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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