Auction: 26066 - Historical Documents, Autographs and Ephemera
Lot: 1153
Great Britain
Income Tax
1799-1800 The first printed Income Tax Return, comprising eight pages containing paragraphs for signing by the taxpayer as to the amount of tax he is "willing to pay". Manuscript date at Edinburgh 2 July 1799 issued to Jas. Stolhert, Esq Castle Street, but not completed.
Prior to 1799 taxes were derived from customs duties, land taxes, stamp duties and certain were levied on commodities or assets. The war with France necessitated a boost to government revenues. Income tax was intended as a war time emergency, abolished in 1802 with the Treaty of Amiens, reinstated and lasting until 1816, and reintroduced in 1842 and never again abolished. A remarkable document to have survived (19x24cm, pages uncut)
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Estimate
£120 to £150
Starting price
£100