By Donald E. Ginter
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Additional info for A Measure of Wealth: The English Land Tax in Historical Analysis
Nor is it clear from this research that quotas were altered on such a basis in other counties. Salaries were still being widely taxed in Lincolnshire as late as 1830. But it is clear that quotas at the township level were not in practice unalterable, even after 1798. At least they were not unalterable in those townships which had included a tax on salaries in their returns for that year. It is fortunate that, with the possible exception of stock-in-trade, only salaries seem to have provided a basis for such alterations in the nineteenth century.
The tax was abolished in 1963. This generalization is substantially correct, and most studies, including this one, correctly refer to the parish and township quotas as ossified. But strictly speaking this generalization is not correct. During the first decade or so of the administration of the land tax following the statute of 1698, the amounts imposed by the land tax commissioners on many townships varied sharply. Only towards the end of the reign of Queen Anne did parish and township quotas begin to conform more uniformly to those employed throughout the subsequent history of the tax and imposed by statute in 1798.
More informally ascribed ranks, such as esquire or gentleman, can also be useful, but within more circumscribed geographical areas, and their employment for linkages must be supported by a substantial knowledge of major landholdings in the region. " almost certainly pertain to a single individual, Charles Duncombe of Duncombe Park. But what if the name "Charles Duncombe" is entered without the rank? A reference to duplicates for other years would normally clarify such a problem, especially for large properties; and, in any case, the linkage is more certain when the property in question is a large one within the region of a largeholder of that name.