Tax Commissioners - 1836

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The Land Tax and role of commissioners

The Land Tax was the first and, for a long time, the only form of direct taxation to be imposed in Great Britain on a regular basis.

It lasted longer - over 250 years - than any other form of direct taxation, from its inception in 1693 to its final abolition by the Finance Act of 1963.

The tax was levied on land and property, including mines and quarries, but also on personal property and on salaries received from public offices. It was collected from wealthy individuals, such as the owners of great estates, as well as individuals like tradesmen and shopkeepers.

Acts authorising the collection of the land tax were passed every Parliamentary session. Periodically they included the names of the commissioners whose job it was to supervise the assessment and collection of the tax, as was the case in 1836.

The names of the commissioners were put forward by MPs in each county in England, Scotland and Wales and the commissioners had to have an income from land of at least £100 per annum.

On the whole the commissioners were drawn from the gentry, but also included members of the peerage and of the professions, such as doctors. They were not paid for the work they did.

County of Flint

John Douglas
John Hargreave Douglas

The Shire of Edinburgh
The Hon. Francis Wemyss Charteris Douglas, Lord Elcho
Alexander Houston Douglas of Baads

The Shire of Berwick
The Hon. Charles Douglas

The Shire of Roxburgh
?? Douglas of Timpendean

The Shire of Lanark
The Most Noble William Marquess of Douglas and Clydesdale
The Hon. Charles Douglas
Rev. James Douglas
The Hon. Captain George Douglas, RN
Samuel James Douglas of Polmunkshead
Rev. Alexander Houston Douglas of Baads
John Douglas of Uthank
Robert Douglas of Strathendry
John Campbell Douglas, writer, Glasgow
Lt. Gen. Charles Pye-Douglas of Douglas Support

The Shire of Dumfries
John Johnstone Douglas of Lockerbie
Henry Alexander Douglas of Whitewoollen
William Robert Keith Douglas of Upper Kirkton (?same as below)
Rev. Alexander Houston Douglas of Baads

The Shire of Ayr
George Douglas of Rodinghead

The Shire of Renfrew
Archibald Lord Douglas
John Campbell Douglas, writer, Glasgow

The Shire of Fife
William Douglas of Pinkerton
Robert Douglas of Strathendry
William Robert Keith Douglas of Denino
John Douglas the younger of Pinkerton
Robert Douglas of Abbey Park

The Shire of Forfar
Hon. Charles Douglas, 2nd son of the late Lord Douglas
Captain the Hon. George Douglas RN
William Douglas of Brigton

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Last modified: Monday, 25 March 2024