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Senate House Library, University of London

Tract relating to income tax


IDENTITY STATEMENT

Reference code(s): GB 0096 MS 233

Held at: Senate House Library, University of London

Title: Tract relating to income tax

Date(s): 1798

Level of description: Collection (fonds)

Extent: 1 volume containing 2 leaves

Name of creator(s): Unknown

CONTEXT

Administrative/Biographical history:

Great Britain was the first country to impose a general income tax (1799) to finance the Napoleonic Wars. It was alternately repealed and reimposed until the 1880s, by which time it was generally accepted as a permanent levy.

CONTENT

Scope and content/abstract:

Manuscript volume containing an anonymous tract relating to the income tax proposed by William Pitt the younger, Prime Minister, 13 Dec 1798, entitled 'An humble attempt at removing one serious objection to Mr Pitt's new (intended) tax upon income', with particular reference to Bristol (where the manuscript is dated). The author counters the objection of many business men to disclosing their financial situation to commissioners, by suggesting that it should be optional for any person to elect to disclose his affairs to a Court composed of members not belonging to his district.

ACCESS AND USE

Language/scripts of material: English

System of arrangement:

Single item.

Conditions governing access:

Access to this collection is unrestricted for the purpose of private study and personal research within the supervised environment and restrictions of the Library's Palaeography Room. Uncatalogued material may not be seen. Please contact the University Archivist for details.

Conditions governing reproduction:

Copies may be made, subject to the condition of the original. Copying must be undertaken by the Palaeography Room staff, who will need a minimum of 24 hours to process requests.

Physical characteristics:

Manuscript folio. Bound in half-morocco.

Finding aids:

Collection level description.

Detailed catalogue

ARCHIVAL INFORMATION

Appraisal, destruction and scheduling information:

Accruals:

Archival history:

Immediate source of acquisition:

Part of the Goldsmith's Library of Economic Literature, initially collected by Herbert Somerton Foxwell and presented by the Goldsmith's Company to the University of London in 1903.

ALLIED MATERIALS

Existence and location of originals:

Existence and location of copies:

Related material:

Publication note:

DESCRIPTION NOTES

Note:

Archivist's note: Compiled by Sarah Smith as part of the RSLP AIM25 Project.

Rules or conventions: ISAD(G) 2nd edition, and NCA rules for the construction of personal, place and corporate names (1997).

Date(s) of descriptions: Jun 2000


INDEX ENTRIES
Subjects
Income tax | Taxation | Fiscal policy | Finance

Personal names
Pitt | William | 1759-1806 | Prime Minister, known as Pitt the younger

Corporate names

Places
Bristol | Avon | England | UK | Western Europe | Europe
London | England | UK | Western Europe | Europe