Abstract
For centuries, a substantial, but variable, proportion of the taxation burden falling on the citizen has been paid not to the organs of central government, but either to local government or to the Church.
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Notes
See discussion in Eric J. Evans, Tithes, Maps, Apportionments and the 1836 Act (Chichester 1993).
Gordon Donaldson, Scotland, James V to James VII (Edinburgh 1971), p. 298.
See Oliver Macdonagh article in W.E. Vaughan, ed., A New History of Ireland: v, Ireland under the Union 1801–70 (Oxford 1989).
See Sidney and Beatrice Webb, English Local Government: English Poor Law History, Part 1 (London &c, 1927), pp.152–3
J.V. Beckett, Local Taxation: National Legislation and the Problems of Enforcement (London 1980 ).
Herman Finer, English Local Government (London 1950), p. 301.
See discussion in E. Halévy, England in 1815 (London 1964), pp. 377–81.
S.H. Turner, The History of Local Taxation in Scotland (Edinburgh and London 1908 ) p. 41.
H.M. Knox, Two Hundred and Fifty Years of Scottish Education, 1696–1946 (Edinburgh 1953 ).
Virginia Crossman, Local Government in 19th Century Ireland (Belfast 1994).
George S. Pryde, Scotland from 1603 to the Present Day (London etc., 1962), pp. 188–95.
E. Halévy, The Triumph of Reform 1830–1841 (London 1961), pp. 214–15.
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© 1999 Roy Douglas
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Douglas, R. (1999). Tithes and Local Taxation. In: Taxation in Britain since 1660. Palgrave Macmillan, London. https://doi.org/10.1057/9780230375260_6
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DOI: https://doi.org/10.1057/9780230375260_6
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