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Excerpt from The Forum, Vol. 17: March August, 1894 The idea of a general income tax as a means of raising revenue was first embodied in the form of a statute in Great Britain under the administration of Mr. Pitt in 1798; and was proposed and advocated solely as a means for obtaining additional revenue for the prosecution of the war with France. It imposed a tax often per cent on all incomes in excess of 200 After the Peace of Amiens, in 1802, it was repealed on the ground that a tax of this character ought to be exclusively reserved for the exigencies of war; and for the same reason it was reimposed on a revival of the war during the following year. Subject to various modifications it formed an important constituent of the fiscal system of Great Britain until after the battle of Waterloo and the Peace of 1815, when it was again repealed. After this, nothing more was heard about it until 1842, when Sir Robert Peel reimposed it as a merely temporary measure, for a period of four years. It has, however, since remained a permanent feature of the British fiscal system, although its repeal has been promised and anticipated by various administrations; and in the general election of 187 4, Mr. Gladstone, in an address to the country, especially asked that confidence and continued administration of the government be given him, on the ground that he contemplated an early repeal of the income tax. Circumstances, however, have prevented any such action, and in subsequent years of office Mr. Gladstone has not hesi tated to raise the tax whenever the necessity for additional revenue be came imperative. That he has regretted his inability to abolish it is evident from his saying in his financial statement in 1853. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works."