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Rare English Treatise on Taxation Kyd, Stewart [bap. 1758-1811]. Arrangement, Under Distinct Titles, Of All the Provisions of the Several Acts of Parliament Relating to the Assessed Taxes. London: Printed For, And Sold By, Butterworth, Hurst, And Pheney [et al.], 1799. [ii], 4, 9, [1], 288 pp. 4-pp. publisher advertisement following title page. [Bound with] [Kyd, Stewart]. Methodical Arrangement of an Act, Passed 39 Geo. III. C. 13, Entitled, An Act to Repeal the Duties Imposed by an Act, Made in the Last Session of Parliament, For Granting an Aid and Contribution for the Prosecution of the War, And to Make More Effectual Provision for the Like Purpose, By Granting Certain Duties Upon Income, In Lieu of the Said Duties. (9th Jan. 1799.) [Caption Title]. [London?: s.n., 1799 or 1800]. [ii], [3]-101. Like many copies, as noted by the ESTC, issued without title page. Octavo (9" x 5-3/4"). Recent period-style quarter calf over marbled boards, lettering piece, blind fillets and gilt title to spine, endpapers renewed. Moderate toning to interior, light foxing in a few places, later annotations in pencil to rear endleaves. $1,500. * First edition. Kyd, a Scottish lawyer and radical politician, was a well-respected writer of treatises on commercial law. Arrangement is a fascinating overview of the various forms of personal taxation in Great Britain at the beginning of the nineteenth century. A second, enlarged edition appeared in 1801. Methodical Arrangement is an explication of one of several income tax acts passed in 1799. The ESTC considers this work, possibly an expansion of Kyd's The Substance of the Income Act (1799), bibliographically distinct, but it appears in a similar or identical form in other copies of the first edition of Arrangement that we have seen. (The ESTC record for this work shows that it does not have a title page.) Both editions of Arrangement are rare. OCLC locates 3 copies worldwide of the first edition (British Library, Library of Congress, University of Cincinnati Law School). (The copy it locates at the San Francisco Law Library appears to be an error.) English Short-Title Catalogue (ESTC) T469910, T469913. Seller Inventory # 75727
Bibliographic Details
Title: An Arrangement, Under Distinct Titles [with]...
Publication Date: 1799
Binding: Hardcover
Edition: 1st Edition
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