George Warde Norman was a Director of the Bank of England from 1821
to 1872, a key figure behind the Bank Charter Act of 1844, and one
of the founders of the Political Economy Club. In 1821 G.W. Norman
began an essay on taxation as part of the utilitarian programme.
His vision was for increased human happiness through a wholesale
reform of the revenue system founded upon direct taxation in the
form of a comprehensive property tax. He continued to work on the
essay over many years, never losing his faith in the utilitarian
ideal or his belief in the property tax solution as the key to
fiscal happiness. This book represents G.W. Norman's final
thoughts, themselves a manifestation of a significant element in
the development of 19th century policy and institutions. This
edition of a hitherto unknown work demonstrates the importance of
utilitarianism to liberal thinking on taxation. As such, this
unique book will appeal to specialists in the history of economic
thought and to historians, especially those with an interest in the
history of public finance, an area in which G.W. Norman's
contribution has been almost entirely overlooked. Providing a new
and previously unexploited source, it should also prove to be a
fascinating read for postgraduates working in these fields.
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