ABSTRACT
The figures indicated in Maps 20.4-6 are far from straightforward. Between 1803 and 1911, income tax was not simply levied on individual taxpayers and it is not possible to
20.1-3 Non-landed wealth-holders’ business venues, 1809-1914
say precisely how many individual taxpayers there were, let alone their geographical distribution. The maps here indicate the total county-by-county assessments for total income declared under three of five Schedules. Schedule D-the assessment on business and professional incomes-and Schedule E, that on the incomes of employees of corporations (including non-business corporations like Oxbridge colleges), are included in the totals, as are those assessments made under Schedule A, which separately detailed certain types of business activities, including mines, quarries, canals and railways. Tax on land rent, farmers’ incomes and income from government securities are not included in these figures. The sources did not differentiate business units from individual taxpayers, and the figures in these maps also include, besides taxpayers, the tax on the profits of businesses. The data in Maps 20.5-6 are taken from the manuscript income tax returns (I.R. 16) currently held at the public Record Office, Kew, while the 1806 statistics (20.4) are taken from the county returns of income tax published in the Parliamentary Papers in 1815-16.
