A Measure of Wealth: The English Land Tax in Historical Analysis PDF
Preview A Measure of Wealth: The English Land Tax in Historical Analysis
A Measure of Wealth This page intentionally left blank A Measure of Wealth The English Land Tax in Historical Analysis DONALD E. GINTER McGill-Queen's University Press Montreal & Kingston • London • Buffalo McGill-Queen's University Press 1992 ISBN 0-7735-0729-9 Legal deposit first quarter 1992 Bibliotheque nationale du Quebec Printed in Canada on acid-free paper This book has been published with the help of a grant from the Social Science Federation of Canada, using funds provided by the Social Sciences and Humanities Research Council of Canada. Canadian Cataloguing in Publication Data Ginter, Donald E. A measure of wealth: the English Land Tax in historical analysis Includes bibliographical references and index. ISBN 0-7735-0729-9 1. Real property tax - England - History - Sources. I. Title HJ2614.5.G46 1992 336.22'0942 C91-090325-5 Published simultaneously in the United Kingdom by The Hambledon Press For Jessica and Adam This page intentionally left blank Contents List of Tables ix List of Maps xv List of Appendices xix Abbreviations xxiv Preface xxv Illustrations xxvii PART ONE INTRODUCTION 1 The Role of the Land Tax in Historical Analysis 3 PART TWO INTERPRETING THE STRUCTURE OF THE LAND TAX DUPLICATES 2 Minor Problems 13 3 Major Problems 30 4 Roman Catholic Double Assessment 52 5 Converting Tax Values to Acres 76 PART THREE THE VALUATIONAL BASIS OF THE LAND TAX WITHIN TOWNSHIPS 6 The Mechanisms and Terminology of Rating 107 7 The Incidence and Level of Revaluation 115 viii Contents 8 The Impact of Redemption 123 9 The Equitability of Assessments within Townships 133 10 The Explanation of Inequalities 139 PART FOUR THE REGIONAL AND NATIONAL DISTRIBUTION OF THE LAND TAX BURDEN 11 The National Distribution of the Land Tax Burden: The Traditional Evidence 155 12 Valuational Rent and Local Poundage Rates in the North Riding of Yorkshire c. 1830 160 13 A Method for Estimating Inequalities in the Regional and National Distribution of the Land Tax: Finding a Maximum Valuation Series 171 14 Testing the Maximum Series for Com- parability: Spatial Distribution Patterns in the North, East, and West Ridings of Yorkshire 201 15 The National Distribution of the Land Tax Burden: New Estimates for 1815 248 PART FIVE CONCLUSIONS 16 A New Look at the Historiography of Land Tax Studies 265 PART SIX MAPS 293 PART SEVEN APPENDICES 335 Notes 653 Bibliography 693 Index 705 List of Tables 2.1 Tithe (excluding glebe) as a percentage of total reported value, all townships separately reporting tithe, Hallikeld wapentake, North Riding, 1824 20 2.2 (1) The total amount of tax for salaries and (2) the total tax recorded at the bottom of the duplicate; all North Riding townships taxing for salaries; 1790-1830 24 3.1 Ratios of total valuation to total tax applied to tax entries reported at £1 rental value, all townships, Hallikeld wapentake, North Riding, 1824 42 4.1 Land tax burdens in townships containing larger Roman Catholic estates, East Riding 56 4.2 The impact of double assessment on landholding, valuation, and tax burden in Welwick township, South Holderness, East Riding, 1790-99 60 4.3 Tax quota burdens (acres/£) on Roman Catholic townships relieved of double assessment in the 1790s, North Riding 72 4.4 Tax quota burdens (acres/£) on Roman Catholic townships apparently not
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