- Museum number
- 1868,0808.6864
- Title
- Object: John Bull at his studies. Attended by his guardian angell.
- Description
-
John Bull, obese and gaitered, sits beside a table gaping at an enormous document, the bulky rolled end of which rests on the floor. He scratches his head, saying: "I have read many crabbed things in the course of my time - but this for an easy piece of Business is the toughest to understand I ever met with." Pitt (right), with wings and playing an Irish harp (see BMSat 9284, &c), leans towards him from clouds, saying:
'"Cease rude Boreas blustering railer,
Trust your Fortunes care to me.'
The document is headed: 'Tax upon Income a Plain Short and easy description of the Different Clauses in the Income Tax so as to Render it familiar to the Meanest Capacity. Clause 1st, Clause 2d', &c, follow; the text is indicated only, except for the notes: 'NB for a further explanation see Clause 701'; 'NB this Clause will be better understood by reading clause 2053'; 'NB this clause has no connection with clause 9075'; 'see Clause 999'.
On John's table (right) are bulky volumes: 'Journal', 'Day Book', and 'Ledger', with a paper: 'The sweet little Cherub that sits up aloft to keep watch for the Life [erased and replaced by] Purse of poor Jack.' (Cf. BMSat 7677.) 13 March 1799
Hand-coloured etching
- Production date
- 1799
- Dimensions
-
Height: 347 millimetres
-
Width: 238 millimetres (cut)
- $Inscriptions
-
- Curator's comments
- (Description and comment from M.Dorothy George, 'Catalogue of Political and Personal Satires in the British Museum', VII, 1942)
The Act, 39 Geo. III, c. 13, with three unimportant amending acts in Mar., May, and July, was very elaborate; each increment of £5 above £60 a year involved a different rate, varying from 1/120th to the full rate of 1/10th, which was paid on £200 a year and upwards. The clauses relating to deductions (for debts, children, life insurance, repairs) were also complicated. It was denounced as inquisitorial. The famous budget speech, 3 Dec. 1798, summarized the scheme, a result of the failure of the tripling of the assessed taxes (see BMSat 9043) and of a desire to meet the year's expenses without loans and to inspire other nations to similar exertions. It became law on 9 Jan., to come into operation on 5 Apr. See 'Parl. Hist.' xxxiv. 1 ff.; 'Ann. Reg.', 1799, pp. 184 ff.; Dowell, 'Hist. of Taxation', 1888, iii. 92 ff.; Seligman, 'The Income Tax', 1914, pp. 72-89. See BMSats 8620 A (1800), 9280, 9281, 9282, 9283, 9337, 9338, 9344, 9353, 9354, 9366, 9367, 9391, 9400, 9518, 9520, 9544.
The print is described by Dowell, op. cit. ii. 326, and Seligman, op. cit., p. 78.
- Location
- Not on display
- Acquisition date
- 1868
- Department
- Prints and Drawings
- Registration number
- 1868,0808.6864