An Arrangement, Under Distinct Titles [with] Methodical Arrangement...
Rare English Treatise on Taxation Kyd, Stewart [d. 1811]. Arrangement, Under Distinct Titles, Of All the Provisions of the Several Acts of Parliament Relating to the Assessed Taxes. London: Printed For, And Sold By, Butterworth, Hurst, And Pheney [et al.], 1799. [ii], 4, 9, , 288 pp. [Bound with] [Kyd, Stewart]. Methodical Arrangement of an Act, Passed 39 Geo. III. C. 13, Entitled, An Act to Repeal the Duties Imposed by an Act, Made in the Last Session of Parliament, For Granting an Aid and Contribution for the Prosecution of the War, And to Make More Effectual Provision for the Like Purpose, By Granting Certain Duties Upon Income, In Lieu of the Said Duties. (9th Jan. 1799.) [Caption Title]. [London?: s.n., 1799 or 1800]. -114 pp. Without title page (possibly not issued); lacking final blank leaf. Octavo (8-1/4" x 4-3/4"). Contemporary three-quarter speckled calf over marbled boards, gilt fillets and lettering piece to spine, edges speckled blue, several blank leaves added after text block by binder. Light rubbing to boards, moderate rubbing to extremities, a few tiny nicks to spine, corners bumped and somewhat worn, hinges cracked, early ownership signatures to front endleaf ("Tho. Pyste") and head of title page (illegible). Moderate toning to interior, very light foxing and soiling to a few leaves, manuscript additions (dated 1802) to tables in first work, tear to gutter of its last leaf with minor loss to text but not legibility. A nice copy of two rare items. $1,500. * First edition. Kyd, a Scottish lawyer and radical politician, was a well-respected writer of treatises on commercial law. Arrangement is a fascinating overview of the various forms of personal taxation in Great Britain at the beginning of the nineteenth century. A second, enlarged edition appeared in 1801. Appended to the work is an explication of one of several income tax acts passed in 1799. The ESTC considers this work, possibly an expansion of Kyd's The Substance of the Income Act (1799), bibliographically distinct, but it appears in a similar or identical form alongside other copies of the first edition of An Arrangement that we have seen and may have been sold or issued with that title. Other copies also lack a title page. Both editions of An Arrangement are rare. OCLC locates 3 copies worldwide.
Book number 74868