Duty upon OFFICES and PENSIONS, a branch of the king's extraordinary perpetual revenue, consisting in a payment of 1s. in the pound (over and above all other duties) out of all salaries, fees, and perquisites of offices and pensions payable by the crown. This highly popular taxation was imposed by stat. 31 Geo. II. c. 22. and is under the direction of the commissioners of the land tax.