TAXATION

Ainsworth's 'Thesaurus' (1752) neatly defines 'The Royal Aid, or subsidy money' as 'tributum quod regi ex plebiscito in sumptus belli, &c. praestatur'. It was a one-off household tax, set by assessors and collected locally. (For further information see M. J. Braddick's 2013 paper 'Resistance to the Royal Aid and Further Supply in Chester, 1664–1672'.) The present two documents are each laid out in identical fashion, the two carrying different assessments for 'Land' and 'Goods' for the same 58 individuals.

Crisply printed, with the long s, on one side of a piece of 37.5 x 25 cm. thick laid paper. In fair condition, aged and worn, having been used to wrap up items, and with the following in manuscript on reverse: 'No. 1. | Vouchers | recd. of Mr. Gabell'. The text begins: 'Notice is hereby given, that by the Acts of 48 Geo. III. Cap. 55. and 52 Geo. III. Cap. 93.

36pp., 12mo. In worn calf-bound account book. In good internal condition, on aged paper; detached from the worn leather binding, and with the front free endpaper (bearing the title) loose. Label pasted to front cover reads: 'Accounts | G. B. R. | Charlton | Woolwich | Leicestershire | 1797 to 1804'. The volume is the work of Wilson (who acquired the estates in 1798 on the death of his father) or of his land agent. Paginated by the writer to 64, and with the accounts for 'Land Tax paid and allowed' on pp.1-7, for 'Cash paid & allowed for' on pp.11-23, and 'Cash paid & allowed for.

On one side of a 22 x 33 cm piece of vellum. In fair condition, lightly aged and worn, with some pin-holes to margin. Stamp in black ink at head of the 'REV. CAS DU ROY [...] GEN. DE PARIS'. Signed at end: 'Collationné aux originaux par moi Ecer. Coner. Secretaire du Roy maison Couronne de france et de Ses finances/. | Sainson'. Each transcript is eight lines long, the first having been signed by 'Orry' and the second by 'Carreler' (both signatures also transcriptions). The recorded payments were made by Dorel in connection with his office as 'Coner.

1p., 4to. On recto of first leaf of a bifolium, with autograph copy of Cockburn's reply on recto of second leaf. Addressed, with broken seal in red wax, on reverse of second leaf, to 'J. Cockburn <?> Esqr'. In fair condition, on lightly aged and worn paper. He has had 'a very pressing letter from the Exchequer concerning the appointment of Commissioners for the sale of the Land Tax', and not having heard from him, hope that he will accept the post, 'which I really wish you to do as you have been accustomed to that kind of Business & I know you can be of infinite service on this occasion.

viii + 69 + [3]pp., 8vo. In original grey wraps, uncut. A good copy, lightly aged and foxed. Accompanied by a slip carrying an entry for this item from a printed catalogue, including: 'Not in Goldsmiths; Kress C.930 recording the German edition only.' No copy on COPAC, WorldCat or Bibliotheque Nationale.

169pp., 12mo. Covering the whole of a ruled notebook in black waxed cloth binding. In fair condition, aged and worn, in like binding with some damage to spine. Ownership signature of 'A. C. Collyer' on front free endpaper, with the word 'Notes' written under it, and beneath that a seal (hand holding a sword) in red wax. The notebook has been compiled by at least three different parties (with a couple of notes in shorthand), and is certainly the work of instructors rather than students, possibly Scottish.

32pp., 8vo. In grey printed wraps. In fair condition, on lightly-aged paper, in worn and aged wraps with front cover crossed through in red ink and hole to back cover. Shelfmarks, stamp and labels of the Board of Education Reference Library, London. Scarce: no copies on COPAC or OCLC WorldCat.

Neatly written out in a contemporary hand on the verso of a foolscap 8vo leaf of laid paper, with 'T TAYLOR' watermark, torn from the letter book of a financial institution. In very good condition, lightly-aged. The names of the four signatories to the original document are given at the foot. The recto of the leaf carries the transcription, in the same hand, of a letter by 'W: Stiles | Secry', with a list of twelve 'Writs dated 6th: Decr: 1787'.

4pp., foolscap 8vo. Bifolium. The document consists of a long printed text, with blank sections completed in manuscript. It is docketted 'M.5 | Copy for Mr. Falconer | to appear 19/26 June 1810.' In good condition, on lightly aged and worn paper. Signed 'Alex Davidson' and dated 28 May 1810, before the witnesses 'John Anderson and John Robertson both Indwellers in Glasgow'. The document begins: 'GEORGE, &c.

2pp., foolscap 8vo. In fair condition, on faded blue paper, with slight chipping and repair with archival tape.

27pp., 8vo. Unbound stitched pamphlet. Internally fair, on lightly-aged paper, in stained and worn covers. Inscribed at head of title: 'From the Author | 11 March 1873'. At head of first page: 'The publication of this letter has been delayed, owing to a strike among the Edinburgh printers.' Dated in type at commencement of text, 'Paxton House, Berwick, | Dec. 20, 1872.' Scarce: the only two copies on COPAC at the British Library and National Library of Scotland.

12mo bifolium (leaf dimensions 22 x 14 cm): 4 pp. Text clear and complete, on lightly-aged and grubby paper with wear to extremities. The first pages includes a section beginning 'Land in Liverpool has been sold at £226 the square yard; £1,093,840 an Acre! | PAY YOUR RENTS! and YOUR RATES!! | You must Pay them or be Put Out!!! | But when you pay, think what you are paying for: [...] The Liverpool Stock Exchange had to pay Three Shillings and Sixpence for every square inch of the land facing Exchange Street and corner of Dale Street. There are over 6 1/4 million square inches in an acre!

All four items clear and complete, on aged paper with wear to the extremities of item one. Item One: 'Leaflet No. 1. English League for the Taxation of Land Values. Statement of Principles.' 12mo, 4 pp, on unbound bifolium. Headings include 'Objects of the League', 'Meaning of Land Values', 'The Taxation of Land Values would be just', 'The Taxation of Land Values would promote general prosperity and remove social evils'. Item Two: '[...] No. 3. The Taxation of Land Values: What it would do. 12mo leaflet, 2 pp.

Economist (c.1844-1923), Principal of Birkbeck College, 1896-1918. One page, octavo. Very good. Docketed and bearing R.S.A. stamp. Asks for Professor Campbell Swinton's address 'in any form'. 'If it is published in the Journal that wd. be very convenient.' Signed 'G. Armitage-Smith'.