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Land Tax (England) - Wikipedia

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23 Cha. 2. c. 3)</span> </div> </a> <ul id="toc-Subsidy_Act_1670/71_(22_&amp;_23_Cha._2._c._3)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Land_Tax_Act_1688_(1_Will._&amp;_Mar._c._20)" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Land_Tax_Act_1688_(1_Will._&amp;_Mar._c._20)"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Land Tax Act 1688 (1 Will. &amp; Mar. c. 20)</span> </div> </a> <ul id="toc-Land_Tax_Act_1688_(1_Will._&amp;_Mar._c._20)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Land_Tax_Act_1692_(4_Will._&amp;_Mar_c._1)" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Land_Tax_Act_1692_(4_Will._&amp;_Mar_c._1)"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Land Tax Act 1692 (4 Will. &amp; Mar c. 1)</span> </div> </a> <ul id="toc-Land_Tax_Act_1692_(4_Will._&amp;_Mar_c._1)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Land_Tax_Act_1697_(8_&amp;_9_Will._3._c._6)" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Land_Tax_Act_1697_(8_&amp;_9_Will._3._c._6)"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Land Tax Act 1697 (8 &amp; 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srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/225px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg/300px-Coat_of_arms_of_the_United_Kingdom_%282022%2C_lesser_arms%29.svg.png 2x" data-file-width="1552" data-file-height="1366" /></a></span></td></tr><tr><th class="sidebar-heading"> UK Government Departments</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/HM_Treasury" title="HM Treasury">HM Treasury</a></li> <li><a href="/wiki/HM_Revenue_and_Customs" title="HM Revenue and Customs">HM Revenue and Customs</a></li></ul></td> </tr><tr><th class="sidebar-heading"> UK Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Value-added_tax_in_the_United_Kingdom" title="Value-added tax in the United Kingdom">VAT</a></li> <li><a href="/wiki/Taxation_in_the_United_Kingdom#Income_tax" title="Taxation in the United Kingdom">Income tax</a> <ul><li><a href="/wiki/Pay-as-you-earn_tax" title="Pay-as-you-earn tax">PAYE</a></li></ul></li> <li><a href="/wiki/National_Insurance" title="National Insurance">National Insurance</a></li> <li><a href="/wiki/Health_and_Social_Care_Levy" title="Health and Social Care Levy">Health and Social Care Levy</a> (<i>proposal abolished</i>)</li> <li><a href="/wiki/United_Kingdom_corporation_tax" title="United Kingdom corporation tax">Corporation tax</a></li> <li><a href="/wiki/Capital_gains_tax_in_the_United_Kingdom" title="Capital gains tax in the United Kingdom">Capital gains tax</a></li> <li><a href="/wiki/Motoring_taxation_in_the_United_Kingdom" title="Motoring taxation in the United Kingdom">Motoring taxes</a></li> <li><a href="/wiki/Inheritance_Tax_(United_Kingdom)" class="mw-redirect" title="Inheritance Tax (United Kingdom)">Inheritance tax</a></li> <li><a href="/wiki/Stamp_duty_in_the_United_Kingdom" title="Stamp duty in the United Kingdom">Stamp Duty</a></li> <li><a href="/wiki/Stamp_Duty_Reserve_Tax" class="mw-redirect" title="Stamp Duty Reserve Tax">Stamp Duty Reserve Tax</a></li> <li><a href="/wiki/Stamp_Duty_Land_Tax" class="mw-redirect" title="Stamp Duty Land Tax">Stamp Duty Land Tax</a></li> <li><a href="/wiki/Annual_Tax_on_Enveloped_Dwellings" title="Annual Tax on Enveloped Dwellings">Annual Tax on Enveloped Dwellings</a></li> <li><a href="/wiki/Insurance_Premium_Tax_(United_Kingdom)" title="Insurance Premium Tax (United Kingdom)">Insurance Premium Tax</a></li> <li><a href="/wiki/Air_Passenger_Duty" title="Air Passenger Duty">Air Passenger Duty</a></li> <li><a href="/wiki/Petroleum_Revenue_Tax" title="Petroleum Revenue Tax">Petroleum Revenue Tax</a></li> <li><a href="/wiki/Aggregates_Levy" title="Aggregates Levy">Aggregates Levy</a></li> <li><a href="/wiki/Excise#United_Kingdom" title="Excise">Various alcohol- and gambling-related duties</a></li> <li><a href="/wiki/Bingo_Duty" title="Bingo Duty">Bingo Duty</a></li> <li><a href="/wiki/Climate_Change_Levy" title="Climate Change Levy">Climate Change Levy</a></li> <li><a href="/wiki/Landfill_tax" title="Landfill tax">Landfill tax</a></li> <li><a href="/wiki/Machine_Games_Duty" title="Machine Games Duty">Machine Games Duty</a></li> <li><a href="/wiki/Tobacco_Duty" title="Tobacco Duty">Tobacco Duty</a></li> <li><a href="/wiki/Vehicle_Excise_Duty" title="Vehicle Excise Duty">Vehicle Excise Duty</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Scottish Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Revenue_Scotland" title="Revenue Scotland">Revenue Scotland</a></li> <li><a href="/wiki/Scottish_income_tax" class="mw-redirect" title="Scottish income tax">Scottish income tax</a></li> <li><a href="/wiki/Land_and_Buildings_Transaction_Tax" title="Land and Buildings Transaction Tax">Land and Buildings Transaction Tax</a></li> <li><a href="/wiki/Scottish_Landfill_Tax" title="Scottish Landfill Tax">Scottish Landfill Tax</a></li> <li><a href="/wiki/Air_Departure_Tax" title="Air Departure Tax">Air Departure Tax</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Welsh Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Taxation_in_Wales" title="Taxation in Wales">Taxation in Wales</a></li> <li><a href="/wiki/Welsh_Revenue_Authority" title="Welsh Revenue Authority">Welsh Revenue Authority</a></li> <li><a href="/wiki/Welsh_Rates_of_Income_Tax" title="Welsh Rates of Income Tax">Welsh Rates of Income Tax</a></li> <li><a href="/wiki/Land_Transaction_Tax" title="Land Transaction Tax">Land Transaction Tax</a></li> <li><a href="/wiki/Landfill_Disposals_Tax" title="Landfill Disposals Tax">Landfill Disposals Tax</a></li></ul></td> </tr><tr><th class="sidebar-heading"> Local Government</th></tr><tr><td class="sidebar-content"> <ul><li><a href="/wiki/Council_Tax" title="Council Tax">Council Tax</a></li> <li><a href="/wiki/Domestic_rates_in_Northern_Ireland" title="Domestic rates in Northern Ireland">Domestic rates in Northern Ireland</a></li> <li><a href="/wiki/Business_rates_in_England" title="Business rates in England">Business rates in England</a></li> <li><a href="/wiki/Business_rates_in_Wales" title="Business rates in Wales">Business rates in Wales</a></li> <li><a href="/wiki/Business_rates_in_Scotland" title="Business rates in Scotland">Business rates in Scotland</a></li> <li><a href="/wiki/Business_rates_in_Northern_Ireland" title="Business rates in Northern Ireland">Business rates in Northern Ireland</a></li></ul></td> </tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374"><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:UK_taxation" title="Template:UK taxation"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:UK_taxation" title="Template talk:UK taxation"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:UK_taxation" title="Special:EditPage/Template:UK taxation"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <p>The <b>Land Tax</b> was a <a href="/wiki/Land_value_tax" title="Land value tax">land value tax</a> levied in England from 1692 to 1963, though such taxes predate the best-known 1692 Act.<sup id="cite_ref-Beckett_1-0" class="reference"><a href="#cite_note-Beckett-1"><span class="cite-bracket">&#91;</span>1<span class="cite-bracket">&#93;</span></a></sup> It was abolished by the <a href="/wiki/Finance_Act_1963" class="mw-redirect" title="Finance Act 1963">Finance Act 1963</a>. Taxes on land date back to the <a href="/wiki/Norman_Conquest" title="Norman Conquest">Norman Conquest</a> and beyond, and the Land Tax introduced in 1692 was a natural successor to taxation acts in 1671 and 1689, but the 1692 act "has been regarded as a turning point in the history of English revenue collection. It was from this Act that contemporaries and historians alike date what has come to be known as the eighteenth-century Land Tax".<sup id="cite_ref-Beckett_1-1" class="reference"><a href="#cite_note-Beckett-1"><span class="cite-bracket">&#91;</span>1<span class="cite-bracket">&#93;</span></a></sup> The land tax elements of the 1671, 1689 and 1692 Acts were limited to one year but the 1798 Act made the tax perpetual (until it was abolished in 1963).<sup id="cite_ref-FA1963_2-0" class="reference"><a href="#cite_note-FA1963-2"><span class="cite-bracket">&#91;</span>2<span class="cite-bracket">&#93;</span></a></sup> </p><p>A Land Tax had also applied in Scotland from 1667.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">&#91;</span>3<span class="cite-bracket">&#93;</span></a></sup><sup id="cite_ref-Pearsall_4-0" class="reference"><a href="#cite_note-Pearsall-4"><span class="cite-bracket">&#91;</span>4<span class="cite-bracket">&#93;</span></a></sup> After the <a href="/wiki/Acts_of_Union_1707" title="Acts of Union 1707">Acts of Union 1707</a>, the Scottish charge was included in subsequent Acts of the <a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a>. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Subsidy_Act_1670/71_(22_&amp;_23_Cha._2._c._3)"><span id="Subsidy_Act_1670.2F71_.2822_.26_23_Cha._2._c._3.29"></span>Subsidy Act 1670/71 (22 &amp; 23 Cha. 2. c. 3)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=1" title="Edit section: Subsidy Act 1670/71 (22 &amp; 23 Cha. 2. c. 3)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><span class="anchor" id="Subsidy_Act_1670"></span><span class="anchor" id="Subsidy_Act_1671"></span> </p> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><style data-mw-deduplicate="TemplateStyles:r1257001546">.mw-parser-output .infobox-subbox{padding:0;border:none;margin:-3px;width:auto;min-width:100%;font-size:100%;clear:none;float:none;background-color:transparent}.mw-parser-output .infobox-3cols-child{margin:auto}.mw-parser-output .infobox .navbar{font-size:100%}@media screen{html.skin-theme-clientpref-night .mw-parser-output .infobox-full-data:not(.notheme)>div:not(.notheme)[style]{background:#1f1f23!important;color:#f8f9fa}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .infobox-full-data:not(.notheme) div:not(.notheme){background:#1f1f23!important;color:#f8f9fa}}@media(min-width:640px){body.skin--responsive .mw-parser-output .infobox-table{display:table!important}body.skin--responsive .mw-parser-output .infobox-table>caption{display:table-caption!important}body.skin--responsive .mw-parser-output .infobox-table>tbody{display:table-row-group}body.skin--responsive .mw-parser-output .infobox-table tr{display:table-row!important}body.skin--responsive .mw-parser-output .infobox-table th,body.skin--responsive .mw-parser-output .infobox-table td{padding-left:inherit;padding-right:inherit}}</style><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Subsidy Act 1670</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Coat_of_Arms_of_England_%281660-1689%29.svg/140px-Coat_of_Arms_of_England_%281660-1689%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Coat_of_Arms_of_England_%281660-1689%29.svg/210px-Coat_of_Arms_of_England_%281660-1689%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Coat_of_Arms_of_England_%281660-1689%29.svg/280px-Coat_of_Arms_of_England_%281660-1689%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting a Subsidy to his Majestie for Supply of his Extraordinary Occasions.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/22_%26_23_Cha._2" class="mw-redirect" title="22 &amp; 23 Cha. 2">22 &amp; 23 Cha. 2</a>. c. 3</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">6 March 1671</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">28 July 1863</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1863" title="Statute Law Revision Act 1863">Statute Law Revision Act 1863</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol5/pp693-703">Text of statute as originally enacted</a></th></tr></tbody></table> <p>"An Act for granting a Subsidy to his Majestie for Supply of his Extraordinary Occasions" was enacted in the reign of <a href="/wiki/Charles_II_of_England" title="Charles II of England">Charles II</a>.<sup id="cite_ref-1671_Act_5-0" class="reference"><a href="#cite_note-1671_Act-5"><span class="cite-bracket">&#91;</span>5<span class="cite-bracket">&#93;</span></a></sup> This act was described by Cecil Chandaman as "the product of the hardest and most constructive thinking by the Commons on the subject of direct taxation during the Restoration period".<sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">&#91;</span>6<span class="cite-bracket">&#93;</span></a></sup> Beckett calls it "an attempt to resurrect and renovate the basic principle of the old subsidy which national wealth would be assessed at a pound rate", and thus the precursor of the 1689 and 1692 acts.<sup id="cite_ref-Beckett_1-2" class="reference"><a href="#cite_note-Beckett-1"><span class="cite-bracket">&#91;</span>1<span class="cite-bracket">&#93;</span></a></sup><sup class="reference nowrap"><span title="Page / location: 292">&#58;&#8202;292&#8202;</span></sup> Among the many revenue-raising elements, section IX specifies that "Lands, Mines, &amp;c. to pay 12d. in the Pound of the yearly Value for one Year".<sup id="cite_ref-1671_Act_5-1" class="reference"><a href="#cite_note-1671_Act-5"><span class="cite-bracket">&#91;</span>5<span class="cite-bracket">&#93;</span></a></sup><sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">&#91;</span>a<span class="cite-bracket">&#93;</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Land_Tax_Act_1688_(1_Will._&amp;_Mar._c._20)"><span id="Land_Tax_Act_1688_.281_Will._.26_Mar._c._20.29"></span>Land Tax Act 1688 (1 Will. &amp; Mar. c. 20)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=2" title="Edit section: Land Tax Act 1688 (1 Will. &amp; Mar. c. 20)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><span class="anchor" id="Taxation_Act_1688"></span><span class="anchor" id="Land_Tax_Act_1688"></span><span class="anchor" id="Taxation_Act_1689"></span><span class="anchor" id="Land_Tax_Act_1689"></span> </p> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Act 1688</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Coat_of_Arms_of_England_%281660-1689%29.svg/140px-Coat_of_Arms_of_England_%281660-1689%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Coat_of_Arms_of_England_%281660-1689%29.svg/210px-Coat_of_Arms_of_England_%281660-1689%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Coat_of_Arms_of_England_%281660-1689%29.svg/280px-Coat_of_Arms_of_England_%281660-1689%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for a Grant to Their Majestyes of an Ayde of Twelve pence in the Pound for One Yeare for the necessary Defence of Their Realmes.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/1_Will._%26_Mar." class="mw-redirect" title="1 Will. &amp; Mar.">1 Will. &amp; Mar.</a> c. 20<br /><style data-mw-deduplicate="TemplateStyles:r1126788409">.mw-parser-output .plainlist ol,.mw-parser-output .plainlist ul{line-height:inherit;list-style:none;margin:0;padding:0}.mw-parser-output .plainlist ol li,.mw-parser-output .plainlist ul li{margin-bottom:0}</style><div class="plainlist"><ul style="margin-left:1em;text-indent:-1em;"><li>(Ruffhead: <span class="nowrap">1 Will. &amp; Mar. Sess. 1. c. 20</span>)</li></ul></div></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">22 June 1689</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">15 July 1867</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol6/pp77-85">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax (Commissioners) Act 1688</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Coat_of_Arms_of_England_%281660-1689%29.svg/140px-Coat_of_Arms_of_England_%281660-1689%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Coat_of_Arms_of_England_%281660-1689%29.svg/210px-Coat_of_Arms_of_England_%281660-1689%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/b/bf/Coat_of_Arms_of_England_%281660-1689%29.svg/280px-Coat_of_Arms_of_England_%281660-1689%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Additionall Act for the Appointing Commissioners for the Executing an Act of this present Parliament Entituled An Act for a Grant to their Majestyes of an Ayde of Twelve Pence in the Pound for One Yeare for the necessary Defence of their Realmes.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/1_Will._%26_Mar." class="mw-redirect" title="1 Will. &amp; Mar.">1 Will. &amp; Mar.</a> c. 31<br /><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1126788409"><div class="plainlist"><ul style="margin-left:1em;text-indent:-1em;"><li>(Ruffhead: <span class="nowrap">1 Will. &amp; Mar. Sess. 1. c. 31</span>)</li></ul></div></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">20 August 1689</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">15 July 1867</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol6/p95a">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Act 1691</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_Arms_of_England_%281689-1694%29.svg/140px-Coat_of_Arms_of_England_%281689-1694%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_Arms_of_England_%281689-1694%29.svg/210px-Coat_of_Arms_of_England_%281689-1694%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_Arms_of_England_%281689-1694%29.svg/280px-Coat_of_Arms_of_England_%281689-1694%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for Granting an Aid to Their Majesties of the Summe of Sixteene hundred fifty one thousand seven hundred and two pounds eighteen shillings towards the Carrying on a Vigorous Warre against France.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/3_Will._%26_Mar." class="mw-redirect" title="3 Will. &amp; Mar.">3 Will. &amp; Mar.</a> c. 5</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">31 December 1691</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">15 July 1867</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr></tbody></table> <style data-mw-deduplicate="TemplateStyles:r1236090951">.mw-parser-output .hatnote{font-style:italic}.mw-parser-output div.hatnote{padding-left:1.6em;margin-bottom:0.5em}.mw-parser-output .hatnote i{font-style:normal}.mw-parser-output .hatnote+link+.hatnote{margin-top:-0.5em}@media print{body.ns-0 .mw-parser-output .hatnote{display:none!important}}</style><div role="note" class="hatnote navigation-not-searchable">Because of <a href="/wiki/Acts_of_Parliament_(Commencement)_Act_1793" title="Acts of Parliament (Commencement) Act 1793">the convention at the time</a> to give an Act the date at which the session of Parliament began, the Land Tax Act 1688 is so-called<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">&#91;</span>7<span class="cite-bracket">&#93;</span></a></sup> even though it was actually made law in 1689.</div> <style data-mw-deduplicate="TemplateStyles:r1244412712">.mw-parser-output .templatequote{overflow:hidden;margin:1em 0;padding:0 32px}.mw-parser-output .templatequotecite{line-height:1.5em;text-align:left;margin-top:0}@media(min-width:500px){.mw-parser-output .templatequotecite{padding-left:1.6em}}</style><blockquote class="templatequote"><p>CAP XX An act for a grant to their Majesties of an aid of twelve pence in the pound for one year for the necessary of defence of their realms.<br /> </p><p>... shall pay unto their Majesties the sum of twelve pence for twenty shillings by the year which the said manors messuages lands tenements hereditaments and other the premisses now worth to be leased if the same were truly and <i>bona fide</i> or leased at a rack rent and according to the full true value thereof without any respect had to the present rents reserved for the same if such rents have been reserved upon such leases or estates made for which any fine or income hath been paid or secured and without any respect had to any former rates or taxes thereupon imposed: </p> <div class="templatequotecite">—&#8202;<cite>1 Will. &amp; Mary c 20, 1689.<sup id="cite_ref-Statutes_9_9-0" class="reference"><a href="#cite_note-Statutes_9-9"><span class="cite-bracket">&#91;</span>8<span class="cite-bracket">&#93;</span></a></sup><sup class="reference nowrap"><span title="Page / location: 25">&#58;&#8202;25&#8202;</span></sup></cite></div></blockquote> <p>This Act aimed to capture income from all sources: business, employment and land (the main source of wealth in the seventeenth century and for many years afterwards). In a sense, it was a general income tax, although income was not itself assessed. The state lacked the administrative machinery to measure actual income. Instead, income was calculated indirectly by reference to the deemed <a href="/wiki/Yield_(finance)" title="Yield (finance)">yield</a> from the capital value of assets, to which was applied a rate of twelve <a href="/wiki/Penny_(British_pre-decimal_coin)" title="Penny (British pre-decimal coin)">pence</a> (one <a href="/wiki/Shilling" title="Shilling">shilling</a>) in the pound (5%). However, despite this, it soon proved impracticable to collect much tax from business and employment, and the main yield of the tax came from the charges on land. Hence before long, the tax came to be called the Land Tax, and the annual Land Tax Acts used this name. The business and employment charges lingered on, and were repealed by 1877.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">&#91;<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2021)">citation needed</span></a></i>&#93;</sup> </p><p>The charge on land in 1689 depended on a valuation of all property throughout the country to find its open market rental value. That value was the income subject to the tax. Because, no doubt, of the difficulty and expense of valuation, the same values were used in subsequent years. As time passed the original valuation become increasingly unrealistic and, moreover, the relative value of property in different areas changed, especially as the Industrial Revolution got underway. Poor land in places that became major powerhouses increased hugely in value. Surprisingly, however, there was never another valuation in the entire 271-year history of Land Tax, even though it was re-enacted annually until 1798, when it was made permanent. Naturally, there were many complaints over the years about the unfair incidence of the tax, but MPs for the lightly taxed areas resisted reform.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">&#91;<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2021)">citation needed</span></a></i>&#93;</sup> </p> <div class="mw-heading mw-heading2"><h2 id="Land_Tax_Act_1692_(4_Will._&amp;_Mar_c._1)"><span id="Land_Tax_Act_1692_.284_Will._.26_Mar_c._1.29"></span>Land Tax Act 1692 (4 Will. &amp; Mar c. 1)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=3" title="Edit section: Land Tax Act 1692 (4 Will. &amp; Mar c. 1)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><span class="anchor" id="Taxation_Act_1692"></span><span class="anchor" id="Land_Tax_Act_1692"></span><span class="anchor" id="Land_Tax_Act_1693"></span> </p> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Act 1692</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_Arms_of_England_%281689-1694%29.svg/140px-Coat_of_Arms_of_England_%281689-1694%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_Arms_of_England_%281689-1694%29.svg/210px-Coat_of_Arms_of_England_%281689-1694%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_Arms_of_England_%281689-1694%29.svg/280px-Coat_of_Arms_of_England_%281689-1694%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting to their Majesties an Aid of four shillings in the pound for one year, for carrying on a vigorous war against France.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/4_Will._%26_Mar." class="mw-redirect" title="4 Will. &amp; Mar.">4 Will. &amp; Mar.</a> c. 1</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">20 January 1693</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">15 July 1867</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol6/pp323-372">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Act 1693</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_Arms_of_England_%281689-1694%29.svg/140px-Coat_of_Arms_of_England_%281689-1694%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_Arms_of_England_%281689-1694%29.svg/210px-Coat_of_Arms_of_England_%281689-1694%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/4/4d/Coat_of_Arms_of_England_%281689-1694%29.svg/280px-Coat_of_Arms_of_England_%281689-1694%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting to Their Majesties an Aid of Foure Shillings in the Pound, for One yeare, for carrying on a vigorous War against France.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/5_Will._%26_Mar." class="mw-redirect" title="5 Will. &amp; Mar.">5 Will. &amp; Mar.</a> c. 1</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">25 January 1694</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">15 July 1867</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol6/pp426-442">Text of statute as originally enacted</a></th></tr></tbody></table> <p>The 1692 Act is introduced simply as "an Act for granting to their Majesties an Aid of four shillings in the pound for one year, for carrying on a vigorous war against France",<sup id="cite_ref-Statutes_3_10-0" class="reference"><a href="#cite_note-Statutes_3-10"><span class="cite-bracket">&#91;</span>9<span class="cite-bracket">&#93;</span></a></sup> but subsequently became known as one of the Land Tax Acts.<sup id="cite_ref-Pearsall_4-1" class="reference"><a href="#cite_note-Pearsall-4"><span class="cite-bracket">&#91;</span>4<span class="cite-bracket">&#93;</span></a></sup> (Four shillings in the pound equates to 20% of imputed income based on the value of the asset.) </p><p><br /> </p> <div class="mw-heading mw-heading2"><h2 id="Land_Tax_Act_1697_(8_&amp;_9_Will._3._c._6)"><span id="Land_Tax_Act_1697_.288_.26_9_Will._3._c._6.29"></span>Land Tax Act 1697 (8 &amp; 9 Will. 3. c. 6)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=4" title="Edit section: Land Tax Act 1697 (8 &amp; 9 Will. 3. c. 6)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><span class="anchor" id="Land_Tax_Act_1697"></span><span class="anchor" id="Taxation_Act_1697"></span><span class="anchor" id="Land_Tax_Act_1696"></span><span class="anchor" id="Land_Tax_Act_1698"></span><span class="anchor" id="Land_Tax_Act_1710"></span><span class="anchor" id="Land_Tax_Act_1720"></span> </p> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Act 1696</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/140px-Coat_of_Arms_of_England_%281694-1702%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/210px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/280px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting an Aid to His Majesty as well by a Land Tax as by several Subsidies and other Duties payable for One Yeare.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/8_%26_9_Will._3" class="mw-redirect" title="8 &amp; 9 Will. 3">8 &amp; 9 Will. 3</a>. c. 6</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">15 July 1867</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol7/pp166-189">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Act 1698</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/140px-Coat_of_Arms_of_England_%281694-1702%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/210px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/0/08/Coat_of_Arms_of_England_%281694-1702%29.svg/280px-Coat_of_Arms_of_England_%281694-1702%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_England" title="Parliament of England">Parliament of England</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting to His Majesty the Summ of One Million four hundred eighty four thousand and fifteene one Shilling eleaven Pence three Farthings for disbanding the Army providing for the Navy and for other necessary Occasions.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/10_Will._3" class="mw-redirect" title="10 Will. 3">10 Will. 3</a>. c. 9<br />(Ruffhead: 10 &amp; 11 Will. 3. c. 9)</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">15 July 1867</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><a rel="nofollow" class="external text" href="https://www.british-history.ac.uk/statutes-realm/vol7/pp469-501">Text of statute as originally enacted</a></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Act 1710</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/140px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/210px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/280px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting an Aid to Her Majesty, to be raised by a Land Tax in Great Britain, for the Service of the Year One Thousand Seven Hundred and Eleven.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/9_Ann." class="mw-redirect" title="9 Ann.">9 Ann.</a> c. 1</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">23 December 1710</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">15 July 1867</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Act 1711</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/140px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/210px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/c2/Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg/280px-Coat_of_Arms_of_Great_Britain_%281707-1714%29.svg.png 2x" data-file-width="1550" data-file-height="1550" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting an Aid to Her Majesty, to be raised by a Land Tax in Great Britain, for the Service of the Year One Thousand Seven Hundred and Twelve.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/10_Ann." class="mw-redirect" title="10 Ann.">10 Ann.</a> c. 1</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">22 December 1711</td></tr><tr><th scope="row" class="infobox-label">Repealed</th><td class="infobox-data dtend">15 July 1867</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Repeal" title="Repeal">Repealed by</a></th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1867" title="Statute Law Revision Act 1867">Statute Law Revision Act 1867</a></td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;"><div style="background-color: #ffcccc;">Status: Repealed</div></th></tr></tbody></table> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Act 1720</span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/140px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/210px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/280px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for granting an Aid to His Majesty, by a Land Tax, to be raised in Great Britain, for the Service of the Year One Thousand Seven Hundred Twenty-one.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/7_Geo._1._St._1" class="mw-redirect" title="7 Geo. 1. St. 1">7 Geo. 1. St. 1</a>. c. 4</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Dates</th></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Royal_assent" title="Royal assent">Royal assent</a></th><td class="infobox-data">11 February 1721</td></tr></tbody></table> <p>The 1697 Act, "'An Act for granting an Aid to His Majesty as well by a Land Tax as by several Subsidies and other Duties payable for One Yeare",<sup id="cite_ref-89William_11-0" class="reference"><a href="#cite_note-89William-11"><span class="cite-bracket">&#91;</span>10<span class="cite-bracket">&#93;</span></a></sup> the third of the 17th century Land Tax Acts, is the first to say so explicitly in its title. Despite the Act levying a <a href="/wiki/Poll_tax" title="Poll tax">poll tax</a>, income taxes and a variety of other taxes in addition to the land tax,<sup id="cite_ref-89William_11-1" class="reference"><a href="#cite_note-89William-11"><span class="cite-bracket">&#91;</span>10<span class="cite-bracket">&#93;</span></a></sup> the tax raised just 87% of the 1693 yield.<sup id="cite_ref-Beckett_1-3" class="reference"><a href="#cite_note-Beckett-1"><span class="cite-bracket">&#91;</span>1<span class="cite-bracket">&#93;</span></a></sup><sup class="reference nowrap"><span title="Page / location: 294">&#58;&#8202;294&#8202;</span></sup> In the 1697 Act, Land Tax became a <i>quota</i> tax. That is, after several years of falling yields, the government decided to abandon the attempt to measure assets. Instead, they raised a set sum from England and Wales based on the yield from the 1692 Act.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">&#91;<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2021)">citation needed</span></a></i>&#93;</sup> That Act imposed a tax at four shillings in the pound and raised about £2 million (about £438 million today).<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">&#91;</span>b<span class="cite-bracket">&#93;</span></a></sup> The quota Acts subsequently raised one of four sums depending on the budgetary requirements of the year: £2 million, £1.5 million, £1 million or £0.5 million using nominal rates of four shillings, three shillings, two shillings and one shilling. The rates were nominal because they were not used to calculate the annual amount. By the end of the eighteenth century, four shillings had become the usual rate.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">&#91;<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2021)">citation needed</span></a></i>&#93;</sup> </p><p>The quota Acts divided the total for England and Wales between towns and counties using the 1689 valuations, which were never revised. Land Tax Acts thereafter listed each town and county by name together with the amount of quota due. The amounts due from each place only changed in proportion to the fixed sum for the whole country. For example, if the rate was four shillings a place might have to pay £10,000 out of the £2 million total. If the rate was two shillings, the total for the country became £1 million, and the place would have to pay £5,000. Unpaid local worthies were appointed by the Acts to run the tax, and they split the total for their area down to parishes and individual properties in proportion to the 1689 valuations. Usually, the commissioners carried the same valuation for each property forward from one year to the next. After the Acts of Union 1707, the annual Land Tax Act also included a fixed sum for Scotland. </p> <div class="mw-heading mw-heading2"><h2 id="Land_Tax_Perpetuation_Act_1798_(Great_Britain)"><span id="Land_Tax_Perpetuation_Act_1798_.28Great_Britain.29"></span>Land Tax Perpetuation Act 1798 (Great Britain)</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=5" title="Edit section: Land Tax Perpetuation Act 1798 (Great Britain)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><span class="anchor" id="Land_Tax_Act_1798"></span><span class="anchor" id="Land_Tax_Perpetuation_Act_1798"></span> </p> <div class="shortdescription nomobile noexcerpt noprint searchaux" style="display:none">United Kingdom legislation</div><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1257001546"><table class="infobox vevent mw-collapsible mw-collapsed"><tbody><tr><th colspan="2" class="infobox-above summary" style="font-size:100%"><span style="font-size:125%">Land Tax Perpetuation Act 1798<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">&#91;</span>11<span class="cite-bracket">&#93;</span></a></sup></span></th></tr><tr><td colspan="2" class="infobox-subheader" style="font-weight: bold;">Act of Parliament</td></tr><tr><td colspan="2" class="infobox-image"><span typeof="mw:File"><span><img alt="" src="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/140px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png" decoding="async" width="140" height="140" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/210px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/3/30/Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg/280px-Coat_of_arms_of_Great_Britain_%281714%E2%80%931801%29.svg.png 2x" data-file-width="512" data-file-height="512" /></span></span><div class="infobox-caption"><a href="/wiki/Parliament_of_Great_Britain" title="Parliament of Great Britain">Parliament of Great Britain</a></div></td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Short_and_long_titles" title="Short and long titles">Long title</a></th><td class="infobox-data description">An Act for making perpetual, subject to Redemption and Purchase in the Manner therein stated, the several Sums of Money now charged in Great Britain as a Land Tax for One Tear from the Twenty-fifth day of March One thousand seven hundred and ninety-eight.</td></tr><tr><th scope="row" class="infobox-label"><a href="/wiki/Citation_of_United_Kingdom_legislation" title="Citation of United Kingdom legislation">Citation</a></th><td class="infobox-data"><a href="/wiki/38_Geo._3" class="mw-redirect" title="38 Geo. 3">38 Geo. 3</a>. c. 60</td></tr><tr><th colspan="2" class="infobox-header" style="border-top: 1px solid #aaa;">Other legislation</th></tr><tr><th scope="row" class="infobox-label">Amended by</th><td class="infobox-data"><a href="/wiki/Statute_Law_Revision_Act_1888" title="Statute Law Revision Act 1888">Statute Law Revision Act 1888</a></td></tr></tbody></table> <p>Nor was there a new valuation in 1798 when the Land Tax Perpetuation Act (<a href="/wiki/38_Geo._3" class="mw-redirect" title="38 Geo. 3">38 Geo. 3</a>. c. 60) made the Land Tax permanent, although some MPs complained that the government was setting historic injustices in stone. Prime Minister William Pitt resisted a new valuation on the grounds that the 1692 figures had been used for over 100 years despite the annual opportunity for reevaluation when the tax was re-imposed.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">&#91;<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2021)">citation needed</span></a></i>&#93;</sup> Parliament had had plenty of chances to reform, and had been content to continue the old system; so there was no reason to change now. In the midst of war, Pitt probably had no time to undertake a new valuation.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">&#91;<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2021)">citation needed</span></a></i>&#93;</sup> </p><p>Land Tax was made permanent because Pitt devised a scheme to offer property owners the option to buy out ('redeem') future Land Tax by paying a lump sum. The government gave up its future stream of tax for an immediate capital payment. It was necessary for Land Tax to be converted from an annual tax into a permanent tax so there would be a permanent obligation that could be bought and sold. (Otherwise, property owners would be unlikely to pay a large lump sum to redeem a tax which might not be re-imposed in the future.) The scheme was a reasonable success. The annual Land Tax yield was then about £2 million (say £266 million today) and about a quarter was redeemed by the end of 1800, producing just over £9 million (say £918 million today) for the government. Over the next 50 years, only an additional £400,000 of Land Tax was redeemed, despite attempts to make the option more attractive. After 1800, the value of Land Tax to the government continued to decline, partly because of redemption and partly because of inflation. </p><p>For most of the eighteenth century, the bulk of government revenue came from customs and excise—taxes on everyday goods such as salt, candles, leather, beer, soap and starch, as well as luxury goods like wine, brandy, silks, gold and silver thread, silver plate, horses, coaches and hats.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">&#91;<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2021)">citation needed</span></a></i>&#93;</sup> In the middle of the eighteenth century, the Land Tax accounted for about 15% of the total tax revenue.<sup class="noprint Inline-Template Template-Fact" style="white-space:nowrap;">&#91;<i><a href="/wiki/Wikipedia:Citation_needed" title="Wikipedia:Citation needed"><span title="This claim needs references to reliable sources. (June 2021)">citation needed</span></a></i>&#93;</sup> </p><p><span class="anchor" id="Land_Tax_Commissioners_Act_1821"></span>Until the mid-19th century the land tax commissioners were local property owners acting without remuneration.<sup id="cite_ref-parliament_commissioners_14-0" class="reference"><a href="#cite_note-parliament_commissioners-14"><span class="cite-bracket">&#91;</span>12<span class="cite-bracket">&#93;</span></a></sup> Latterly they also had responsibility for collecting the <a href="/wiki/History_of_inheritance_taxes_in_the_United_Kingdom#Duties_before_Finance_Act_1894" title="History of inheritance taxes in the United Kingdom">Duty on Pensions, Offices, and Personal Estates</a>. Periodically an act was passed listed all the names of the commissioners to be appointed, grouped by the area within which they had authority.<sup id="cite_ref-parliament_commissioners_14-1" class="reference"><a href="#cite_note-parliament_commissioners-14"><span class="cite-bracket">&#91;</span>12<span class="cite-bracket">&#93;</span></a></sup> The longest act enrolled in the <a href="/wiki/Parliamentary_Archives" title="Parliamentary Archives">Parliamentary Archives</a> is the Land Tax Commissioners Act 1821 (<a href="/wiki/1_%26_2_Geo._4" class="mw-redirect" title="1 &amp; 2 Geo. 4">1 &amp; 2 Geo. 4</a>. c. 123) which names about 65,000 land tax commissioners; it comprises 757 <a href="/wiki/Vellum" title="Vellum">vellum</a> membranes of <a href="/wiki/Sheepskin" title="Sheepskin">sheepskin</a> measuring 348 metres (1,142&#160;ft).<sup id="cite_ref-15" class="reference"><a href="#cite_note-15"><span class="cite-bracket">&#91;</span>13<span class="cite-bracket">&#93;</span></a></sup> It has been displayed (rolled up) in exhibitions in the <a href="/wiki/Palace_of_Westminster#Royal_Gallery" title="Palace of Westminster">Westminster Royal Gallery</a> in 2004,<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">&#91;</span>14<span class="cite-bracket">&#93;</span></a></sup> and the <a href="/wiki/People%27s_History_Museum" title="People&#39;s History Museum">People's History Museum</a> in 2021.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">&#91;</span>15<span class="cite-bracket">&#93;</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=6" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Notes">Notes</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=7" title="Edit section: Notes"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist .references{font-size:100%;margin-bottom:0;list-style-type:inherit}.mw-parser-output .reflist-columns-2{column-width:30em}.mw-parser-output .reflist-columns-3{column-width:25em}.mw-parser-output .reflist-columns{margin-top:0.3em}.mw-parser-output .reflist-columns ol{margin-top:0}.mw-parser-output .reflist-columns li{page-break-inside:avoid;break-inside:avoid-column}.mw-parser-output .reflist-upper-alpha{list-style-type:upper-alpha}.mw-parser-output .reflist-upper-roman{list-style-type:upper-roman}.mw-parser-output .reflist-lower-alpha{list-style-type:lower-alpha}.mw-parser-output .reflist-lower-greek{list-style-type:lower-greek}.mw-parser-output .reflist-lower-roman{list-style-type:lower-roman}</style><div class="reflist reflist-lower-alpha"> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-7">^</a></b></span> <span class="reference-text">The phrase "yearly value" means the actual or notional annual rent that could be obtained on the open market for the asset concerned, whether actually let or not. "12d in the pound" means <style data-mw-deduplicate="TemplateStyles:r1154941027">.mw-parser-output .frac{white-space:nowrap}.mw-parser-output .frac .num,.mw-parser-output .frac .den{font-size:80%;line-height:0;vertical-align:super}.mw-parser-output .frac .den{vertical-align:sub}.mw-parser-output .sr-only{border:0;clip:rect(0,0,0,0);clip-path:polygon(0px 0px,0px 0px,0px 0px);height:1px;margin:-1px;overflow:hidden;padding:0;position:absolute;width:1px}</style><span class="frac"><span class="num">12</span>&#8260;<span class="den">240</span></span> or 5%.</span> </li> <li id="cite_note-12"><span class="mw-cite-backlink"><b><a href="#cite_ref-12">^</a></b></span> <span class="reference-text">Inflation estimates are based on retail prices or average wages rather than the UK's <a href="/wiki/Gross_Domestic_Product" class="mw-redirect" title="Gross Domestic Product">Gross Domestic Product</a>, which might be more appropriate but data are not available for this period.</span> </li> </ol></div></div> <div class="mw-heading mw-heading3"><h3 id="Citations">Citations</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=8" title="Edit section: Citations"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1239543626"><div class="reflist"> <div class="mw-references-wrap mw-references-columns"><ol class="references"> <li id="cite_note-Beckett-1"><span class="mw-cite-backlink">^ <a href="#cite_ref-Beckett_1-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Beckett_1-1"><sup><i><b>b</b></i></sup></a> <a href="#cite_ref-Beckett_1-2"><sup><i><b>c</b></i></sup></a> <a href="#cite_ref-Beckett_1-3"><sup><i><b>d</b></i></sup></a></span> <span class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px no-repeat}body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-free a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-limited a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-registration a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .id-lock-subscription a,body:not(.skin-timeless):not(.skin-minerva) .mw-parser-output .cs1-ws-icon a{background-size:contain;padding:0 1em 0 0}.mw-parser-output .cs1-code{color:inherit;background:inherit;border:none;padding:inherit}.mw-parser-output .cs1-hidden-error{display:none;color:var(--color-error,#d33)}.mw-parser-output .cs1-visible-error{color:var(--color-error,#d33)}.mw-parser-output .cs1-maint{display:none;color:#085;margin-left:0.3em}.mw-parser-output .cs1-kern-left{padding-left:0.2em}.mw-parser-output .cs1-kern-right{padding-right:0.2em}.mw-parser-output .citation .mw-selflink{font-weight:inherit}@media screen{.mw-parser-output .cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite id="CITEREFBeckett1985" class="citation journal cs1">Beckett, JV (April 1985). <a rel="nofollow" class="external text" href="https://academic.oup.com/ehr/article-abstract/C/CCCXCV/285/416491?redirectedFrom=PDF">"Land Tax or Excise: the levying of taxation in seventeenth- and eighteenth-century England"</a>. <i>The English Historical Review</i>. <b>C</b> (CCCXCV): 285–308. <a href="/wiki/Doi_(identifier)" class="mw-redirect" title="Doi (identifier)">doi</a>:<a rel="nofollow" class="external text" href="https://doi.org/10.1093%2Fehr%2FC.CCCXCV.285">10.1093/ehr/C.CCCXCV.285</a>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=article&amp;rft.jtitle=The+English+Historical+Review&amp;rft.atitle=Land+Tax+or+Excise%3A+the+levying+of+taxation+in+seventeenth-+and+eighteenth-century+England&amp;rft.volume=C&amp;rft.issue=CCCXCV&amp;rft.pages=285-308&amp;rft.date=1985-04&amp;rft_id=info%3Adoi%2F10.1093%2Fehr%2FC.CCCXCV.285&amp;rft.aulast=Beckett&amp;rft.aufirst=JV&amp;rft_id=https%3A%2F%2Facademic.oup.com%2Fehr%2Farticle-abstract%2FC%2FCCCXCV%2F285%2F416491%3FredirectedFrom%3DPDF&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> <li id="cite_note-FA1963-2"><span class="mw-cite-backlink"><b><a href="#cite_ref-FA1963_2-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation cs2"><a rel="nofollow" class="external text" href="https://legislation.gov.uk/ukpga/1963/25/section/68/">"Finance Act 1963&#58; Section 68"</a>, <i><a href="/wiki/Legislation.gov.uk" title="Legislation.gov.uk">legislation.gov.uk</a></i>, <a href="/wiki/The_National_Archives_(United_Kingdom)" title="The National Archives (United Kingdom)">The National Archives</a>, 1963 c. 25 &#32;(s. 68)<span class="reference-accessdate">, retrieved <span class="nowrap">3 June</span> 2021</span></cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=article&amp;rft.jtitle=legislation.gov.uk&amp;rft.atitle=Finance+Act+1963%26%2358%3B+Section+68&amp;rft_id=https%3A%2F%2Flegislation.gov.uk%2Fukpga%2F1963%2F25%2Fsection%2F68%2F&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><b><a href="#cite_ref-3">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20210603092104/https://www.nrscotland.gov.uk/research/guides/taxation-records">"Taxation records | Land tax rolls 1645-1831"</a>. National Records of Scotland. 31 May 2013. Archived from <a rel="nofollow" class="external text" href="https://www.nrscotland.gov.uk/research/guides/taxation-records">the original</a> on 3 June 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">9 February</span> 2020</span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=unknown&amp;rft.btitle=Taxation+records+%7C+Land+tax+rolls+1645-1831&amp;rft.pub=National+Records+of+Scotland&amp;rft.date=2013-05-31&amp;rft_id=https%3A%2F%2Fwww.nrscotland.gov.uk%2Fresearch%2Fguides%2Ftaxation-records&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> <li id="cite_note-Pearsall-4"><span class="mw-cite-backlink">^ <a href="#cite_ref-Pearsall_4-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-Pearsall_4-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPearsall2011" class="citation magazine cs1">Pearsall, Mark (December 2011). <a rel="nofollow" class="external text" href="https://nationalarchives.gov.uk/documents/the-land-tax-1692-1963.pdf">"The Land Tax 1692-1963"</a> <span class="cs1-format">(PDF)</span>. <i>Magazine of the Friends of The National Archives</i>. Vol.&#160;22, no.&#160;3. National Archives.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=article&amp;rft.jtitle=Magazine+of+the+Friends+of+The+National+Archives&amp;rft.atitle=The+Land+Tax+1692-1963&amp;rft.volume=22&amp;rft.issue=3&amp;rft.date=2011-12&amp;rft.aulast=Pearsall&amp;rft.aufirst=Mark&amp;rft_id=https%3A%2F%2Fnationalarchives.gov.uk%2Fdocuments%2Fthe-land-tax-1692-1963.pdf&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> <li id="cite_note-1671_Act-5"><span class="mw-cite-backlink">^ <a href="#cite_ref-1671_Act_5-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-1671_Act_5-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJohn_Raithby1819" class="citation book cs1">John Raithby, ed. (1819). <a rel="nofollow" class="external text" href="http://www.british-history.ac.uk/statutes-realm/vol5/pp693-703"><i>Charles II, 1670 &amp; 1671: An Act for granting a Subsidy to his Majestie for Supply of his Extraordinary Occasions</i></a>. Statutes of the Realm 1628-80. Vol.&#160;5. Great Britain Record Commission. pp.&#160;693–703<span class="reference-accessdate">. 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Clarendon Press, Oxford University Press. p.&#160;149. <a href="/wiki/ISBN_(identifier)" class="mw-redirect" title="ISBN (identifier)">ISBN</a>&#160;<a href="/wiki/Special:BookSources/9780198282686" title="Special:BookSources/9780198282686"><bdi>9780198282686</bdi></a>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=book&amp;rft.btitle=The+English+public+revenue+1660-1688&amp;rft.pages=149&amp;rft.pub=Clarendon+Press%2C+Oxford+University+Press&amp;rft.isbn=9780198282686&amp;rft.aulast=Chandaman&amp;rft.aufirst=Cecil+Douglas&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span> cited in Becket (1985), page 292</span> </li> <li id="cite_note-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-8">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFA._Grey1769" class="citation book cs1">A. Grey, ed. (1769). "1 William and Mary c 20 C. J. x. 118, 131". <i>Debates of the House of Commons from the Year 1677 to the Year 1694</i>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=bookitem&amp;rft.atitle=1+William+and+Mary+c+20+C.+J.+x.+118%2C+131&amp;rft.btitle=Debates+of+the+House+of+Commons+from+the+Year+1677+to+the+Year+1694&amp;rft.date=1769&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span> cited in Beckett (1985) page 288</span> </li> <li id="cite_note-Statutes_9-9"><span class="mw-cite-backlink"><b><a href="#cite_ref-Statutes_9_9-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPickering1764" class="citation book cs1">Pickering, Danby (1764). <a rel="nofollow" class="external text" href="https://books.google.com/books?id=tFMDAAAAQAAJ"><i>from the First Year of K. William and Q. Mary to the Eighth Year of King William III</i></a>. The Statutes at Large. Vol.&#160;9. Charles Bathurst. p.&#160;25–43.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=book&amp;rft.btitle=from+the+First+Year+of+K.+William+and+Q.+Mary+to+the+Eighth+Year+of+King+William+III&amp;rft.series=The+Statutes+at+Large&amp;rft.pages=25-43&amp;rft.pub=Charles+Bathurst&amp;rft.date=1764&amp;rft.aulast=Pickering&amp;rft.aufirst=Danby&amp;rft_id=https%3A%2F%2Fbooks.google.com%2Fbooks%3Fid%3DtFMDAAAAQAAJ&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> <li id="cite_note-Statutes_3-10"><span class="mw-cite-backlink"><b><a href="#cite_ref-Statutes_3_10-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFRuffhead1763" class="citation book cs1">Ruffhead, Owen (1763). <a rel="nofollow" class="external text" href="https://archive.org/details/statutesatlargef03grea/page/483/mode/1up"><i>from the First Year of King James the First to the Tenth Year of the reign of King William the Third</i></a>. 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Mark Basket. p.&#160;483–499.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=book&amp;rft.btitle=from+the+First+Year+of+King+James+the+First+to+the+Tenth+Year+of+the+reign+of+King+William+the+Third&amp;rft.series=The+Statutes+at+Large&amp;rft.pages=483-499&amp;rft.pub=Mark+Basket&amp;rft.date=1763&amp;rft.aulast=Ruffhead&amp;rft.aufirst=Owen&amp;rft_id=https%3A%2F%2Farchive.org%2Fdetails%2Fstatutesatlargef03grea%2Fpage%2F483%2Fmode%2F1up&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> <li id="cite_note-89William-11"><span class="mw-cite-backlink">^ <a href="#cite_ref-89William_11-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-89William_11-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFJohn_Raithby1820" class="citation book cs1 cs1-prop-long-vol">John Raithby, ed. (1820). "8&amp;9 Gul. III. c. 6.". <a rel="nofollow" class="external text" href="http://www.british-history.ac.uk/statutes-realm/vol7/pp166-189"><i>Statutes of the Realm</i></a>. Vol.&#160;7, 1695–1701. pp.&#160;166–189<span class="reference-accessdate">. Retrieved <span class="nowrap">5 June</span> 2021</span> &#8211; via British History Online.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=bookitem&amp;rft.atitle=8%269+Gul.+III.+c.+6.&amp;rft.btitle=Statutes+of+the+Realm&amp;rft.pages=166-189&amp;rft.date=1820&amp;rft_id=http%3A%2F%2Fwww.british-history.ac.uk%2Fstatutes-realm%2Fvol7%2Fpp166-189&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span> ("Gul." is <span title="Latin-language text"><i lang="la">Gulielmi</i></span> meaning William)</span> </li> <li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text">Short title assigned by <a href="/wiki/Short_Titles_Act_1896" title="Short Titles Act 1896">Short Titles Act 1896</a></span> </li> <li id="cite_note-parliament_commissioners-14"><span class="mw-cite-backlink">^ <a href="#cite_ref-parliament_commissioners_14-0"><sup><i><b>a</b></i></sup></a> <a href="#cite_ref-parliament_commissioners_14-1"><sup><i><b>b</b></i></sup></a></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.parliament.uk/about/living-heritage/transformingsociety/private-lives/taxation/case-study/introduction1/land-tax-commissioners/">"Land Tax Commissioners"</a>. <i>Living Heritage; People &amp; Parliament transforming society</i>. UK Parliament<span class="reference-accessdate">. Retrieved <span class="nowrap">13 October</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=unknown&amp;rft.jtitle=Living+Heritage%3B+People+%26+Parliament+transforming+society&amp;rft.atitle=Land+Tax+Commissioners&amp;rft_id=https%3A%2F%2Fwww.parliament.uk%2Fabout%2Fliving-heritage%2Ftransformingsociety%2Fprivate-lives%2Ftaxation%2Fcase-study%2Fintroduction1%2Fland-tax-commissioners%2F&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> <li id="cite_note-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-15">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.parliament.uk/about/living-heritage/transformingsociety/private-lives/taxation/case-study/introduction1/1821-land-tax-act/">"1821 Land Tax Act"</a>. <i>Living Heritage; People &amp; Parliament transforming society</i>. UK Parliament<span class="reference-accessdate">. Retrieved <span class="nowrap">13 October</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=unknown&amp;rft.jtitle=Living+Heritage%3B+People+%26+Parliament+transforming+society&amp;rft.atitle=1821+Land+Tax+Act&amp;rft_id=https%3A%2F%2Fwww.parliament.uk%2Fabout%2Fliving-heritage%2Ftransformingsociety%2Fprivate-lives%2Ftaxation%2Fcase-study%2Fintroduction1%2F1821-land-tax-act%2F&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> <li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFMoore-Brabazon2004" class="citation web cs1">Moore-Brabazon, Ivon (22 June 2004). <a rel="nofollow" class="external text" href="https://api.parliament.uk/historic-hansard/lords/2004/jun/22/house-of-lords-display-of-historical#column_1116">"House of Lords: Display of Historical Documents"</a>. <i>Hansard</i>. HL Deb vol 662 c1116<span class="reference-accessdate">. Retrieved <span class="nowrap">13 October</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=unknown&amp;rft.jtitle=Hansard&amp;rft.atitle=House+of+Lords%3A+Display+of+Historical+Documents&amp;rft.pages=HL+Deb+vol+662+c1116&amp;rft.date=2004-06-22&amp;rft.aulast=Moore-Brabazon&amp;rft.aufirst=Ivon&amp;rft_id=https%3A%2F%2Fapi.parliament.uk%2Fhistoric-hansard%2Flords%2F2004%2Fjun%2F22%2Fhouse-of-lords-display-of-historical%23column_1116&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> <li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://phm.org.uk/installations/a-major-loan-from-the-parliamentary-archives-the-longest-act-1821/">"A Major Loan from the Parliamentary Archives: The Longest Act, 1821"</a>. <i>People's History Museum</i><span class="reference-accessdate">. Retrieved <span class="nowrap">13 October</span> 2021</span>.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&amp;rft.genre=unknown&amp;rft.jtitle=People%27s+History+Museum&amp;rft.atitle=A+Major+Loan+from+the+Parliamentary+Archives%3A+The+Longest+Act%2C+1821&amp;rft_id=https%3A%2F%2Fphm.org.uk%2Finstallations%2Fa-major-loan-from-the-parliamentary-archives-the-longest-act-1821%2F&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span></span> </li> </ol></div></div> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=9" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/History_of_taxation_in_the_United_Kingdom" title="History of taxation in the United Kingdom">History of taxation in the United Kingdom</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Land_Tax_(England)&amp;action=edit&amp;section=10" title="Edit section: External links"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222"><cite id="CITEREFPearsall2011" class="citation podcast cs1">Pearsall, Mark (1 August 2011). <a rel="nofollow" class="external text" href="https://media.nationalarchives.gov.uk/index.php/the-land-tax-1692-1963/">"The Land Tax 1692-1963"</a> (Podcast). National Archives.</cite><span title="ctx_ver=Z39.88-2004&amp;rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&amp;rft.genre=unknown&amp;rft.btitle=The+Land+Tax+1692-1963&amp;rft.pub=National+Archives&amp;rft.date=2011-08-01&amp;rft.aulast=Pearsall&amp;rft.aufirst=Mark&amp;rft_id=https%3A%2F%2Fmedia.nationalarchives.gov.uk%2Findex.php%2Fthe-land-tax-1692-1963%2F&amp;rfr_id=info%3Asid%2Fen.wikipedia.org%3ALand+Tax+%28England%29" class="Z3988"></span> (Audio-visual presentation, 45 minutes.)</li></ul> <!-- NewPP limit report Parsed by mw‐web.codfw.main‐f69cdc8f6‐pdn6j Cached time: 20241122152007 Cache expiry: 2592000 Reduced expiry: false Complications: [vary‐revision‐sha1, show‐toc] CPU time usage: 1.340 seconds Real time usage: 1.522 seconds Preprocessor visited node count: 17262/1000000 Post‐expand include size: 157694/2097152 bytes Template argument size: 21708/2097152 bytes Highest expansion depth: 21/100 Expensive parser function count: 4/500 Unstrip recursion depth: 1/20 Unstrip post‐expand size: 83765/5000000 bytes Lua time usage: 0.797/10.000 seconds Lua memory usage: 21097800/52428800 bytes Number of Wikibase entities loaded: 0/400 --> <!-- Transclusion expansion time report (%,ms,calls,template) 100.00% 1383.839 1 -total 27.73% 383.706 2 Template:Reflist 26.51% 366.828 12 Template:Infobox_UK_legislation 17.19% 237.907 13 Template:Short_description 13.82% 191.211 12 Template:Infobox 10.25% 141.810 1 Template:Lang 9.69% 134.041 26 Template:Pagetype 9.40% 130.059 1 Template:UKtaxation 8.94% 123.716 1 Template:Sidebar 8.24% 113.960 1 Template:Cite_journal --> <!-- Saved in parser cache with key enwiki:pcache:52971134:|#|:idhash:canonical and timestamp 20241122152007 and revision id 1258725898. 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