We have previously looked at hair powder tax, glove tax and now for the next instalment we have, drum roll please – you’ve guessed it – shoe and boot tax. So far as finding ways to generate much-needed revenue the government of the day were completely unstoppable.
We came across an article in the General Advertiser May of 1785 in which Alderman Sawbridge put to William Pitt the Younger another possible tax that had been bought to his attention, the idea of taxing shoes as an alternative to the planned shop tax.
‘a paper had been put into his hands and he had been desired to ask the question; and, with leave of the House he would state the particulars of the proposed tax. It was made on a supposition of there being eight millions of persons in this country, and that four millions of them were either children or poor persons, whose shoes were under the prices meant to be taxed; then, the remaining four millions were calculated as follows: –
Two millions of persons, who wear two pair of shoes per annum of between four and five shillings value, on each paid a stamp duty of two-pence was to be paid which would produce £33,333, 6 shilling and 8 pence.
One million, who wear three pair of between five and six shillings value, on them four-pence each £50,000
One million, who wear three pair, value six shillings and upwards, on them six pence per pair £75,000.
One million pair of boots at 1 shilling per pair £50,000
The whole tax to produce £208,333 6 shilling and 8 pence’.
A week later it appears that this proposal had initially been suggested to Mr Pitt by a Dr Jones, who made it quite clear at the time to Pitt that he wished to
‘have himself concealed as the projector; at the same time, he avows that he shall be the Minister’s friend to the last’.
Well, that went well, as his name was plastered across the newspapers as the potential instigator of yet another levy on the public who were already struggling with all the other taxes that had been imposed.
For some reason it took a further 18 months before implementation but sure enough on 26th January 1787 the shoe tax was implemented courtesy of Dr Jones (how popular must he have been with the average person, one wonders?) and by this time the tax was expected to generate around £400,000, quite an increase in predicted revenue. It was at the time reported as being ‘neither obnoxious nor unproductive’.
Quite how much it raised in reality or how long it existed for we’ve no idea, so far we can find no evidence of it being repealed unless over time it was amended and became known as the leather tax. If anyone can shed any light on this we would be most interested in hearing from you.
We finish with an observation made in 1790 which just about sums up the taxation that was taking place at that time:
In everybody’s mouth, in and out-of-doors, the conversation is tax dogs, tax shoes, tax boots, tax heads, tax everything eatable, drinkable, wearable or moveable; in short, the curse of Ernulphus is nothing in comparison of the calamities which a set of Gentlemen are ready to impose on their country.
General Advertiser (1784), Tuesday, May 31, 1785
Morning Herald and Daily Advertiser, Tuesday, June 7, 1785
World and Fashionable Advertiser, Friday, January 26, 1787
We all complain about the taxes we pay, back in the 18th century things were no different, but perhaps government offered a little more clarity about exactly what you were paying for. If it could be taxed the Georgians found a way to tax it!
In this blog we’re going to take a quick peek at a few of these. Most of us are familiar with the existence of land tax and hearth tax, but some of these are somewhat more obscure. Mocking the government was a splendid ‘sport’ for caricaturists and let’s face with some of these taxes they were spoilt for choice! So, here we go –
The Brick Tax
Courtesy of Lewis Walpole Library
This was introduced in 1784 as a means of helping to pay for the wars being fought in the American Colonies. Tax was paid at the rates of 4 shilling per thousand bricks. Clearly this was not going to be popular so the way to reduce this levy was simple – make bigger bricks, so that you wold use less. That went well (not)! The government simply changed its rules and stipulated a maximum size for a brick. As you can imagine some of the smaller companies simply went out of business. The other option was that more timber was used as an alternative. The tax was finally abolished in 1850 as it was regarded as a detrimental tax to industrial development.
Candle or Beeswax Tax
From 1709 the government created yet another tax, this one went further than simply a tax. The making of candles in the home was also forbidden unless you held a licence. As a result an alternative form of lighting known as rush lighting was used as this was exempt. Rushes were dipped in animal fat then left to harden; these could then be lit at both ends, they only provided light for a very brief period of time though, but they were tax free! That could also be where the saying ‘to burn the candle at both ends’ originated.
Clock and Watch Tax
In an attempt to generate revenue for the country, in 1797 William Pitt imposed yet another tax – the clock tax. This tax required a payment of five shillings on every clock, even within a private home, two shillings and sixpence on pocket-watches of silver or other metal, and ten shillings on those of gold. As you can imagine this proved immensely unpopular and was scrapped after only nine months. So that went well!
How many of us like the occasional gin & tonic, ice and a slice? Well, in 18th century London the massive increase in the rate of consumption gin aka ‘mother’s ruin’ became a cause for concern, leading to more increased rates of crime and laziness, so the government of the day simply increased the tax on it. As you can imagine, yet another tax that went down well, this increase in tax caused riots in London in 1743. The tax, although not abolished was significantly reduced over the next few years.
In 1745 the Glass Excise Act came into effect. Glass has always been sold by weight and glasses traditionally had thick stems therefore weighed more than fragile thin stems. With this introduction of this tax, the solution was yet again quite simply – glass manufacturers simply switched to making glasses with hollow stems making them cheaper! However, in Ireland glass could be made without taxation meaning that Ireland was better placed to manufacture high quality, thick stemmed glasses as a reasonable price.
This tax was easy, the wealthier you were the more hats you were likely to own and the more expensive they were likely to be, so if you were poor you were unlikely to be able to afford a hat at all, therefore nothing to pay. The hat was required to have a revenue stamp stuck inside on its lining. Hefty fines were issued to milliners or hat wears who failed to pay the tax. The death penalty was available for anyone who made the mistake of forging a revenue stamp, so be warned!
In 1783 a tax was imposed on medicines that were sold by anyone who was not a surgeon, druggist or apothecary. In 1812 this was replaced with the Medicines Stamp Act which meant that the stamp duty paid had to be attached to the packaging if it was not deemed to be of a certain standard or made using a well-known recipe. If the medicine cost one shilling the tax was one and a half pence, it was charged proportionately.
Playing Card Tax
This was certainly one we had never come across, and even more amazing is the fact that the act was still in place until 1960. Playing cards was seen as addictive gambling and as such proved to be an easy source of income generation. In order to prevent tax avoidance the Ace of Spades was held by customs and only issued once duty had been paid by the card maker. (More information about the history of playing cards can be found on the website of The Worshipful Company of Makers of Playing Cards.
Soap makers were charged a very high levy on the soap they manufacture, so much so that many of them left the country and moved abroad to avoid the tax. The way in which the law was worded effectively meant that soap production has to be in batched of no less than one ton. It was even reported that the pans used to make the soap had to be locked at night by the tax collector to ensure that no illegal production to take place ‘after hours’. Soap was, therefore regarded as a luxury item and therefore wasn’t in common use until the mid-1800’s.
This tax was introduced into Great Britain in 1712 as using wallpaper was provided a cheap alternative option to tapestry or panelling. The government saw this as another of generating much needed income, so with that the taxed people for buying patterned, painted or printed wallpaper. The tax was originally levied at 1 pence per square yard, this was increased to a shilling by 1809. The solution to paying this tax was easy – use plain paper and have it hand stencilled therefore no tax to pay. A totally legal form of tax evasion. Needless to say this tax didn’t work and was abolished in 1836.
This tax pre-dates the Georgian period but continued throughout and after the Georgian period. It was comprised of two parts.
There was a flat rate of two shillings per house then, and this where those with larger houses with more windows were penalized, a variable rate was charged for the number of windows above ten in the house. Tax due if you had over 20 windows was a colossal eight shillings! There were of course some exemptions such as people in receipt of parish relief. The tax was amended several times and often regarded as unfair and seen by some as a tax of light and air. The tax was finally repealed in 1851.
Other taxes included newspaper tax, glove tax, perfume tax and hired horse duty. Those who were wealthy enough to own luxury items such as coaches, silver plate or male servants also had to pay specific taxes on these items too.