ABSTRACT

This chapter explores the development of local taxation in the United Kingdom since early times. It considers the progress of the Sir Michael Lyons Inquiry into local government funding. All taxes are said to be based upon established principles — an examination of general principles of taxation is introduced by an account of the developments of funding of what might be called "local administration". The early development of taxation is misty, but could have developed from the principles of Roman taxation of 2000 years ago. The Roman era had two kinds of tax which were probably used extensively in Roman Britain, namely: property tax and poll tax. An important legacy of Anglo-Saxon times was the creation of an administration based on shires which were divided into hides. It seems that there were only three public services due to the sovereign in Anglo-Saxon times, namely: bridge building and maintenance, fortress building and maintenance, and military services.