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By Donald E. Ginter

Ginter makes a speciality of the years 1780 to 1832, a interval for which many land tax documents live to tell the tale and accurately while glossy varieties of political association started to emerge and whilst industrialization and enclosure are suggestion to have altered the material of society and the economic climate. via an exam of greater than 5,000 parishes in fifteen old counties -- nearly one-third of britain -- he indicates that inequalities within the burden of nationwide taxation have been a ways more than a person has envisioned. Having researched either neighborhood and nationwide taxation approaches, he unearths that, at the eve of the nineteenth-century "Revolution in Government," the tenantry and yeomanry have been administratively way more self sufficient of parliamentary statute and in their neighborhood gentry and magistracy than has formerly been instructed. Drawing on facts from the 3 ridings of Yorkshire, he discloses different difficulties linked to the land tax duplicates. whereas Ginter argues that the land tax duplicates are absolutely insufficient for the learn of the fortunes of the small yeoman and that the literature in this topic has to be essentially reconsidered, he unearths a mode which may reliably take advantage of the land tax duplicates as a systemic documentation. He contends that the total power for reports dependent centrally at the land tax has scarcely started to be explored.

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Example text

An alternative procedure, and a rather different and less fragmented view of landholding society, would result if a different set of assumptions governed the analysis. It is important to remember, I think, that land tax duplicates were not constructed for purposes of historical research. They were practical instruments of local government, designed for the assessment and collection of national taxes at a particular point in time. They were subject to local review and appeal, and a copy of the return was attached to the church door.

That strain, and the emotional tone which is its essence, was perhaps best expressed by the French historian, Paul Mantoux. Like Toynbee, Mantoux treated agricultural change as no more than an aspect of the emergence of a larger "factory system," a term which applied equally to agricultural and industrial society after 1760. And like the generality of late Victorian and Edwardian radicals to whom he was indebted, Mantoux focused his indignation and analysis principally on the fortunes of the smaller yeomanry, "men whose annual income did not exceed £80 and who compared fairly well with the landowning peasants on the Continent" (echoing the concerns of Arthur Johnson).

The quotas listed in the returns of this year were those which were fixed permanently by the Redemption Act. Dalton has now temporarily returned to the single-column format, intermixing "Proprietors and Occupiers" in the column of names. The major proprietors, Lords Downe and Egremont and Ralph Bell, are not listed since they are in "occupation" of none of their holdings (see illustrations 4a & 4b and the discussion in chapter 3). , Joseph Brignall and Thomas Kirk). Illustrations 4a and 4b 1799 land tax duplicate for Dalton township, Birdforth wapentake (NYCRO).

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