Bourne Archive: Aveland Tax: Morton

http://boar.org.uk/ariwxo3AVTaxMorton.htm    Latest edit 20 Feb 2011.   

Interactive version ©2011 R.J.PENHEY


The Bourne Archive


Land Tax Assessment of Landholders in Morton, Aveland, 1817.


One sheet of paper, 484 x 382 mm. folded into twelve.

All manuscript; in which, the second part of the table lies alongside the first and to its right.


Recto:

Lincoln

Kesteven

Aveland

Parish of Morton }

To Wit An assessment made in pursuance of An Act passed in the 38 Year of his Majesty’s Reign for Granting an aid to his Majesty for a Land Tax to be raised in Great Britain for the Service of the Year, 1798 1, and made perpetual by another Act passed in the 38 Year of his present Majesty and also in pursuance of another Act passed in the 56 Year of his said Majesty’s Reign 2 for continuing and Granting to his Said Majesty, a Duty on Pensions, Offices and Personal Estates at the Rate of four shillings in the Pound. From the 25 Day of March 1817 to the 25 Day of March 1818. Edwd. Baker Assessor.

Proprietors Names

Occupiers Names

Sum Assessed

& Exonerated

Yearly Payment

 

 

£   S   D

£   S   D

Marquis of Exeter.

His Wood Land

7 ‘’ 0 ‘’ 0

1 ‘’ 8 ‘’ 0

Do.,,    ,,    ,,

Lambert

8 ‘’ 10 ‘’ 0

1 ‘’ 14 ‘’ 0

Wm.  Lawrance

Widow Ley

1 ‘’ 13 ‘’ 4

- ‘’ 6 ‘’ 8

Thos. Hogard

‘’  ‘’  ‘’  ‘’  ‘’  ‘’  ‘’

-  ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Edwd. Franks

Himself

3 ‘’ 3 ‘’ 4

- ‘’ 12 ‘’ 8

Wm.  Lawrance

Robt. Sandall

1 ‘’ 13 ‘’ 4

- ‘’ 6 ‘’ 8

Do.,, — ,, — ,,

Robt. Patchett

1 ‘’ 6 ‘’ 8

- ‘’ 5 ‘’ 4

Lord Bishop of Lincoln

Edwd. Arden

96 ‘’ 17 ‘’ 6

19 ‘’ 7 ‘’ 6

Truesdales Hospital 3

John Faulkner

20 ‘’ ‘’ ‘’ ‘’

4 ‘’ 0 ‘’ 0

Geo Parker Esqr.

John Freeman

5 ‘’ 0 ‘’ 0

1 ‘’ 0 ‘’ 0

Edwd. Bullock

James Read

32 ‘’ 13 ‘’ 4

6 ‘’ 10 ‘’ 8

Do.,, — ,, — ,,

Wm. Fisher

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Robt. Hanford

Himself

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

Geo Parker Esqr.

Widow Hare

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Marquis of Exeter.

John Freeman

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Thos. Buckworth Esqr.

Edwd. Franks

20 ‘’ 0 ‘’ 0

4 ‘’ 0 ‘’ 0

Geo Parker Esqr.

Wm. Cope

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

Mr. Wing

Mr. Buckworth

12 ‘’ 0 ‘’ 0

2 ‘’ 8 ‘’ 0

Mrs. Digby

Simon Merryman

2 ‘’ 6 ‘’ 8

- ‘’ 9 ‘’ 4

Wm.  Lawrance

Himself

‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Mrs. Rogers

Herself

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

Mr. Richardson

John Lambert

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Mr. Bedford

Thos. Wilson

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Mrs. J. Rogers

Herself

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Geo Parker Esqr.

Charles Rogers

26 ‘’ 13‘’ 4

5 ‘’ 6 ‘’ 8

Marquis of Exeter.

— ,,Do.,, —

6 ‘’ 13 ‘’ 4

1 ‘’ 6 ‘’ 8

John Freeman

Himself

3 ‘’ 10 ‘’ 0

- ‘’ 14 ‘’ 0

Charles J. Packe Esqr.

Himself

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Do.,, — ,, — ,,

— ,, Do. ,, —

6 ‘’ 10 ‘’ 0

1 ‘’ 6 ‘’ 0

John Lambert

 (Whymant) 4

Himself

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

Geo Parker Esqr.

John Lambert

2 ‘’ 10 ‘’ 0

- ‘’ 10 ‘’ 0

Mrs. Dring

Herself

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Revd. Mr. Hopkinson

Himself

5 ‘’ 0 ‘’ 0

1 ‘’ 0 ‘’ 0

Mr. Wyan

Himself

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Mr. Brown

J. Freeman

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Capn. Baker

Jno. Freeman

2 ‘’ 5 ‘’ 0

- ‘’ 9 ‘’ 0

Francis Porter

Wm. Lambert

1 ‘’ 6 ‘’ 8

- ‘’ 5 ‘’ 4

Marquis of Exeter.

J. Cole

7 ‘’ 13 ‘’ 4

1 ‘’ 10 ‘’ 8

Mr. Morris

J. Lambert

25 ‘’ 6 ‘’ 8

5 ‘’ 1 ‘’ 4

Revd. Mr. Hopkinson

Edwd. Baker

20 ‘’ 0 ‘’ 0

4 ‘’ 0 ‘’ 0

Richd. Casswell

Himself

2 ‘’ 0 ‘’ 0

- ‘’ 8 ‘’ 0

 

67 ‘’ 10 ‘’ 6

32 ‘’ 3 ‘’ 0

99 ‘’ 13 ‘’ 6

Proprietors Names

Occupiers Names

Sum Assessed

& not Exonerated

Yearly Payment

Hare & Smith Esqrs.

Edwd. Arden

2 ‘’ 0 ‘’ 0

- ‘’ 8 ‘’ 0

Mrs. Pauncefoot

Edwd. Baker

6 ‘’ 0 ‘’ 0

1 ‘’ 4 ‘’ 0

Do.,, _________

Do.,, _____

2 ‘’ 0 ‘’ 0

- ‘’ 8 ‘’ 0

Edwd. Baker

Himself

2 ‘’ 0 ‘’ 0

- ‘’ 8 ‘’ 0

Wm. Butler

E. Baker

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

John Lister

R. Bugg

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

John Burchnall

Himself

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

John Barrow

Himself

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Thos. Wyer 5

Charles Boyall

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

Geo Parker Esqr.

Wm. Cope

2 ‘’ 0 ‘’ 0

- ‘’ 8 ‘’ 0

John Chantry

Himself

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Late Arnold

Thos. Christian

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Sir Gilbert Heathcote

Do.,, _______

12 ‘’ 6 ‘’ 6

2 ‘’ 9 ‘’ 4

Dawkins

John Christian

5 ‘’ 6 ‘’ 8

1 ‘’ 1 ‘’ 4

Wm. Christian

Himself

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

Edwd. Freeman

Himself

- ‘’ 10 ‘’ 0

- ‘’ 2 ‘’ 0

Edwd. Clarke

Himself

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Mrs. Cowdron

Herself

0 ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Robt. Taw

Himself

2 ‘’ 0 ‘’ 0

- ‘’ 8 ‘’ 0

Jos. Eayrs

Himself

1 ‘’ 6 ‘’ 8

- ‘’ 5 ‘’ 4

Daniel Franks

Himself

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

John Freeman

Himself

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

Edwd. Franks

Himself

1 ‘’ 6 ‘’ 8

- ‘’ 5 ‘’ 4

Mrs. Harper

Wm. Grummitt

2 ‘’ 10 ‘’ 0

- ‘’ 10 ‘’ 0

Edwd. Baker

Jno. Hill

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Mr. Bullock

Robt. Hanford

10 ‘’ 0 ‘’ 0

2 ‘’ 0 ‘’ 0

Mussons

Wm. Holmes

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Edwd. Eldret

Jno. Jarvis

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Jno. Lambert

Himself

1 ‘’ 6 ‘’ 8

- ‘’ 5 ‘’ 4

Revd. Mr. Hopkinson

Wm. Lawrance

17 ‘’ 10 ‘’ 0

3 ‘’ 10 ‘’ 0

Mrs. Lister

Herself

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

John Lister

Himself

5 ‘’ 6 ‘’ 8

1 ‘’ 1 ‘’ 4

John Lister

Robt. Lister

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Mrs. Pauncefoot

Simon Merryman

6 ‘’ 13 ‘’ 4

1 ‘’ 6 ‘’ 8

John Maykins

Himself

1 ‘’ 5 ‘’ 0

- ‘’ 5 ‘’ 0

Edwd. Baker

Jno. Mehew

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

John Hill

Jno. Marvin

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Thos. Pitts

Himself

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Wm. Palmer

J. Palmer

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Mr. Ashall

Jno. Palmer

- ‘’ 10 ‘’ 0

- ‘’ 2 ‘’ 0

Jno. Tomlin

Jno. Roberts

1 ‘’ 5 ‘’ 0

- ‘’ 5 ‘’ 0

Mr. Wyer

Widow Percivall

- ‘’ 10 ‘’ 0

- ‘’ 2 ‘’ 0

Mrs. Rogers

Saml. Rowlins

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Mr. Gibbins

Geo. Sharrack

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Edwd. Thompson

Himself

4 ‘’ 0 ‘’ 0

- ‘’ 16 ‘’ 0

Mr. Hogard

E. Thompson

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

E. Thompson

 (Greatford)

Himself

13 ‘’ 0 ‘’ 0

2 ‘’ 12 ‘’ 0

Do.,, _________

Do.,, _________

2 ‘’ 0 ‘’ 0

- ‘’ 8 ‘’ 0

Jno. Chambers

Himself

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Mr. Ormond

Jos. Thurlby

1 ‘’ 6 ‘’ 8

- ‘’ 5 ‘’ 4

Wm. Turner

Himself

2 6 ‘’ 6 ‘’ 8

- ‘’ 5 ‘’ 4

James Wyan

Himself

6 ‘’ 0 ‘’ 0

1 ‘’ 4 ‘’ 0

Geo. Parker Esqr.

John Freeman

6 ‘’ 6 ‘’ 8

1 ‘’ 5 ‘’ 4

Isaac Wyer

Himself

2 ‘’ 13 ‘’ 4

- ‘’ 10 ‘’ 8

Mrs. Grummitt

Isaac Wyer

3 ‘’ 16 ‘’ 8

0 ‘’ 15 ‘’ 4

Thos. Wyer

John Wilby

2 ‘’ 0 ‘’ 0

- ‘’ 8 ‘’ 0

Edwd. Eldret

Himself

1 ‘’ 0 ‘’ 0

- ‘’ 4 ‘’ 0

Mr. Ormond 7

Henry Waters

- ‘’ 13 ‘’ 4

- ‘’ 2 ‘’ 8

Thos. Wilson

Himself

1 ‘’ 6 ‘’ 8

- ‘’ 5 ‘’ 4

Mrs. Elsom

Mrs. Wymant

11 ‘’ 6 ‘’ 8

2 ‘’ 5 ‘’ 4

Mrs. Framks

Thos. Wilson

1 ‘’ 10 ‘’ 0

- ‘’ 6 ‘’ 0

 

32 ‘’ 3 ‘’ 0

8th May 1817 Seen and allowed by us.

Bernd. Cracroft

Samuel Hopkinson

Wm. Waters

Verso:

Morton

 Land Tax Assessment 1817 —


Commentary.

Morton now lies in the civil parish of Morton and Hanthorpe. Until recent years, the parish was known as Morton by Bourne.

For the philosophy of taxation based on land value, see Land value tax. For the working of land tax generally, see Property tax.

The tax was introduced in 1789, under the administration of William Pitt the younger. By far the biggest single land holding was that of the Bishop of Lincoln. It will have belonged to the post of the bishop rather than to the man in that post. However, in both 1798, when the original Act of Parliament was passed and in 1817, that man was Dr. George Pretyman, who had by 1817, adopted the further name of Tomline. He had been a close supporter of Pitt and his unofficial private secretary. Pitt turned to him for advice in financial matters, where Pretyman’s mathematical skill was particularly useful. Even after Pitt had appointed Pretyman as Bishop of Lincoln in 1787, something of that relationship continued at a distance. (G.M.Ditchfield in the DNB George Pretyman Tomline) Thus it seems possible that the principal landholder in Morton had had a hand in formulating the present tax. Presumably, the exonerated status of his tax assessment meant that he did not have to make the yearly payment.

Exemption means that a person is not liable for the tax but exoneration means that while he is strictly liable, he is let off for one reason or another. The web site of the Tulpenhocken Schools District of Bethel, Pennsylvania may help to give an idea of the nature of tax exoneration. This Dover Township form gives an example of the process in action.

Footnotes.

1. ^    Later in the year, income tax was introduced. The government’s expenditure was high: this was the year of the Battle of the Nile.

2. ^   1816.

3. ^   This will have been Truesdale's Hospital, Stamford.

4. ^   Possibly Whymont.

5. ^   As the list goes on, the scribe becomes progressively more tired, so leaving a little doubt about this interpretation but comparison with the surname elsewhere in the document makes it appear very likely.

6. ^   sic. It is also true that the figures in the yearly payment column do not add up to the sum given but they are those of the assessors.

7. ^   Perhaps Mrs. Ormond.


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