excise acts (1 résultats)

An attractively bound and well-preserved collection of Acts regulating the taxation of commodities in the Commonwealth period, illustrating the rate of duty, how the excise is to be collected, and to whom it is to be paid. The Acts indicate how tax was used to both discourage and encourage the production and import of preferred commodities. The taxation of imported manufactures, from beaver skins to Hamburg cloth, illustrates the ongoing preference for domestic goods. Alcohol is liable to duty, in keeping with the Puritan regime. What is notable is the encouragement of the American colonies - an act of 1652 prevents the growing of tobacco in England, as it was threatening the American plantations. This encouragement was in part with an eye to gaining the duties from importing colonial produce - an act of 1650 applies the taxation of tobacco to New England, following a period where the region's tobacco growers had been accorded a special tax status to allow their development. The quality of the binding, in morocco with gilt edges, implies the original owner was an individual of status and wealth, but there is no indication of original provenance. ESTC R27333; R206322 (one of two editions of that year, without established priority); R7361 (one of four editions of that year without established priority); Wing E897; E1171; E976. Three works bound in a single vol., folio (268 x 172 mm). Contemporary English black morocco, 19th-century manuscript spine label, covers with gilt line borders and floral cornerpieces, gilt edges. First work bound without terminal blank; the second work is one of two editions published that year, here with a duplicate signature C from the alternate edition (ESTC R206320) additionally bound in. Slight sunning to spine and extremities, 55 mm closed tear at head of 2G2 in first work (not affecting text), 45 mm to leaf N1 in second work; in other respects an excellent copy, in a handsome, well-preserved contemporary binding, and internally clean.