18th Century Tax on Gloves

18th c gloves MFA Boston
Courtesy of MFA Boston

Britain was struggling financially and so, needless to say, the government looked for ways to raise much needed revenue to balance the books. If it could be taxed, it probably was! In a previous post we looked at the various taxes that existed around this time so for this blog we thought we would take a closer look at the tax placed on gloves.

William Pitt the Younger (1759-1806), after 1806. Via Wikimedia.
William Pitt the Younger (1759-1806), after 1806.
Via Wikimedia.

In 1784 a tax on hats had apparently proved lucrative so in the budget the following year William Pitt the Younger decided to add a tax to gloves, much to the mild amusement of the committee apparently.

lwlpr07169
Billy’s Babel. Courtesy of Lewis Walpole Library

He felt that it would be difficult to lay the burden of the tax on the consumer so Pitt proposed that a mark should be put on the gloves and that the duty should be paid by the retail trader. In his opinion the sale of gloves would be extremely high and that one pair of gloves would be sold to every individual, and therefore 9,000,000 pairs would be purchased each year. As such he proposed a tiered system of taxation:

One penny duty should be added to all gloves up to the value of ten pence

Two pence to gloves costing between ten pence and fifteen pence

Three pence for all gloves costing over fifteen pence

He estimated that this would raise a revenue of some £50,000.  Mr Fox held no strong objection to this tax, but felt that Pitt was over estimating the amount of revenue it would generate as there were ‘children, labourers and other inferior classes of mankind who never consumed this article’, but nevertheless he sincerely hoped that this tax might be as productive as the minister wished.

lwlpr21002
Courtesy of Lewis Walpole Library

26th July 1785, The Stamp Office declared that:

Anyone selling gloves without this tax would be liable for a fine of £20.

Every licensed retailer selling gloves and mittens without the words ‘Dealer in Gloves’ painted or written in the front of his shop shall be forfeits for each pair of gloves or mittens sold £5.

A stamp ticket denoting the particular rate of duty to be paid on every pair of gloves or mittens is to be affixed upon the right hand of each and every person (except those dealing with each other) who shall sell, buy or exchange any gloves or mittens without having such a stamp affixed as foresaid, forfeits for every pair sold, bought or exchanged £20.

In less than one year the newspapers began to report that the glove tax was not proving to be the great success it was expected to be, but that there was no good reason as yet to conclude that it should be repealed, despite many people trying to evade it. So it remained in place.

By the September however it was becoming clear that it was generating nowhere near the revenue expected, in fact it was achieving less than one eighth of anticipated revenue.

Despite its poor income generation, the tax was to remain in place for several years, generating only a fraction of its expected revenue.

A letter in the St James’s Chronicle, 1790, addressed to Mr Pitt read as follows.

My purpose is not to censure your system of taxation, to inveigh against you on the extension of the Excise, or to express my displeasure at the means you have pursued, to prevent our snuffing up the coffins and dried juices of our ancestors … I turn your attention to the Glove tax, which is generally hated. The gloves and stamp are tendered to the customer in such a manner, that he can purchase the one without the other, and in nine instances out of ten the stamp is left unpaid for. If you wish to make this tax productive, you must stamp the gloves, and contrive so to unite the tax with the price, such that the commodity cannot be purchased without paying it. At present none but the conscientious submit to it.

An article in the Public Advertiser, Wednesday, September 14, 1791, on the subject of the glove tax reported on an accident which they directly attributed to it.

Friday afternoon, a melancholy accident happened in St James’s Street; a modern young man, whose pockets were his gloves and his hands in them, coming briskly up the street, trod on the peeling of an apple which tripped up his heels, threw him against a lady following him, knocked her down, by which she was much bruised and he broke both his elbows – Wearing hands in pockets, says our correspondent is to subvert Mr. Pitt’s Glove Tax, but a penalty should be inflicted on any person or persons throwing parings of apples or oranges on the footpath, or his Majesty may lose some of his most valuable subjects.

By this time, it was reported that the tax was generating a maximum of just over £6,000 per annum rather than the anticipated £50,000 and so in March 1794 the government finally conceded that the glove tax was not workable and was not generating anything like the amount anticipated and the act was repealed – common sense finally prevailed.

We will leave The Right Honourable Richard Brinsley Sheridan to have the final words on the subject of the glove tax.

The inefficacy of the glove tax, might prove the futility of every one of the same sort, which could never be made productive but by means so arbitrary that the house ought not to agree to them. At present, the glove duty was so generally evaded, that almost every man who purchased a pair of gloves, would consider it as a species of shoplifting to take the stamp out of the shop with him. The system of extending taxation by stamps, to such articles as the principle of a stamp duty would not apply to, was absurd in the extreme. Stamping law proceedings and other documents, was a good idea; the stamp gave a weight, a sanction, and authority, where so applied; but could that be said of gloves, or of all the trumpery of a perfumer’s shop, to which they were now about to extend stamp duties? Would a stamp legalize pomatum, or give validity to lavender-water?

(Speeches of the Right Honourable RB Sheridan, volume 1, 1842)

 

Sources:

St. James’s Chronicle or the British Evening Post, July 30, 1785

Public Advertiser, Saturday, May 20, 1786

General Advertiser, Saturday, September 30, 1786

St. James’s Chronicle or the British Evening Post (London, England), April 1, 1790

Mrs Bouverie and Mrs Crewe. Print after Sir Joshua Reynolds. Yale Center for British Art, Paul Mellon Fund.

Mrs Bouverie and Mrs Crewe: two Whig hostesses from the 18th Century

Following on from our blog about women in 18th century politics  we found ourselves researching two of the women who have often been mentioned in connection with the Duchess of Devonshire in regard to the political campaign of 1784 where they all three were ardent supporters of Charles James Fox.  Our previous blog article on ladies in politics in the 18th Century briefly mentioned Mrs Bouverie and Mrs Crewe, but we thought they were worthy of a blog in their own right, giving a little biographical information about them.

Harriet Bouverie (nee Fawkener, later Lady Robert Spencer), after Joshua Reynolds
Harriet Bouverie. Courtesy of the National Portrait Gallery.

Mrs Bouverie was born Harriet Fawkener in 1750, the daughter of Sir Everard Fawkener, silk merchant and diplomat, and Harriet, natural daughter of Lieutenant General Charles Churchill who was himself illegitimate and a nephew of the 1st Duke of Marlborough.  Sir Everard Fawkener is chiefly remembered to history as the great friend of the philosopher Voltaire. She was also the brother of William Fawkener, who will, in part be remembered for fighting a duel in 1786.

Hampshire Chronicle 29 May 1786
Hampshire Chronicle 29 May 1786

On the 30th June, 1764, at St. George’s in Hanover Square, London, Harriet married the Honourable Edward Bouverie of Delapré Abbey in Northamptonshire who was to become Member of Parliament for Salisbury and Northampton.  The History of Parliament website describes him as ‘An habitué of Brooks’s Club, he regarded himself as a personal friend of Charles James Fox and aped his politics.

St George's, Hanover Square by T. Malton, 1787
St George’s, Hanover Square by T. Malton, 1787

Mrs Bouverie was actively campaigning for the Whig party in 1784 and her connections carried on for many years.  She entertained lavishly at her house, her dinner guests Charles James Fox, Lord Robert Spencer, Colonel Fitzpatrick and many others.  She was also friends with Richard Brinsley Sheridan and particularly with Sheridan’s wife, Elizabeth Anne née Linley, another woman about whom we have written.  Mrs Sheridan once recalled sitting up without a fire together with Mrs Bouverie till six in the morning to hear the result of a parliamentary debate and falling ill in consequence.

The Bouverie’s had three daughters, Harriet Elizabeth, Jane and Diana Juliana Margaretta and three sons, Edward, John and Henry Frederick Bouverie.  The youngest child, Diana, born on the 19th September, 1786, although acknowledged as a Bouverie was, in fact, a Spencer.

Her mother Harriet had begun an affair with Lord Robert Spencer, youngest son of the 2nd Duke of Marlborough and Diana was his child.  She was referred to as the ‘tell-tale Bouverie’ as she looked so much like her natural father, and he left virtually everything he owned to her in his will.  There was also a rumoured love affair with Richard Brinsley Sheridan.

Lord Robert Spencer (1747-1831); Joshua Reynolds, 1769; National Trust, Woolbeding
Lord Robert Spencer (1747-1831); Joshua Reynolds, 1769; National Trust, Woolbeding

Lord Robert Spencer was, like Edward Bouverie, a Member of Parliament and a close friend and staunch supporter of Charles James Fox and the Whig party and, like Fox, a gambler, at one point having to sell his paintings to pay his debts.  The Prince of Wales and his brother the Duke of York were part of this circle.  Mrs Bouverie became the long-term mistress of Lord Robert Spencer, living in a ménage á trois with her husband and her lover.

Edward Bouverie died on the 3rd September, 1810, aged 72 years, leaving behind him a disorganized mess and debts which his family knew little about.  From his will he seems to bear no ill feelings towards his wife and asks that if he dies in Sussex he be buried at Woolbeding, where Lord Robert Spencer’s estate was.  Harriet suffered a year of mourning, for the sake of decency, before finally marrying Lord Robert Spencer on the 2nd October, 1811, at his estate of Woolbeding in Sussex.  The couple had no further children and Harriet died on the 17th November, 1825, survived by her 2nd husband. 

Duchess of Devonshire, Viscountess Duncannon and Mrs Crewe. Courtesy of Lewis Walpole Library.
Duchess of Devonshire, Viscountess Duncannon and Mrs Crewe. Courtesy of Lewis Walpole Library.

 Mrs Bouverie’s great friend was the beautiful and witty Mrs Crewe, born Frances Anne Greville in 1748, the daughter of Fulke Greville, envoy extraordinary to the elector of Bavaria.  At the age of eighteen she married John Crewe of Crewe Hall in Cheshire in 1766 and subsequently entertained Charles James Fox and his circle in the same way that Mrs Bouverie did.

Frances Anne Crewe. Courtesy of the National Portrait Gallery.
Frances Anne Crewe. Courtesy of the National Portrait Gallery.

 The two women shared many things, including the affections of Richard Brinsley Sheridan, but whilst Mrs Bouverie was reputed to be a passing fancy of his, Mrs Crewe embarked on a full blown affair with the playwright lasting around a decade from the mid 1770s.  Sheridan’s School for Scandal was dedicated to her and he called her ‘Amoret,’ a name coined by Sheridan’s wife Elizabeth for Mrs Crewe, probably when she first became aware of the relationship.  He also dedicated another play The Critic to her mother Frances Greville née Macartney who years earlier had been an acquaintance of Sarah Lennox, Duchess of Richmond.

Family Group (called 'The Sheridan Family': Richard Sheridan, 1751–1816, Elizabeth Linley, 1754–1792); Benjamin West, c.1776; Walker Art Gallery
Family Group (called ‘The Sheridan Family’: Richard Sheridan, 1751–1816, Elizabeth Linley, 1754–1792); Benjamin West, c.1776; Walker Art Gallery

In 1785, Mrs Sheridan wrote to a friend, Mary Anne Canning, from Crewe Hall:

 S is in Town – and so is Mrs Crewe.  I am in the Country and so is Mr Crewe – a very convenient Arrangement, is it not?

While her husband idolized Fox and bankrolled him to a large extent, Mrs Crewe was one of the leading lights along with the Duchess of Devonshire in the parties of ladies who canvassed for Charles James Fox at the 1784 election in Westminster.  She hosted a party on the evening of his victory, 18th May 1784, at her London townhouse, everyone wearing blue and buff which had been adopted as Fox’s colours.  The Prince of Wales was present and proposed a toast, “True blue and Mrs Crewe”.  Mrs Crewe raised her glass and famously replied, “True blue and all of you”.

Frances Anne Crewe as St Genevieve. Print after Sir Joshua Reynolds. Yale Center for British Art, Paul Mellon Collection.
Frances Anne Crewe as St Genevieve. Print after Sir Joshua Reynolds. Yale Center for British Art, Paul Mellon Collection.

In 1806 John Crewe was raised to the Peerage by Fox, becoming Lord Crewe and making Frances Lady Crewe.  The couple had four children, two of whom survived infancy, a son named John (1772-1835) and a daughter, Elizabeth Emma (1780-1850).  Mrs Crewe died on the 23rd December, 1818.

Mrs Bouverie and Mrs Crewe. Print after Sir Joshua Reynolds. Yale Center for British Art, Paul Mellon Fund.
Mrs Bouverie and Mrs Crewe. Print after Sir Joshua Reynolds. Yale Center for British Art, Paul Mellon Fund.

Sources

History of Parliament online; The Gentleman’s Magazine, July-December, 1831, volume CI; Richard Brinsley Sheridan: A Life by Linda Kelly

Elizabeth Ann Sheridan nee Linley

We had no plans to write about Elizabeth, wife of Richard Brinsley Sheridan as much has already been written about her and we have always aimed to add something new to already published information.  However, having watched historian, Hallie Rubenhold on BBC 2’s Newsnight programme relatively recently, talking about women who were famous in their own right at the time but who have been overshadowed by their more successful spouses we decided to look again at Elizabeth’s life.

Elizabeth Linley and her sister Mary by Thomas Gainsborough, c.1772. Dulwich Picture Gallery.
Elizabeth Linley and her sister Mary by Thomas Gainsborough, c.1772. Dulwich Picture Gallery.

The first thing that jumped out was that no-one was quite sure when she was born, apart from September 1754, so, although we have not found her birth we can now confirm her baptism as it appears in the parish records, 25th September 1754 at St Michael’s church, Bath, Somerset. Elizabeth was one of 12 children born to Thomas and Mary Linley, Thomas, being a renowned composer.  Elizabeth began her singing career in 17661 when she was put forward as a public singer in the rooms at Bath aged only 12. She went on to make her debut at London’s Covent Garden in 1767 alongside her brother Thomas.

Three years later when Elizabeth was a mere 16 years of age she was betrothed by her father to an elderly but extremely wealthy gentleman, Walter Long. Not long after this Elizabeth made it clear that she would never be happy in this marriage – why would she be, she was around 16, he 60 and apart from the age gap she had already fallen for Richard Brinsley Sheridan. With this, the marriage was cancelled and Walter paid Elizabeth’s father a settlement figure of £3,000 (approx. £270,000 in today’s money) and Elizabeth was allowed to keep the jewels and gifts that he had already given her.

The Public Advertiser Friday 6th July 1770 described Elizabeth in the following glowing terms:

A young lady from Bath whose general excellence in every accomplishment which can adorn and render amiable the female character and whose particular talents as a singer justify the most extravagant description. The inimitable sweetness of her voice dispelled the gloom of disciplinarian austerity, nor could the sober, morose Fellows of Colleges refrain from joining many an enamoured academic in bearing testimony by repeated bursts of applause to her great merit and graceful deportment.

However, the episode with Walter Long returned to haunt her when the whole episode which she would undoubtedly have wished to remain private became very public courtesy of Samuel Foote, who chose to write a play about it – ‘The Maid of Bath’ which opened in 1771 at the Haymarket theatre. The play only lasted for a few performances and ridiculed Elizabeth.  Following that, Elizabeth and Sheridan eloped to France with the assistance of his close friend, Mr Ewart (senior), a brandy merchant, who not only helped them to obtain safe passage but also provided them with letters of recommendation.  According to Sheridan’s memoirs, the couple married at the end of March 1772 in a small village near Calais by a priest well known for his services of this kind.  Eloping in such a fashion caused an outcry and Sheridan was branded a scoundrel and liar.

 

However, when the couple returned to England and no proof could be found of their marriage they were eventually officially married on the 13th April 1773 in the presence of her father as she was still as a minor.

After their marriage Sheridan’s fame began to spread and at the same time Sheridan decided that he would no longer permit his new bride to perform on the stage as it apparently reflected badly upon his professional reputation, a fact that appears to be confirmed in his memoirs, dated 1773:

The celebrity of Mrs Sheridan as a singer was, it is true, a ready source of wealth; and offers of the most advantageous kind were pressed upon them by managers of concerts in both town and country.  But with a pride and delicacy, which receive the tribute of Dr Johnson’s praise, he rejected at once all thoughts of allowing her to reappear in public; and instead of profiting by the display of his wife’s talents, adopted the manlier resolution of seeking a reputation of his own. An engagement had been made for her some months before by her father, to perform at the music meeting that was to take place at Worcester this summer. But Sheridan, who considered that his claims upon her had superseded all others, would not suffer her to keep this engagement.

Lloyd’s Evening Post of the 16th July 1773 provides an interesting article!

at the late Installation at Oxford, immediately after the honorary Degrees had been conferred in the Latin Proscenium, to which the words Caufa Honoris always are made use of, Lord north, filled with admiration at Mrs Sheridan’s excellent vocal performance, said to Charles Fox, who sat by him  “I think we should give her husband a Degree Caufa Uxoris”, “I think so too, my Lord,” (replied the young commoner), and I should be very glad to be admitted on this ground ad Eundem!

In the mid-January of 1774, The Morning Post and Daily Advertiser reported that Elizabeth was ‘dangerously indisposed’ and that there was virtually no chance of her singing anywhere during the season.  This opinion was followed up by Adam’s Weekly Courant a few weeks later which indicated that her health was still showing no sign of improvement

Mrs Sheridan is dangerously ill. The Queen has offered her 200l a year for life for private concerts.

Whether Elizabeth took up this offer we have no idea, but in today’s money that would have been worth about £12,000, but given newspaper references later, it seems highly likely that she complied. The next reference to Elizabeth’s health does not appear until December 1774, so whatever her illness at the time it clearly lasted some considerable time, but she appeared to be fully recovered. There were few mentions of Elizabeth in the press over the next few months.

Sheridan’s play The Rivals was first performed at Covent Garden on the 17th of January 1775 and despite no longer being in the public eye The Middlesex Journal of the 26th January 1775 provides us with a glimpse as to how Elizabeth had been spending her time and more importantly her involvement in what is arguably one of her husbands most famous works:

We hear that the admired Epilogue to the Rivals is the composition of Mrs. Sheridan. There is a delicacy in the thoughts and in the expressions of this poem, that claim the warmest approbation, and leave us in doubt which we shall most applaud, Mrs. Sheridan’s excellence in music, or in poetry.

Sheridan was now enjoying the trapping of city life was in stark contrast to that of Elizabeth who preferred to remain in the country and apparently, as a result, their marriage became somewhat tempestuous. However, despite their differences on the 16th November 1775 Elizabeth gave birth to a son, Thomas/Tom at the couple’s home in Portman Square according to the Morning Chronicle and London Advertiser. The couple’s address was, at the time, regarded as one of the most fashionable addresses in London and they appear to have enjoyed socializing with the rich and famous, but of course entertaining such people by giving twice weekly concerts came at a price and not one that the couple could really afford. They were reputed to be permanently in debt.

Elizabeth and Thomas Linley by George H. Every, after Thomas Gainsborough
Elizabeth and Thomas Linley by George H. Every, after Thomas Gainsborough. National Portrait Gallery.

January 19th, 1776 the Morning Chronicle and London Advertiser reported that David Garrick had sold his share in Drury Lane theatre to a Dr Forde, Mr Ewart and two very familiar names – Mr Linley (father in law of Sheridan) and Richard Sheridan – the purchase price being 35,000l.  Although not mentioned in this report we do know that the ‘villain’ in one of our other planned books was also involved in the purchase of the theatre and was a close friend of Sheridan’s which is another reason that Elizabeth’s story is of interest to us as our heroine would more than likely have been well acquainted with her. We can only presume that both Elizabeth’s father and Sheridan used some of the money provided by Walter Long to help fund this project.

The next mention of Elizabeth in the press was in June 1776 when she gave a private performance for the Queen where she sang several songs for their Majesties. These private concerts continued, with reference in the press being made regularly. Sheridan may have wanted his wife to quietly retire but the press were not going to let her slip into obscurity quite so readily, with her name being mentioned frequently with her setting the ‘gold standard’ for other singers to aspire to – no-one quite bettered her though for some considerable time.

Family Group (called 'The Sheridan Family': Richard Sheridan, 1751–1816, Elizabeth Linley, 1754–1792); Benjamin West, c.1776; Walker Art Gallery
Family Group (called ‘The Sheridan Family’: Richard Sheridan, 1751–1816, Elizabeth Linley, 1754–1792); Benjamin West, c.1776; Walker Art Gallery

Wednesday 7th May 1777 tragedy struck the couple as Elizabeth was delivered of a still born child. Clearly, this loss took its toll on Elizabeth as physicians were called to see her just a couple of days later.  The Public Advertiser 12th May carried the same report about the still birth and directly below it reported the birth of a female, likely to live forever – daughter of Sheridan’s Muse!

A little over a year later on the 5th August 1778, Elizabeth’s brother tragically drowned in a boating accident and the press described Elizabeth as being inconsolable. There appear very to be few references in the press after this date pertaining to Elizabeth, perhaps she had become the dutiful wife; the press only reported the couple appearing in public at concerts and the like.

Although women were unable to vote it did not appear to preclude them from taking an active interest in the politics of the day as The Public Advertiser of 4th April 1782 confirmed Elizabeth’s presence at the hustings:

The Duchess of Devonshire, Mrs Bouverie, Lady Milner, Mrs Sheridan and some other ladies were on the hustings. The ladies joined in the shouts and applauses of the people and The Duchess of Devonshire and Mrs Bouverie who wore blue and buff riding habits and Lady Milner who was likewise in a riding habit took off their hats and joined the huzzahs of the people.

Procession to the hustings after a successful canvass.

We move then on a few years to the 17th February 1784 when once again Elizabeth had been taken gravely ill at the seat of the Honourable Mr Bouverie in Northamptonshire. Sheridan immediately left London to be by his wife’s side, her life being described as in ‘immediate danger’.

After this event the press remained exceptionally quiet again for the next few years apart from a few mentions about her social diary, until 13th October 1791 when, yet again there appear grave doubts about her surviving her present illness, but as if by magic she made a full recovery some two weeks later, but then disappeared to Southampton a few weeks later to assist with her recovery, Sheridan going to collect her on the 8th of March 1792 once she was fully recovered.  We know from Lord Fitzgerald’s letters to the Duchess of Leinster that he was having a relationship with Elizabeth and was fully aware of Elizabeth’s trip to Southampton; the couple had a child, Mary, born 30th March 1792.

By the 17th April 1792, Elizabeth was expected to die within 6 months according to her physicians and the media. Reports stated that as soon as she was well enough to undertake the journey she should be moved from London to Bath. A few weeks later this account was rectified and an apology printed stating that now her health was much improved, although less than one month later, initial worries were proved correct and Elizabeth was in fact dying.

Elizabeth, who was never physically strong, succumbed to tuberculosis which proved fatal and she died on the 28th of June 1792, aged just 38. The press reported her death as happening at 5 o’clock in the evening at Bristol Hot Wells with her husband present. She was buried in the same vault as her sister Mary, at Wells Cathedral on the 7th July 1792 and was followed to the grave by her legitimate daughter Mary shortly after.

The Chester Chronicle, 30th August 1799 described Elizabeth as ‘A lady of unrivalled beauty and the rarest talents’. So despite not having performed publicly for almost 30 years her reputation as a talented and beautiful singer remained.

The politician John Wilkes described Elizabeth as ‘the most modest, delicate flower he had ever seen’ when referring to Sheridan’s loss.

The Gentleman’s Magazine 138, dated 1825 includes a letter purported to have been written by Elizabeth to her close friend Miss Saunders which makes for fascinating reading.

So, Elizabeth clearly was unrivalled in her talent and beauty, but it does appear that she remained in the shadow of her husband, whether this was largely due to his ego or whether her health was the main reason, it seems hard to determine. The impression created is that he was overwhelmingly anxious about his wife’s state of health throughout their marriage and clearly, rightly so as she was incredibly fragile.  Certainly, whatever the reason, Elizabeth supported her husband in not only his writing but also in his political career and she was much involved in the politics of the day, being present at the hustings with the Duchess of Devonshire.

 

1 Thomas Linley, Richard Brinsley Sheridan, and Thomas Mathews, their connections with Bath (1903)