Report from the Select Committee on the Income and Property Tax; together with the Proceedings of the Committee, Minutes of Evidence, and Appendix.

[London], Ordered by the House of Commons, to be Printed, 1 August 1861.

Folio, pp. xxxii, 302, iv [‘Analysis of Index’], 51, [1]; MS pagination to alternate pages, else a good copy in recent cloth-backed boards.


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First edition. This is the concluding report of the Commons Select Committee that had been responsible for investigating possible modifications to income tax policy. John Stuart Mill appeared before the Committee on the 18 June 1861, where he reiterated his central belief that the current system of income tax was unfair to those on small or temporary incomes, ‘though I do not go nearly so far as many people in my estimate of the amount of that injustice’ (p. 212).

The Committee ultimately shied away from embarking on a programme of fiscal tinkering, reasoning that ‘the objections which are brought against [income tax], are objections to its nature and essence rather than to the particular shape given to it’ (p. iv).

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