Obscure
Taxes
Whilst the present Chancellor of
the Exchequer is one of the most expert in the art of relieving us of our money
unnoticed, other Chancellors have been more obvious in their efforts. For
example in 1662 the Hearth Tax was introduced at the rate of two shillings for
every hearth in a house. With the help of a builder it could of course be
avoided but the consequences for comfort were a sufficient disincentive. The
Window Tax which replaced it in 1662 was imposed at the rate of 2s for houses of
up to 9 windows, 4s for those of 10 to 20 and 8s for mansions with more than 20
windows. Blocked-up windows in houses of the period from then until 1851 are
clear evidence of a reluctance to pay up.
Scholars have recently unearthed
details of an earlier tax along similar lines, targeted at musicians. The tax
was levied on musical instruments at a rate of 6d per hole or string. The
rationale was that amateur musicians clearly had plenty of money if they could
afford viols, whilst buskers and itinerant wind players needed to be
discouraged. The consequences were predictable: many recorders were replaced by
three-hole pipes, the theorbo suddenly became a luxury few could afford, whilst
the fretted blasthorn, having both strings and holes, became extinct overnight.
The recorder, which had originally been known as la fl�te � neuf trous on
account of having alternative holes for left- and right-handed players (one of
which was blocked with wax), was hastily renamed fl�te � bec lest it incur even
more tax. There were court cases which established, amongst other things, that
topologically the natural trumpet was equivalent to a doughnut, and therefore
only had one hole. Fortunately the modern practice of having finger holes to aid
in tuning had not then been introduced, so it became the most economical of
instruments.
At a time when music-making was one of
the cheapest amusements available, this badly conceived tax was exceptionally
unpopular. It was repealed on the 1st of April 1603 after a series of Hole Tax
riots caused massive disruption in London and other major cities.
D George Arrowsmith