Folio, pp. xxxii, 302, iv [‘Analysis of Index’], 51, ; MS pagination to alternate pages, else a good copy in recent cloth-backed boards.
US $979 €798
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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THE RARE FIRST EDITION WARD, Bernardo.
Proyecto economico, en que se proponen varias providencias, dirigidas á promover los intereses de España, con los medios y fondos necesarios para su plantificacion: escrito en el año de 1762 … Obra postuma.
First edition. Despite McCulloch’s doubts that ‘anything approaching to a good treatise on Political Economy should have been published in Spain previously to its invasion by the French under Napoleon’ (pp. 31–2), Ward’s work has been described as ‘perhaps, the best digested and most methodical book written on these topics in Spain during the [eighteenth] century, giving a clear insight into the causes of the decay of the country, which, like his predecessors, Uztáriz and Ulloa, Ward ascribes to the neglect of trade and industry, and to the absurd system of taxation which had prevailed for more than two centuries. Like them, Ward is a mercantilist, but more discriminating and less extreme’ (Palgrave).
SCIENTIFIC AGRICULTURE [YOUNG, Arthur].
A Six Weeks Tour, through the Southern Counties of England and Wales. Describing, particularly, I. The present state of agriculture and manufactures. II. The different methods of cultivating the soil. III. The success attending some late experiments on various grasses, &c. IV. The various prices of labour and provisions. V. The state of the working poor in those counties, wherein the riots were most remarkable. With descriptions and models of such new invented implements of husbandry as deserve to be generally known: interspersed with accounts of the seats of the nobility and gentry, and other subjects worthy of notice. In several letters to a friend. By the author of the Farmer’s Letters.
First edition. ‘Young’s own estimate of this book is that it is one “in which for the first time, the facts and principles of Norfolk husbandry were laid before the public”, but important as these facts were ... the book is more valuable than Young would have us believe. It laid before the public “the fact and principles” of the husbandry of a line of country from Bradfield to London and from London to South Wales, and the details given were quite all-inclusive. They comprised the crop rotations, the implements used, the cost of labour and provisions, which often varied surprisingly in a few miles, the size of farms, and the horses or oxen employed on holdings of different sizes ... Passing reference is [also] made to local industry, such as the manufacture of Witney blankets, and useful facts and figures about it are mentioned’ (Fussell).