The Success of English Land Tax Administration 1643–1733
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PALGRAVE STUDIES IN THE HISTORY OF FINANCE THE SUCCESS OF ENGLISH LAND TAX ADMINISTRATION 1643–1733 STEPHEN PIERPOINT Palgrave Studies in the History of Finance Series Editors D’Maris Coffman Bartlett Faculty of the Built Environment University College London London, UK Tony K. Moore University of Reading Crewe, UK Martin Allen Fitzwilliam Museum, Department of Coins and Medals University of Cambridge Cambridge, UK Sophus Reinert Harvard Business School Cambridge, MA, USA The study of the history of fnancial institutions, markets, instruments and concepts is vital if we are to understand the role played by fnance today. At the same time, the methodologies developed by fnance aca- demics can provide a new perspective for historical studies. Palgrave Studies in the History of Finance is a multi-disciplinary effort to empha- sise the role played by fnance in the past, and what lessons historical experiences have for us. It presents original research, in both authored monographs and edited collections, from historians, fnance academics and economists, as well as fnancial practitioners. More information about this series at http://www.palgrave.com/gp/series/14583 Stephen Pierpoint The Success of English Land Tax Administration 1643–1733 Stephen Pierpoint Bartlett School University College London London, UK Palgrave Studies in the History of Finance ISBN 978-3-319-90259-3 ISBN 978-3-319-90260-9 (eBook) https://doi.org/10.1007/978-3-319-90260-9 Library of Congress Control Number: 2018942881 © The Editor(s) (if applicable) and The Author(s) 2018 This work is subject to copyright. 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Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affliations. Cover credit: Courtesy of Kent History and Library Centre, Maidstone Cover design by Laura de Grasse Printed on acid-free paper This Palgrave Macmillan imprint is published by the registered company Springer International Publishing AG part of Springer Nature The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland PREFACE This book attempts a reassessment of the underappreciated and misun- derstood land tax. Whether I am being entirely fair in my judgement of the historiography will be for the reader to decide, but I believe there are a number of explanations for this state of affairs. One of the problems is that the last major reassessment of the land tax was in the year of the current writer’s birth and that was a very long time ago indeed. I am referring to William Ward’s ‘The English Land Tax in the Eighteenth- Century’ of 1953. Another diffculty is the very nature of the historical evidence itself, but the main problem concerns the overpowering nature of some major historical narratives and the particular form of English state they contemplate. The title of this book may cause some surprise for two reasons. I use the word ‘success’ to describe land tax administration, and my time frame starts earlier than most would have it. There are many historical texts but surprisingly few describe English land tax as successful—certainly without considerable equivocation. And yet successful it was because it could raise greater sums than other contemporary levies and far more than previous direct taxes. Land tax as such is not normally considered to have been lev- ied before the Glorious Revolution of 1688. However, if historians are reluctant to use the term ‘land tax’ prior to this, contemporary writers dur- ing the Restoration and Interregnum were quite content to do so. It was used by them to describe highly productive direct taxes sometimes other- wise called ‘assessments’ or ‘aids’, mainly levied on real estate and virtually v vi PREFACE identical to post-revolutionary land tax. I stand by those writers and believe their views were sound based on the detailed arguments I provide below. The objective of this book then is to show how, when and why land taxes were so successful between their 1643 introduction and their tempo- rary threatened demise at the time of the excise crisis of 1733. Although this period was a time of tension, with an English population divided by political and religious affliations, unprecedented amounts of tax were still collected. I will try and explain how this was possible. Despite the lack of a recent detailed review, land tax and other fscal records continue to be objects of fascination for historians. A state’s tax records often survive in some form. Surely those documents must tell us something about contemporary politics, the economy, the state and the people. Certainly, England’s tax records have been drawn upon by historians of every stripe to discuss all these matters. After all, the period under review here is usually seen as one featuring important changes and historians have been keen to explore the tax evidence. The economy was developing relatively quickly or perhaps rather more slowly depend- ing on your taste. Society was changing and becoming more commer- cial and urbanised. The Civil War was waged or rather the Wars of the Three Kingdoms. The monarch had to concede considerable authority to Parliament, some during the Restoration, and more after the Revolution. The English state was developing and fexing its muscles in foreign lands and on distant oceans. The English and British nations were being forged. In discussing these topics, historians have tapped into the state’s tax records to make their case. Indeed, some very powerful historical narratives are in play and must be engaged with or should I say crossed swords with in this book. The fscal role of the English economy is another signifcant theme of this book. Sometimes a taxation system lags behind economic devel- opment and growing sectors of an economy might largely escape the net of tax legislators. Indeed, this might be an additional incentive for their development. Today’s chancellor might therefore worry about the taxation of tech businesses, personal service companies, big brand cof- fee shops, and indeed the service sector in general. At least he should. The seventeenth-century English economy was expanding, but there had been growth in sectors which were little troubled by the traditional archaic tax system. There had been signifcant increases in the produc- tion of consumer goods, and greater wealth was being extracted from agricultural and urban real estate. There were fscal opportunities here, Preface vii and legislators in the United Provinces had already exploited the simi- larly expanding Dutch economy via land taxes and excise. How would the seventeenth-century English Parliament respond to growing militari- sation and increasing fnancial needs? Land tax is diffcult because of the nature of the historical records and their survival. These taxes have left scanty remains in central document repositories because they were administered locally in cities, towns, hun- dreds, wapentakes and parishes. In the period considered here, there was no strong requirement or need to retain local land tax records, certainly in the long term, and great quantities of documents were simply dis- carded. Survival is extremely patchy and fortuitous, but much better in some places than others. This book largely relies on three of those better places, backed up by data from elsewhere when available. The early mod- ern English state, like many others, kept some detailed records of its cen- tral administration and was a reasonable custodian in its archives of such material. Such document retention includes taxes where signifcant gov- ernment control was exercised as was the case with the excise. However, it is surely a mistake, and one perhaps made too often, to believe that the scarcity of central archival records is a testament to a failing tax. And it would likewise be a mistake to view a tax as successful simply because it leaves much documentation behind. I believe that such a focus on central bureaucratic records would perhaps create the misapprehension that those central state offcials were more effective or more important than they actually were. Then, perhaps that was precisely the intention of those early modern administrators. I have tried to be as analytical and dispassionate as possible, but like the vast majority of the thousands of tax offcials in this period, I am a middling-sort white English male. Tax administration in seventeenth- and eighteenth-century England was a patriarchal male affair, and some of the characters involved can be glimpsed in the index and the following pages of this book. There was much diligence, but this book is not look- ing for heroes. A national tax that relied on individual excellence would surely fail, when tens of thousands of land tax offcials were involved each and every year. No this had to be a tax that could be operated by the average middling-sort of seventeenth-century man given the right tools and incentives.