By Donald E. Ginter
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Extra info for A Measure of Wealth: The English Land Tax in Historical Analysis
The correct entries were inferred by matching the county rate valuations. b Only wool and lamb tithes were reported. Most townships reporting tithes include the tithes on corn and hay, which are much larger, and sometimes vicarial tithes as well. The nature of the tithes in Exelby and Gatenby was not specified. Sources: 1824 valuations for the county rate, QFR 1/5; 1824 land tax duplicates, NYCRO. the tax was abolished in 1963. This generalization is substantially correct, and most studies, including this one, correctly refer to the parish and township quotas as ossified.
In most agricultural townships where tithes are identifiable they probably constituted between 5 and 10 percent of the taxable value by the end of the eighteenth century. 1). In counting acres, then, it is clear that tithes should somehow be excluded. But can they be? Certainly they cannot be excluded systematically in all townships. It is simply incorrect to suggest, as Hunt does, that all clerical proprietor entries represent tithes. Some clergymen were also independently wealthy and held vast estates, and innumberable small holdings, as many duplicates make abundantly clear.
It is inevitable that landholding categories be employed in such studies, but the categories must be filled by line entry counts that take fully into account the complexities of the farming community. 5 Without elaborating any further examples, it is perhaps sufficiently clear that linking names within or between land tax duplicates poses procedural problems which are severe and which bear substantial consequences. To choose a procedure is unavoidable. Even a decision never to link names constitutes a choice.