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This work, first published in 1913, deals with the causes which led to the imposition of the various taxes which were levied down to and including the first income tax act (1799). Indeed, for an understanding of the system of taxation of the nineteenth century a knowledge of that which preceded it is necessary. The author begins by an explanation of the Tudor and Stuart finances before the time of the civil war at which point the break-down of the former system, as well as the need for a much larger revenue, resulted in important changes in the method of taxation.
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INDEX
Note.āFor taxes on particular commodities or objects of expenditure, see under Assessed Taxes, Customs, Excise, Stamp Duties, Necessaries, Luxuries.
Administrative questions. See Collection.
Aids, General, of William III. See Direct Taxes.
Assessed Taxes, 97, 133, 156ā8, 169.
Assessments. See Direct Taxes.
Auckland, Lord. See William Eden.
Barnard, Sir John, 113.
Batesā case, 11, 13.
Bathurst, Lord, 106, 110.
Beer, 145. See Excise.
Benefit theory of taxation, 63ā4.
Benevolences, 8, n. 1.
Bentham, 182.
Blackstone, Wm., 181.
Bonnet, F., 57 seq.
Book of Rates. See Customs.
Brisco, on Walpole, 99, 101, 104.
Burke, 183.
Capital. See Direct Taxes.
Carteret, Lord, 104, 140.
Cary, John, 34, 72, 79, 88.
Church, The, teaching on class relations, 84 seq., 189 seq.
Clarke Papers, 92.
Class relations. See Poor, Landed
Class, Political Philosophy. Classical political economy, relation to commercial ideas on wages and poor, 121
connection with freeholder political theory, 186 seq.
Collection and administration, classification of problems, 5
Customs, 29, 31, 131, 145, 159, 161
Direct Taxes, 41ā3, 45ā6, 124, 125, 127, 146
Excise, 58, 61, 62, 145, 147.
Commercial ideas and interests: influence in 18th century, 108, 109, 111 seq., 124, 126, 132, 153, 159ā60, 173 seq., 178, 187
relation to classical political economy, 121.
Commercial Treaty with France, 1786, 136.
Compassionate ideas. See Poor, Excise, Necessaries.
Com...
Table of contents
- Cover
- Half Title
- Title Page
- Copyright Page
- PREFACE
- I. INTRODUCTION
- II. THE INHERITANCE OF THE LONG PARLIAMENT
- III. 1640ā1713āCUSTOMS AND DIRECT TAXES
- IV. 1640ā1713āEXCISE
- V. POLITICAL PHILOSOPHY AND THE TAXATION OF THE POOR
- VI. THE EIGHTEENTH CENTURYāWALPOLE
- VII. WALPOLE TO ADAM SMITHāOPINION
- VIII. 1776ā1799
- IX. SOCIAL THEORY IN THE EIGHTEENTH CENTURY
- INDEX