Ginter focuses on the years 1780 to 1832, a period for which many
land tax records survive and precisely when modern forms of
political organization began to emerge and when industrialization
and enclosure are thought to have altered the fabric of society and
the economy. Through an examination of more than 5,000 parishes in
fifteen historical counties -- approximately one-third of England
-- he shows that inequalities in the burden of national taxation
were far greater than anyone has estimated. Having researched both
local and national taxation procedures, he reveals that, on the eve
of the nineteenth-century "Revolution in Government," the tenantry
and yeomanry were administratively far more independent of
parliamentary statute and of their local gentry and magistracy than
has previously been suggested. Drawing on evidence from the three
ridings of Yorkshire, he discloses other problems associated with
the land tax duplicates. While Ginter argues that the land tax
duplicates are wholly inadequate for the study of the fortunes of
the small yeoman and that the literature on this subject must be
fundamentally reconsidered, he reveals a method which can reliably
exploit the land tax duplicates as a systemic documentation. He
contends that the full potential for studies based centrally on the
land tax has scarcely begun to be explored.
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