Manuscript volume containing a copy of a Parliamentary 'Act for Continuance of the Receipt of Excise until 29th Sept 1653', 1650.

Manuscript volume containing 'A general abstract of the stamp duties for thirty years, ending the 2nd August 1764, distinguishing each year'. The abstract is signed 'Made out and carefully examined by I Harris, pro Comptroller'.

Manuscript volume containing tables giving a statement of English excise revenue from Michaelmas 1662 to 1730. The earlier tables are in summary form, but from 1693 to 1730 a full account is given.

Manuscript volume containing tables giving a statement of [English] excise revenue from Michaelmas 1662 to [Jun 1763]. There is a possibility that this manuscript was created by John Bindley, a Commissioner of the Excise Office.

Manuscript correspondence and other papers relating to the financial administration of Barbados and the Leeward Islands, 1669-1682, mostly concerned with the auditing of the accounts for the farm of the 4½% duty collected during the years 1670-77. The correspondents include: two farmers of the 4½% duty, Sir Charles Wheler and Colonel John Strode; [William Blathwayt], Auditor General of H.M. revenues in America; [Henry Guy], Secretary to the Treasury; and the governors of the Leeward Islands and Barbados.

Manuscript volume containing tables giving a statement of the [English] excise revenue from Michaelmas 1662 to [Jul 1875]. There is a possibility that this manuscript was created by Sir Grey Cooper, Secretary to the Treasury.

Contemporary manuscript copy of a proclamation 'concernynge paymente of tythes and oblations as well wythin the Citie of london as ellys wher' wythin the realme', which was made in February 1535. The proclamation contains no date, but an endorsement assigns it, incorrectly, to 36 Henry VIII.

Bound volume containing file copies of decrees relating to commerce collected between 1717 and 1725 by a Paris office of the Compagnie des Fermiers-Généraux, which was a company trading with the Levant. All are printed excepting the following manuscript transcripts concerning the regulation of trade: 1)An extract of the declaration given to the Ministers of Holland and England by the Plenipotentaries of the King, 4 January 1717, including a note that 'this copy was given to the Company on 11 March 1718, in consequence of a letter written by M. Piquet, Keeper of the Seal at the Council of Foreign Affairs'. 2) A decree, dated 7 October 1717, on the laws governing duties on butter and cheeses. 3) Decree headed 'Cires', 1719, beginning 'The King wishes to treat favourably the manufacture established at Limoges...', and transcribed on the last page of a printed decree of 30 March 1719. 4) Decree, dated 1 August 1720, relating to the sawing and merchandising of merain wood, transcribed on the last page of a printed decree of 9 July 1720. 5) Copy of a letter written by the Companie des Fermiers-Généraux to Sr. Savalette, Receiver at St Valery concerning the liability of duty to goods imported from the Levant.

A roll with printed oaths of allegiance and supremacy with signatures and addresses of the Land Tax Commissioners of the City of London for 1779.

Incomplete copy of instructions to sheriffs of counties and mayors of corporate towns to fix tax assessments, dated 12 August, 1634. The sheriffs are to divide the whole charge laid upon the county into hundreds, lathes and other divisions, and those into parishes and towns, which are to be rated by houses and lands 'saveing that it is his Majestie's pleasure that where there shall happen to be any men of ability, by reason of gainfull trades, great stockes of money or personall estate, who perchance have either none or little land and consequently in an ordinary landscott, would pay nothing or very little such men be rated and assessed according to their worth and ability, and that the moneys that shall bee levyed upon such may be applied to the spareing and easing of such as being either of weake estate, or charged with many children or great debts are unable to beare soe great a chardge as the lands in their occupation might require in an usuall and ordinary proportion...'. The clergy are to be taxed and assessed in the same way as the rest of the king's subjects. Transcript of the signatures of 18 persons, including the Archbishop of Canterbury, the Bishop of Coventry, and the Earls of Arundel, Bridgewater and Dorset.

Manuscript tract on taxation entitled 'Observations sur l'impôt territorial en nature proposé à l'assemblée des notables', written by Donat Vosgien at Épinal in 1787.

Export ledger with a printed title page 'Beer Surveys, No.1. To be used for brandy & wine stock book, ruled, unruled, distillery & cider minutes & distillery checks', possibly kept by John Burton, excise export surveyor, from 11-18 Oct 1836, and numbered '12' on the cover. Items examined in the City of London and Southwark include glass 'packed for exportation', (including bottles for beer and wine), tobacco, paper and soap, also bricks being shipped from Bridport, Dorset, in 1850. Transcripts of instructions, memoranda, licences etc and printed forms (export packing certificates, payment of excise declarations, export shipping notices etc) are also included.

Collection of French printed forms, mostly local taxation demands and receipts, completed in manuscript, 1767-1856, including those for taxes paid by the Labaume family of Beaune, wine merchants, 1785-1816, with forms of 1811 and 1814 connected with legal proceedings against them for debt, and receipts for taxes paid by Philippe Regnault, brewer, of Dijon, 1802-1815.

Manuscript volume of financial abstracts relating to Customs and Excise duties, Exchequer bills and the Post Office, as follows:
1.'A true copie of the table of proportion whereby the money received out of the country upon the account of excise is applyed to the severall duties of excise...Excise Office, London, 9 July 1703', from an original signed by Deane Mountague'.

2. 'A state of the Exchequer bills issued by vertue of three act of Parliament that passed on the 8th, 9th and 12th year of the reign of William III computed from 26th April 1697 to 27th August 1703'.
3. Account of the Salt Act bills of credit, 1696-98.
4. Account of principal and interest paid on the several registers following, between Michaelmas 1702 and Midsummer 1704.
5. Account of the revenue of the General Post Office, 1702-1703.
6. Penny Post Office account 23 Sep-23 Dec 1702.
7. 'List of the officers and messengers belonging to the Peny Post Office with their several salaries and wages'.
8. 'Gross and net produce of the whole excise from 24 June 1704 to 24 June 1705'.

Manuscript volume concerning the fraudulent activities of maltsters and distillers, [1860], including tables of inspections made by postmasters in Kingston and Surbiton Common, London, from 1838 to 1844, investigating frauds by distillers, with reports on hypothetical cases of fraud, one dated 1861, and what appear to be copies of answers to examination questions. This section includes printed Regulations respecting the entry of premises subject to the survey of the excise (Excise Office, London, 1835). Inserted are a number of loose sheets, 1859-1865, including a lists of examination questions on the control of disilleries which were set in an examination at Somerset House, notes on duties and law relating to the Excise, as well as a letter from J Williams dated 31 Jan 1863 and giving 'the particulars of the late examination'.

Collection of transcripts, all written in the same hand in [1750], of papers relating chiefly to the administration of poor relief and vagrancy in Edinburgh from 1594-1750, including an Act to impose stent of £500 p.a. for 3 years for cleansing the town, 1687; a 'Report from the committee of the lords appointed to consider the proper method for providing the poor', 1731; an Act of Sederunt imposing stent for 2% on members of the College of Justice for the maintenance of the poor, 1732; a contract between the Council of Edinburgh and the Kirk Sessions for the upkeep of 'a large hospitall or work house... for the more regular maintenance and employment of the whole poor of the...city', 1740; a confirmation of the erection of 'the burgh of the Canongate', 1594; an Act in favour of 'the burgh of Edinburgh anent the annuity' 1661; a report of the 'annexation of the lands and annualls mortifyed to the ministers and hospital of Edinburgh', undated; and a report of the Lords of Council and Session on method for support and maintenance of the begging poor in the charity work house, 1749. There are also additions of 1752 and 1754, the latter being the estimate of the expense of the City Guard for 1745-1746.

Transcripts relating to local taxation in Edinburgh from 1745 to 1760, including:

1. 'Memorandum offered by the members of the College of Justice appointed by the Faculty of Advocates and Society of Writers to the Signet to the preses and other remanent stent-masters of the city of Edinburgh in relation to the imposing the stent on the inhabitants of the town for the year 1749'. The memorandum, dated 18 July 1749, contains eight questions put to the stent-masters, and these are answered in the following eight pages of the manuscript, written for the most part in another hand, and dated 19 July 1749.
2. A 'Report to the Faculty of Advocates of the stent-masters appointed by them to meet with the stent-masters of the town of Edinburgh for imposing the stent or cess for the year 1749', written in the second hand. A note in the original hand says that the reports were 'drop'd'.
3. Comments on the collusion between the Faculty of Advocates and the Town Council regarding the stent-masters, with a copy of a letter to George Chalmers, writer to the Signet, from Robert Thomson of Aberdeen, dated 13 Feb 1745, concerning stents at Aberdeen.
   4. The final leaf, dated 14 Jul 1760, contains in a third hand an 'Estimate of the land cess and trade stent to be imposed by the...Magistrats & Town Council of Edinburgh for the service of the year, viz. from 25 March 1759 to 25 March 1760'.

Manuscript 'Valuation of Pickton tithes to Michaelmas 1835', giving the property values of 9 farmers and the amounts for which they were liable. Includes 'Parish rates and cesses paid as per voucher to Michaelmas', and totals received from Kirk [Leavington] and Castle Leavington tithes to the same date.

Holograph drafts of speeches, 1765-1784, to be made in the House of Commons (but apparently not delivered) on subjects including American internal taxation, trade with Canada, the window tax and defence of the current administration.

Brief for the trial of John Hatch and David Boyce, dealers in foreign and British spirits at Averstoake in the county of Southampton, [1723], headed 'For the Attorney General...Information for the 10s. per gallon penalty for not keeping British spirits seperate [sic] from foreign brandy', and endorsed with the signatures of Sir Thomas Pengelly, Chief Baron of the Exchequer, and J. White, solicitor, and with the words 'To attend Mr. Justice [Alexander] Denton upon the point reserved. Ellis Solicitor for the Excise. For Sir Thomas Pengelly'. The dealers had been accused of mixing foreign and British spirits to avoid the customs: '...the said dealers kept in their warehouses and storehouses great numbers of caskes both of foreign brandy and of British spirits, which they industriously laid and placed in the most confused and disorderly manner they could contrive, on purpose to perplex and confound the officers...'.

Copy of the memorial of Arthur Lemuel Shuldham [of Dunmanway, Co. Cork] to the commissioners of the Excise, asking them to remit the costs of a suit begun by the Commissioners against Shuldham's pleasure yacht, built at Bristol in May 1789 at a cost of £2000. The yacht was condemned by the jury, and orders were given to dispose of it 'and your memorialist thereby lost many things therein not belonging to the said vessel'. The peculiar hardship of the case, and the largeness of Shuldham's family make him hope that the commissioners will remit the costs. The document is neither signed nor dated.

Extract from records of proceedings before the Commissioners 'for hearing and determining appeals against the duties on male servants' at the Golden Lion Inn at Cheriton Bishop, Devon, on 3 Feb 1807, giving reasons for allowing an appeal against a surcharge on a domestic servant made by the Rev. Bryan Roberts, Rector of Drewsteignton. The appeal had been challenged by James Searle, surveyor, and the commissioners were Richard Holland, John Cann and Baldwin Huldford. The return made by Roberts in 1806 had included 1 four wheel carriage, 2 riding horses, 2 labour horses, 4 sporting dogs, 1 male servant, and 'one other occasionally employed in his garden'.

Collection of manuscripts relating to the wine trade, comprising:

1. Indictment made by Edmond Trimer at the Middlesex Quarter Sessions held at Hicks Hall, 7 Jul 1658, to the effect that George Taylor, victualler of South Mimms, Middlesex, had sold 60 pints of wine (French, white, and Spanish sack) since 7 Aug 1657, contrary to the Act. Taylor had forfeited £600, and was to appear in court to answer the charge. Trimer claimed half the fine.
2. Letter from John Hunter, British Consul at Seville and San Lùcar, 16 Mar 1790, to Henry Dundas, Treasurer of the Navy, enclosing a 'Proposal for a supply of wine for the British Navy to be shipped in San Lucar, and delivered in Portsmouth', and a 'Proposal for a deposit of wines in the Isle of Wight'. Both proposals are signed by John Hunter, 16 Mar 1790.
3. Two letters from James Rannie, written at Leith, Scotland, including a covering letter dated 9 Mar 1795 to Henry Dundas, then Secretary of State for War and the Colonies, for a petition from the 22 'merchants, importers and dealers in foreign wines in Leith', against the proposed retrospective increase of duties on stocks of wine held by merchants on 24 Feb 1795 (wanting); and a letter from Rannie to Dundas dated 9 May 1795 concerning wines shipped to Dundas and wines reserved for him. (Rannie is spelt 'Rennie' in the endorsements.)
4. Memorandum endorsed 'Attorney General's [Sir John Willes] opinion...Wine imported in flasks or bottles, whether the officers may accept the duties where no fraud appears', dated 29 May 1736.
5. Draft of a bill to repeal the Acts of 1727 and 1745 setting duties on wine, endorsed 'A clause about wine imported in flasks or bottles'.

'An accompt of his Majesties customes in the Port of London inwards and outwards from Lady-day 1672 to Midsumer following'. The document names John Thorpe, Philip Marsh, Michael Wicks and Euclid Speidell, and shows the sums paid on Spanish and sweet wines, French and Rhenish wines, currants, vinegar, cloth, calf-skins and leather, to a total of £78,391 1s. 3d. On the dorse is 'An accompt of the new impost coynage duty and petty farmes in the Port of London from Lady-day 1672 to Midsumer following'. Imposts are shown as being levied on many of the same articles, but include also coinage duty, wood, salt and spice farms, potashes, to a total of £23,015 13s. 0½d.

Manuscript volume containing 'An abstract of the gross and net produce of the revenue of excise, malt, etc', with sections on 'rates on exciseable commodities' (including beer, wines, spirits, malt, candles, soap, paper, printed silks, wire, starch, hides, coffee, tea, chocolate, silver household plate and plate licences, victuallers licences, glass, coaches auctioneers' licences and auctions, male servants, bricks and tiles, linen, cotton, etc), the repeal of duties on paper in 1781 and additions of 1784, an 'Account of the Appropriations of the excise revenue', and 'Gross and Net produce of Excise, Malt etc' from 1709-1785.

Printed receipt, completed in manuscript, for six month's tax on four fire hearths (4 shillings), paid by Dorothy Watson for her house at Cawood, Yorkshire, to John Palmer, collector, on 3 Jun 1675.

Tables headed 'An Account of the revenues of the British Empire collected in the year 1800, distinguishing the gross and net produce, charges of management etc., and payments into the Exchequer of each respective branch Together with a general view of the revenues from the first stage of collection, with the various deductions therefrom, until the several sums were paid into the Exchequer', organised under the main headings of Customs; Excise; Stamps; Taxes; Post Office; Hackney coaches; 'Hawkers & Pedlers'; and 'General View'.

Indenture, dated 17 Oct 1667, between(1) Sir Robert Vyner Bt., Alderman of the City of London, (2) Sir Allen Broderick Bt., of Wandlesworth, Surrey, (3) Sir Richard Pigott Kt., (4) Perient Trott, (5) Humphey Beane, (6) James Hoare, (7) John Rives (or Ryves), (8) John Bence, (9) George Cock, merchant, and (10) James Temple, (3-10) being 'of London'. The identure settles their respective shares, profits, accounts and liability in the farm of the hearth tax revenues. The terms of an indenture of 30 Mar 1666 whereby Pigott, Trott and Beane paid £250,000 to the King for a grant of the annual rates of revenues from from 'fyer hearth and stoves' in England, Wales, and Berwick on Tweed, for 7 years; in Oct 1667 Vyner paid the £250,000 due to the crown, while Pigott, Trott and Beane lent their names to the transaction. Signed and sealed by the parties. Endorsed: 'Indenture...wherein Perient Trot...advanced 20,000 l.'

The Cobden Club prize winning essay for 1912 The taxation of the "unearned increment" by Josiah Charles Stamp.

Manuscript volumes containing an account of all taxes granted by Parliament since the Revolution, 1688-1705, containing Acts of Parliament from the first year of the reign of King William III and Queen Mary II up to the fourth year of Queen Anne's reign.

Papers of Jeremy John Durham (Paddy) Ashdown, [1970]-1999, including material relating to the working of the Liberal Democrat Party (including files on the merger of the Liberal and Social Democratic Parties in 1988), campaigns, and relations with related Liberal groups, such as campaigning within ethnic minorities, the Liberal Youth and Student Office, the Liberal Movement, the European Liberal Democratic and Reform Parties, and Liberal International; material relating to Social and Liberal Democrat and Liberal Democrat conferences, 1989-1993, comprising programmes, agenda and correspondence; files relating to the administration of party political broadcasts and press releases, 1988-1992; papers relating to general, by, local and European elections, 1988-1993, including the 1991 report on general elections, and the European Election Task Group and ASLDC reports on local government elections; files on parliamentary procedure, 1989-1992; financial and administrative papers of the Liberal Democrat Party, 1986-1992, notably relating to fund raising; material concerning the organisation of local parties, 1988-1993, including those in Scotland and Wales; Liberal Democrat correspondence, 1982-1993, mainly with party members; constituency correspondence, 1985-1994, relating to Yeovil; general correspondence, 1983-1994, with members of the public, on subjects including animal rights, the arts, blood sports, capital punishment, constitutional and electoral reform, defence, education, energy, the environment, Europe, foreign affairs/policy, health, housing, human rights, legal aid, minority rights, the Poll Tax, taxation, trade and industry, and transport; correspondence relating to issues in individual constituencies, 1988-1994; files of information and correspondence on particular subjects, 1984-1993; personal material relating to work by Paddy Ashdown, 1983-1994, including books, articles, speeches and details of programmes; files on the employment of staff in Paddy Ashdown's office, 1984-1992. Also: files created by Ashdown as leader of the Liberal Democrats, c1991-1999 (AccNo: M1981); Paddy Ashdown's diaries, July 1988-April 1997 (AccNo: M3059); personal and party correspondence, 1987-1998 (AccNo: M3322); diaries and emails, 1999-2006 (AccNo: M3348).

Copy of the minutes of the Hipperholme with Brighouse townships meetings, in the possession of Brighouse Corporation, copied in 1929. The meetings' main concerns were poor relief, roads and local tax assessment.

Papers of Percy Dewe Leake, 1909-1947, mainly comprising publications and working papers relating to British accounting theory and practice, notably capital, taxation, and industrial accounting.

Papers of Tony Lynes, 1957-1997, including research papers, correspondence and publications concerning various fields of social policy and administration collected by Lynes in his own research and as advisor to various organisations and individuals. Includes: material relating to research conducted as an assistant to Richard Titmuss and as an advisor to the Labour Party on social security policy; notes and papers concerning Lynes' involvement with the formulation of social security legislation; research material concerning pension schemes and policy (both domestic and international), housing, immigrants, asylum seekers, taxation, unemployment and work undertaken with his wife, Sally; papers, correspondence, reports and publications from and relating to Lynes campaigning and research into the functioning and operation of the Social Fund, 1988-1991.

The majority of these papers relate to Prest's time as a committee member of the Royal Commission on Civil Liability and Compensation for Personal Injury. There are also documents relating to his collected writings, his time as editor of the "Three Banks Review", his time as a member of the Monopolies and Mergers Commission, and miscellaneous correspondence.

Papers relating to Juliet Rhys Williams' work on economics, taxation reforms, wages policy, and Commonwealth trade; her membership of the European League for Economic Co-operation, the United Europe Movement, the European Movement, and other European groups; correspondence, articles and pamphlets relating to European issues; correspondence, speeches, conference papers and pamphlets from the Liberal Party; material concerning Rhys Williams' involvement in the Conservative Party, mostly relating to the Monday Club and elections; papers relating to commercial television, and film making; documents relating to the building and administration of Cwmbran New Town; papers relating to Rhys Williams' time as Churchwarden of St Anne's, Soho, and as vice-president of the St Anne's Society; material relating to the publishing and winding up of the 'European Review' and the 'Economic Digest'; minutes of the Bishop of Llandaff's Committee on hardship in the Rhondda Valley; Rhys Williams' collected writings, correspondence, and pamphlet and newsletter collections; papers relating to projects and societies in which Rhys Williams was involved; and family papers relating to property owned by the Rhys Williams family, family finances, photographs, Elspeth Rhys Williams (her daughter) and Sir Rhys Rhys Williams (her husband).

Papers and correspondence regarding finance and tax (Labour Party); papers and notes from Titmuss' social administration related research; papers and correspondence relating to the London School of Economics; official papers and notes from Titmuss' involvement with advisory committees and international organisations; overseas research papers and notes.

Papers of Richard Wainwright MP, c 1868-2005, including personal papers, papers relating to the Colne Valley constituency and general election campaigns, articles, speeches and press releases written by Wainwright and Liberal Party policy papers; papers relating to Richard Wainwright's time at Cambridge University, his work for the Friends Ambulance Unit during World War II and the Rowntree Reform Social Services Trust (now the Joseph Rowntree Reform Trust). Further papers relate to his wife, Joyce's, involvement in the Yorkshire Women's Liberal Federation.

Records, 1926-1951, of the Chinese Government Purchasing Commission (CGPC), including information on the state of Chinese communications; the workings of the Chinese Ministries of Communications, Railways and Industries; Chinese banking; construction and engineering technology and the work of British manufacturers; and some information on Chinese educational and cultural institutions in receipt of subsidies from the Board of Trustees for the Administration of the Indemnity Funds Remitted by the British Government.

Records, 1926-1951, relating to the foundation and constitution of the CGPC comprise printed report of the Anglo-Chinese Advisory Committee (China Indemnity Advisory Committee), 1926; correspondence, largely letters from the Board of Trustees to the CPGC, 1931-1950, concerning the constitution of the Commission, procedural issues, personnel and financial matters; file on procedure on appointment of a new member of the Commission, 1947-1948; correspondence concerning events preceding the winding-up of the Commission, 1951.

Financial records, 1931-1951, comprise papers on the Board Account, 1937-1950; papers on the Chin Fund (apparently a grant paid to Constance Chin, a patient of the Bethlem Royal Hospital), 1945-1951; summaries of expenses relating to purchase orders made by Chinese ministries, 1931-1951; Indemnity Fund cash books, 1937-1950; invoices and receipts relating to CGPC business, 1937-1951; financial statements and correspondence relating to banking matters with the Hong Kong and Shanghai Bank, 1931-1951, the subjects including investments and tax.

Operational records, c1928-1951, relating to the administration of purchase orders, comprise register of tenders/purchase orders, 1942-1946; contract registers (not comprehensive), 1931-1949, recording the management of contracts for the supply and delivery in China of plant, machinery and other materials manufactured in the UK for the Chinese government, and over 1,000 related contract files for engineering companies and manufacturers for industrial, construction, railway and other projects; tender forms, 1934, issued to contractors by the CGPC; specifications and standards, c1928-1937 and undated, largely for the construction of railways and carriages; correspondence concerning administration of purchase orders, 1932-1951, relating especially to delivery of locomotive spare parts and related materials; registers of export licences issue to British manufacturers under wartime regulations, 1941-1946; applications for export licences, 1939-1945; registers of shipments, insurance, freight and inspection fees, 1931-1951; shipping letters, 1937-1950, issued for CGPC shipments; general correspondence concerning the administration of the CGPC, 1931-1951, including correspondence with solicitors and correspondence concerning the CGPC premises in Tothill Street, London.

Annual reports and accounts, 1931-1950, comprise typescript accounts and reports, 1931-1950, of the CGPC and published annual reports, 1931-1950, including summaries of receipts and payments; and annual reports of the Board of Trustees, 1931-1938.

Miscellaneous records, c1932-1950, comprise one file including papers on subjects including railways, training Chinese students, Japanese imperialism, and CGPC records, a photograph of ships in harbour, and maps of China and the Far East.

Records, 1939-1943, of the China Purchasing Agency Ltd comprise standing regulations of the Board of Directors, undated; correspondence, 1939-1943, concerning various purchase orders; miscellaneous items, c1939-1940, including list of tenders passed for acceptance, 1939, and an undated schedule of materials shipped.