two years with or without hard labour. It is immaterial that the sexual intercourse was had with the consent of the female; indeed, by s. 2 a female who consents is on conviction liable to the same punishment as the male. The act also makes an attempt to commit the offence of incest a misdemeanour, punishable by imprisonment for not more than two years with or without hard labour. The terms "brother" and "sister" include half-brother and half-sister, whether the relationship is or is not traced through lawful wedlock. All proceedings under the act are held _in camera_ (s. 5). The act does not apply to Scotland, incest being punishable in Scots law. Under the Matrimonial Causes Act 1857, s. 27, incestuous adultery is _per se_ sufficient ground to entitle a wife to divorce her husband. The Deceased Wife's Sister's Marriage Act 1907, s. 3, retained wives' sisters in the class of persons with whom adultery is incestuous. In the law of Scotland, it was, until the Criminal Procedure (Scotland) Act 1887, a crime nominally punishable with death, but the penalty usually inflicted was penal servitude for life. This sentence was actually pronounced on a man in 1855. In the United States incest is not an indictable offence at common law, but, generally speaking, it has been made punishable by fine and imprisonment by state legislation. It is also a punishable offence in some European countries, notably Germany, Austria and Italy.

INCH (O. Eng. _ynce_ from Lat. _uncia_, a twelfth part; cf. "ounce," and see As), the twelfth part of a linear foot. As a measure of rainfall an "inch of rain" is equivalent to a fall of a gallon of water spread over a surface of about 2 sq. ft., or 100 tons to an acre.

INCHBALD, MRS ELIZABETH (1753-1821), English novelist, playwright and actress, was born on the 15th of October 1753 at Standingfield, Suffolk, the daughter of John Simpson, a farmer. Her father died when she was eight years old. She and her sisters never enjoyed the advantages of school or of any regular supervision in their studies, but they seem to have acquired refined and literary tastes at an early age. Ambitious to become an actress, a career for which an impediment in her speech hardly seemed to qualify her, she applied in vain for an engagement; and finally, in 1772, she abruptly left home to seek her fortune in London. Here she married Joseph Inchbald (d. 1779), an actor, and on the 4th of September made her début in Bristol as Cordelia, to his Lear. For several years she continued to act with him in the provinces. Her rôles included Anne Boleyn, Jane Shore, Calista, Calpurnia, Lady Anne in _Richard III._, Lady Percy, Lady Elizabeth Grey, Fanny in _The Clandestine Marriage_, Desdemona, Aspasia in _Tamerlane_, Juliet and Imogen; but notwithstanding her great beauty and her natural aptitude for acting, her inability to acquire rapid and easy utterance prevented her from attaining to more than very moderate success. After the death of her husband she continued for some time on the stage; making her first London appearance at Covent Garden as Bellario in _Philaster_ on the 3rd of October 1780. Her success, however, as an author led her to retire in 1789. She died at Kensington House on the 1st of August 1821.

Mrs. Inchbald wrote or adapted nineteen plays, and some of them, especially _Wives as They Were and Maids as They Are_ (1797), were for a time very successful. Among the others may be mentioned _I'll tell you What_ (translated into German, Leipzig, 1798); _Such Things Are_ (1788); _The Married Man_; _The Wedding Day_; _The Midnight Hour_; _Everyone has his Fault_; and _Lover's Vows_. She also edited a collection of the _British Theatre_, with biographical and critical remarks (25 vols., 1806-1809); a _Collection of Farces_ (7 vols., 1809); and _The Modern Theatre_ (10 vols., 1809). Her fame, however, rests chiefly on her two novels: _A Simple Story_ (1791), and _Nature and Art_ (1796). These works possess many minor faults and inaccuracies, but on the whole their style is easy, natural and graceful; and if they are tainted in some degree by a morbid and exaggerated sentiment, and display none of that faculty of creation possessed by the best writers of fiction, the pathetic situations, and the deep and pure feeling pervading them, secured for them a wide popularity.

Mrs Inchbald destroyed an autobiography for which she had been offered
£1000 by Phillips the publisher; but her _Memoirs_, compiled by J.
Boaden, chiefly from her private journal, appeared in 1833 in two
volumes. An interesting account of Mrs Inchbald is contained in
_Records of a Girlhood_, by Frances Ann Kemble (1878). Her portrait
was painted by Sir Thomas Lawrence.

INCHIQUIN, MURROUGH O'BRIEN, 1ST EARL OF (c. 1614-1674), Irish soldier and statesman, was the son of Dermod O'Brien, 5th Baron Inchiquin (d. 1624). He belonged to a great family which traced its descent to Brian Boroimhe, king of Ireland, and members of which were always to the forefront in Irish public life. The first baron of Inchiquin was another Murrough O'Brien (d. 1551) who, after having made his submission to Henry VIII., was created baron of Inchiquin and earl of Thomond in 1543. When Murrough died in November 1551 by a curious arrangement his earldom passed to his nephew Donogh, son of Conor O'Brien (d. 1539), the last independent prince of Thomond (see Thomond, Earls of), leaving only his barony to be inherited by his son Dermod (d. 1557), the ancestor of the later barons of Inchiquin.

Murrough O'Brien, who became 6th baron of Inchiquin in 1624, gained some military experience in Italy, and then in 1640 was appointed vice-president of Munster. He took an active and leading part in suppressing the great Irish rebellion which broke out in the following year, and during the Civil War the English parliament made him president of Munster. Early in 1648, however, he declared, for his former master Charles I., and for about two years he sought to uphold the royalist cause in Ireland. In 1654 Charles II. made him an earl. His later years were partly spent in France and in Spain, but he had returned to Ireland when he died on the 9th of September 1674.

His son William, the 2nd earl (c. 1638-1692), served under his father in France and Spain, and for six years was governor of Tangier. He was a partisan of William III. in Ireland, and in 1690 he became governor of Jamaica where he died in January 1692. In 1800 his descendant Murrough, the 5th earl (d. 1808), was created marquess of Thomond, but on the death of James, the 3rd marquess, in July 1855 both the marquessate and the earldom became extinct. The barony of Inchiquin, however, passed to a kinsman, Sir Lucius O'Brien, Bart. (1800-1872), a descendant of the first baron and a brother of William Smith O'Brien (q.v.).

INCLEDON, CHARLES BENJAMIN (1763-1826), English singer, son of a doctor in Cornwall, began as a choir-boy at Exeter, but then went into the navy. His fine tenor voice, however, attracted general attention, and in 1783 he determined to seek his fortune on the stage. After various provincial appearances he made a great success in 1790 at Covent Garden, and thenceforth was the principal English tenor of his day. He sang both in opera and in oratorio, but his chief popularity lay in his delivery of ballads, such as "Sally in our Alley," "Black-eyed Susan," "The Arethusa," and anything of a bold and manly type. He toured in America in 1817; and on retiring in 1822 from the operatic stage, he travelled through the provinces with an entertainment called "The Wandering Melodist." He died of paralysis at Worcester on the 11th of February 1826.

INCLINOMETER (DIP CIRCLE). Two distinct classes of instruments are used for measuring the dip (see MAGNETISM, TERRESTRIAL) or inclination of the earth's magnetic field to the horizontal, namely (1) dip circles, and (2) induction inclinometers or earth inductors.

_Dip Circles._--In the case of the dip circle the direction of the earth's magnetic field is obtained by observing the position of the axis of a magnetized needle so supported as to be free to turn about a horizontal axis passing through its centre of gravity. The needles now used consist of flat lozenge-shaped pieces of steel about 9 cm. long and 0.1 cm. thick, and weigh about 4.1 grams. The axle, which is made of hard steel, projects on either side of the needle and has a diameter of about 0.05 cm. Needles considerably larger than the above have been used, but experience showed that the values for the dip observed with needles 23 cm. long, was about 1' less than with the 9 cm. needles, and A. Schuster (_Phil. Mag._, 1891 [5], 31, p. 275) has shown that the difference is due to the appreciable bending of the longer needles owing to their weight.

When in use the dip needle is supported on two agate knife-edges, so that its axle is on the axis of a vertical divided circle, on which the positions of the ends of the needle are either directly observed by means of two reading lenses, in which case the circle is generally divided into thirds of a degree so that it can by estimation be read to about two minutes, or a cross arm carries two small microscopes and two verniers, the cross wires of each microscope being adjusted so as to bisect the image of the corresponding end of the needle. Two V-shaped lifters actuated by a handle serve to raise the needle from the agates, and when lowered assure the axle being at the centre of the vertical circle. The supports for the needle, and a box to protect the needle from draughts, as well as the vertical circle, can be rotated about a vertical axis, and their azimuth read off on a horizontal divided circle. There are also two adjustable stops which can be set in any position, and allow the upper part of the instrument to be rotated through exactly 180° without the necessity of reading the horizontal circle.

When making a determination of the dip with the dip circle, a number of separate readings have to be made in order to eliminate various instrumental defects. Thus, that side of the needle on which the number is engraved being called the face of the needle, and that side of the protecting box next the vertical circle the face of the instrument, both ends of the needle are observed in the following relative positions, the instrument being in every case so adjusted in azimuth that the axle of the needle points magnetic east and west:--

i. Face of instrument east and face of needle next to face of
instrument;
ii. Face of instrument west and face of needle next to face of
instrument;
iii. Face of instrument west and face of needle away from face of
instrument;
iv. Face of instrument east and face of needle away from face of
instrument.

Next the direction of magnetization of the needle is reversed by stroking it a number of times with two strong permanent magnets, when the other end of the needle dips and the above four sets of readings are repeated. The object in reading both ends of the needle is to avoid error if the prolongation of the axle of the needle does not pass through the centre of the vertical circle, as also to avoid error due to the eccentricity of the arm which carries the reading microscopes and verniers. The reversal of the instrument between (i.) and (ii.) and between (iii.) and (iv.) is to eliminate errors due to (a) the line joining the zeros of the vertical circle not being exactly horizontal, and (b) the agate knife-edges which support the needle not being exactly horizontal. The reversal of the needle between (ii.) and (iii.) is to eliminate errors due to (a) the magnetic axis of the needle not coinciding with the line joining the two points of the needle, and (b) to the centre of gravity of the needle being displaced from the centre of the axle in a direction at right angles to the length of the needle. The reversal of the poles of the needle is to counteract any error produced by the centre of gravity of the needle being displaced from the centre of the axle in a direction parallel to the length of the needle.

For use at sea the dip circle was modified, by Robert Were Fox (_Annals of Electricity_, 1839, 3, p. 288), who used a needle having pointed axles, the points resting in jewelled holes carried by two uprights, so that the movement of the ship does not cause the axle of the needle to change its position with reference to the vertical divided circle. To counteract the tendency of the axle to stick in the bearings, the instrument is fitted with a knob on the top of the box protecting the needle, and when a reading is being taken this knob is rubbed with an ivory or horn disk, the surface of which is corrugated. In this way a tremor is caused which is found to assist the needle in overcoming the effects of friction, so that it takes up its true position. In the Creak modification of the Fox dip circle, the upper halves of the jewels which form the bearings are cut away so that the needle can be easily removed, and thus the reversals necessary when making a complete observation can be performed (see also MAGNETO-METER).

_Induction Inclinometers._--The principle on which induction inclinometers depend is that if a coil of insulated wire is spun about a diameter there will be an alternating current induced in the coil, unless the axis about which it turns is parallel to the lines of force of the earth's field. Hence if the axis about which such a coil spins is adjusted till a sensitive galvanometer connected to the coil through a commutator, by which the alternating current is converted into a direct current, is undeflected, then the axis must be parallel to the lines of force of the earth's field, and hence the inclination of the axis to the horizontal is the dip. The introduction and perfection of this type of inclinometer is almost entirely due to H. Wild. His form of instrument for field observations[1] consists of a coil 10 cm. in diameter, containing about 1000 turns of silk-covered copper wire, the resistance being about 40 ohms, which is pivoted inside a metal ring. This ring can itself rotate about a horizontal axle in its own plane, this axle being at right angles to that about which the coil can rotate. Attached to the axle of the ring is a divided circle, by means of which and two reading microscopes the inclination of the axis of rotation of the coil to the horizontal can be read. The bearings which support the horizontal axle of the ring are mounted on a horizontal annulus which can be rotated in a groove attached to the base of the instrument, as so to allow the azimuth of the axle of the ring, and hence also that of the plane in which the axis of the coil can move, to be adjusted. The coil is rotated by means of a flexible shaft worked by a small cranked handle and a train of gear wheels. The terminals of the coil are taken to a two-part commutator of the ordinary pattern on which rest two copper brushes which are connected by flexible leads to a sensitive galvanometer. The inclination of the axis of the coil can be roughly adjusted by hand by rotating the supporting ring. The final adjustment is made by means of a micrometer screw attached to an arm which is clamped on the axle of the ring.

When making a measurement the azimuth circle is first set horizontal, a striding level placed on the trunnions which carry the ring being used to indicate when the adjustment is complete. The striding level is then placed on the axle which carries the coil, and when the bubble is at the centre of the scale the microscopes are adjusted to the zeros of the vertical circle. A box containing a long compass needle and having two feet with inverted V's is placed to rest on the axle of the coil, and the instrument is turned in azimuth till the compass needle points to a lubber line on the box. By this means the axis of the coil is brought into the magnetic meridian. The commutator being connected to a sensitive galvanometer, the coil is rotated, and the ring adjusted till the galvanometer is undeflected. The reading on the vertical circle then gives the dip. By a system of reversals slight faults in the adjustment of the instrument can be eliminated as in the case of the dip circle. With such an instrument it is claimed that readings of dip can be made accurate to ±0.1 minutes of arc.

The form of Wild inductor for use in a fixed observatory differs from the above in that the coil consists of a drum-wound armature, but without iron, of which the length is about three times the diameter. This armature has its axle mounted in a frame attached to the sloping side of a stone pillar, so that the axis of rotation is approximately parallel to the lines of force of the earth's field. By means of two micrometer screws the inclination of the axis to the magnetic meridian and to the horizontal can be adjusted. The armature is fitted with a commutator and a system of gear wheels by means of which it can be rapidly rotated. The upper end of the axle carries a plane mirror, the normal to which is adjusted parallel to the axis of rotation of the armature. A theodolite is placed on the top of the pillar and the telescope is turned so that the image of the cross-wires, seen by reflection in the mirror, coincides with the wires themselves. In this way the axis of the theodolite telescope is placed parallel to the axis of the armature, and hence the dip can be read off on the altitude circle of the theodolite.

AUTHORITIES.--In addition to the references already given the
following papers may be consulted: (1) _Admiralty Manual of Scientific
Inquiry_, which contains directions for making observations with a dip
circle; (2) Stewart and Gee, _Elementary Practical Physics_, which
contains a full description of the dip circle and instructions for
making a set of observations; (3) L. A. Bauer, _Terrestrial Magnetism_
(1901), 6, p. 31, a memoir which contains the results of a comparison
of the values for the dip obtained with a number of different circles;
(4) E. Leyst, _Repertorium für Meteorologie der kaiserl. Akad. der
Wiss._ (St Petersburg, 1887), 10, No. 5, containing a discussion of
the errors of dip circles; (5) H. Wild, _Bull. de l'Acad. Imp. des
Sci. de St Pétersbourg_ (March 1895), a paper which considers the
accuracy obtainable with the earth inductor. (W. Wn.)

FOOTNOTE:

[1] _Repertorium für Meteorologie der kaiserl. Akad. der Wissensch._
(St Petersburg, 1892), 16, No. 2, or _Meteorolog. Zeits._ (1895), 12,
p. 41.

INCLOSURE, or ENCLOSURE, in law, the fencing in of waste or common lands by the lord of the manor for the purpose of cultivation. For the history of the inclosure of such lands, and the legislation, dating from 1235, which deals with it, see COMMONS.

IN COENA DOMINI, a papal bull, so called from its opening words, formerly issued annually on Holy Thursday (in Holy Week), or later on Easter Monday. Its first publication was in 1363. It was a statement of ecclesiastical censure against heresies, schisms, sacrilege, infringement of papal and ecclesiastical privileges, attacks on person and property, piracy, forgery and other crimes. For two or three hundred years it was varied from time to time, receiving its final form from Pope Urban VIII. in 1627. Owing to the opposition of the sovereigns of Europe both Protestant and Catholic, who regarded the bull as an infringement of their rights, its publication was discontinued by Pope Clement XIV. in 1770.

INCOME TAX, in the United Kingdom a general tax on income derived from every source. Although a graduated tax on income from certain fixed sources was levied in 1435 and again in 1450, it may be said that the income tax in its present form dates in England from its introduction by W. Pitt in 1798 "granting to His Majesty an aid and contribution for the prosecution of the war." This act of 1798 merely increased the duties of certain assessed taxes, which were regulated by the amount of income of the person assessed, provided his income amounted to £60 or upwards. These duties were repealed by an act of 1799 (39 Geo. III. c. 13), which imposed a duty of 10% on all incomes from whatever sources derived, incomes under £60 a year being exempt, and reduced rates charged on incomes between that amount and £200 a year. The produce of this tax was £6,046,624 for the first year, as compared with £1,855,996, the produce of the earlier tax. This income tax was repealed after the peace of Amiens, but the renewal of the war in 1803 caused its revival. At the same time was introduced the principle of "collection at the source" (i.e. collection before the income reaches the person to whom it belongs), which is still retained in the English Revenue system, and which, it has been said, is mainly responsible for the present development of income tax and the ease with which it is collected. The act of 1803 (43 Geo. III. c. 122) distributed the various descriptions of income under different schedules, known as A, B, C, D and E. A rate of 5% was imposed on all incomes of £150 a year and over, with graduation on incomes between £60 and £150. This income tax of 5% collected at the source yielded almost as much as the previous tax of 10% collected direct from each taxpayer. The tax was continued from year to year with the principle unchanged but with variations in the rate until the close of the war in 1815, when it was repealed. It was, during its first imposition, regarded as essentially a war tax, and in later days, when it was reimposed, it was always considered as an emergency tax, to be levied only to relieve considerable financial strain, but it has now taken its place as a permanent source of national income, and is the most productive single tax in the British financial system. The income tax was revived in 1842 by Sir R. Peel, not as a war tax, but to enable him to effect important financial reforms (see TAXATION). Variations both in the rate levied and the amount of income exempted have taken place from time to time, the most important, probably, being found in the Finance Acts of 1894, 1897, 1898, 1907 and 1909-1910.

It will be useful to review the income tax as it existed before the
important changes introduced in 1909. It was, speaking broadly, a tax
levied on all incomes derived from sources within the United Kingdom,
or received by residents in the United Kingdom from other sources.
Incomes under £160 were exempt; an abatement allowed of £160 on those
between £160 and £400; of £150 on those between £400 and £500; of £120
on those between £500 and £600, and of £70 on those between £600 and
£700. An abatement was also allowed on account of any premiums paid
for life insurance, provided they did not exceed one-sixth of the
total income. The limit of total exemption was fixed in 1894, when it
was raised from £150; and the scale of abatements was revised in 1898
by admitting incomes between £500 and £700; the Finance Act 1907
distinguished between "earned" and "unearned" income, granting relief
to the former over the latter by 3d. in the pound, where the income
from all sources did not exceed £2000. The tax was assessed as
mentioned above, under five different schedules, known as A, B, C, D
and E. Under schedule A was charged the income derived from landed
property, including houses, the annual value or rent being the basis
of the assessment. The owner is the person taxed, whether he is or is
not in occupation. In England the tax under this schedule is obtained
from the occupier, who, if he is not the owner, recovers from the
latter by deducting the tax from the rent. In Scotland this tax is
usually paid by the owner as a matter of convenience, but in Ireland
it is by law chargeable to him. All real property is subject to the
tax, with certain exceptions:--(a) crown property, such as public
offices, prisons, &c.; (b) certain properties belonging to charitable
and educational bodies, as hospitals, public schools, colleges,
almshouses, &c.; (c) public parks or recreation grounds; (d) certain
realities of companies such as mines, quarries, canals, &c., from
which no profit is derived beyond the general profit of the concern to
which they belong. Under schedule B were charged the profits arising
from the occupation of land, the amount of such profits being assumed
to be one-third of the annual value of the land as fixed for the
purposes of schedule A. This applies principally to farmers who might,
if they chose, be assessed on schedule D on their actual profits.
Schedule C included income derived from interest, &c., payable out of
the public funds of the United Kingdom or any other country. Schedule
D, the most important branch of the income tax and the most difficult
to assess, included profits arising from trade, from professional or
other employment, and from foreign property, the assessment in most
cases being made on an average of the receipts for three years.
Schedule E covered the salaries and pensions of persons in the
employment of the state or of public bodies, and of the officials of
public companies, &c. The method of assessment and collection of the
tax is uniformly the same. Under schedules A, B and D it is in the
hands of local authorities known as the General or District
Commissioners of Taxes. They are appointed by the Land Tax
Commissioners out of their own body, and, as regards assessment, are
not in any way controlled by the executive government. They appoint a
clerk, who is their principal officer and legal adviser, assessors for
each parish and collectors. There is an appeal from their decisions to
the High Court of Justice on points of law, but not on questions of
fact. Assessments under schedules A and B are usually made every five
years, and under schedule D every year. The interests of the revenue
are looked after by officers of the Board of Inland Revenue, styled
surveyors of taxes, who are stationed in different parts of the
country. They are in constant communication with the Board, and with
the public on all matters relating to the assessment and collection of
the tax; they attend the meetings of the local commissioners, examine
the assessments and the taxpayers' returns, and watch the progress of
the collection. There are also certain officers, known as special
commissioners, who are appointed by the crown, and receive fixed
salaries from public funds. For the purpose of schedule D, any
taxpayer may elect to be assessed by them instead of by the local
commissioners; and those who object to their affairs being disclosed
to persons in their own neighbourhood may thus have their assessments
made without any risk of publicity. The special commissioners also
assess the profits of railway companies under schedule D, and profits
arising from foreign or colonial sources under schedules C and D. The
greater part of the incomes under schedule E is assessed by the
commissioners for public offices, appointed by the several departments
of the government.

Previously to 1909 the rate of income tax has been as high as 16d. (in 1855-1857), and as low as 2d. (in 1874-1876). Each penny of the tax was estimated to produce in 1906-1907 a revenue of £2,666,867.[1]

It had long been felt that there were certain inequalities in the income tax which could be adjusted without any considerable difficulty, and from time to time committees have met and reported upon the subject. Select committees reported in 1851-1852 and in 1861, and a Departmental Committee in 1905. In 1906 a select committee was appointed to inquire into and report upon the practicability of graduating the income tax, and of differentiating, for the purpose of the tax, between permanent and precarious incomes. The summary of the conclusions contained in their _Report_ (365 of 1906) was:--

1. Graduation of the income tax by an extension of the existing system
of abatements is practicable. But it could not be applied to all
incomes from the highest to the lowest, with satisfactory results. The
limits of prudent extension would be reached when a large increase in
the rate of tax to be collected at the source was necessitated, and
the total amount which was collected in excess of what was ultimately
retained became so large as to cause serious inconvenience to trade
and commerce and to individual taxpayers. Those limits would not be
exceeded by raising the amount of income on which an abatement would
be allowed to £1000 or even more.

2. Graduation by a super-tax is practicable. If it be desired to levy
a much higher rate of tax upon large incomes (say of £5000 and
upwards) than has hitherto been charged, a super-tax based on personal
declaration would be a practicable method.

3. Abandonment of the system of "collection at the source" and
adoption of the principle of direct personal assessment of the whole
of each person's income would be inexpedient.

4. Differentiation between earned and unearned incomes is practicable,
especially if it be limited to earned incomes not exceeding £3000 a
year, and effect be given to it by charging a lower rate of tax upon
them.

5. A compulsory personal declaration from each individual of total net
income in respect of which tax is payable is expedient, and would do
much to prevent the evasion and avoidance of income tax which at
present prevail.