This is a page from the Hairpowder Tax of 1797 relating to Stannington Parish. Those recorded would have had this taxation paid for them by their employer. Entry 159 relates to Ann Crozier who is recorded as a lodger.
Fear of invasion by the French led to increases in taxation to pay for the army and navy. The Hairpowder Tax was introduced in 1795 and was levied upon the employers of those people in their service who were required to wear hairpowder. These lists are commonly found amongst Quarter Sessions records.
The Quarter Sessions were the quarterly meetings of Justices of the Peace who met to hear some criminal cases and to deal with some local administrative issues.