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1901-02.


Houses charged to Duty-
Shops or Warehouses

Hotels, Public-houses, &c

Tmrrn.hOUSeS


No.

249,283
85,850
31,110
13,887

889,635


No.

295,344
93,316
32,293
24,163
1,231,086


£

12,476,571

6,293,157

767,575

835,794

45,119,664


£

15,032,034

8,779,458

809,704

1,540,313

57,642,067


£

217,208

128,796

6,796

16,315

1,182,376


£

] Not

separa-
C tely
1 shown.


liOdfifinff-houses


Dwelling-houses


Total charged to Duty


1,269,765


1,676,202


65,492,761


83,803,576


1,551,490


1,928,085


Houses, &c., not liable to Duty-
Annual value under £10

Do. £10 and under £16..

Do. £15 and under £20 . .
Houses used solely for Trade,

&c


3,286,345

1,122,666

599,411

434,753
14,472

24,750


3,245,642

1,622,182

804,386

571,644
31,433

28,478


19,354,237
13,084,917
10,083,095

30,090,802
192,661

1,874,214


20,227,804
19,079,413
13,615,556

40,562,448
397,353

3,113,069


-





Artisans' Dwellings





Other Exemptions from Duty-
Hospitals, Schools, JcG


_


Total not charged to Duty


5,482,397


6,303,766


74,679,926


96,985,642





Total charged and not charged


6,752,162


7,979,967


140,172,687


80 .789,218


1,551,490


1.928,086



* The Inhabited House Duty is not charged in Ireland.



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DEATH DUTIES.



387



Death Duties. — Amount of Property upon which Death Duties were
paid in each of the undermentioned years, with the Net Amount
of the various Death Duties collected, as far as the particulars

^ f^ can be stated.

I / (Compiled from the Reports of the Inland Revenue CommUswnerSj and the "Statistical

*■ • • Abstract fw the Uriited Kingdom")



Years


Amount of Property


1


Net Amount
of Legacy and


Net
Amount of


Net Amt.


ended


Upon which


Upon which




of Old
Temporary
EatateDuty


Slst


Probate Duty


Succession


Total.


Succession


Probate Duty


March.


was paid.


Duty was paid.




Duties coUected.


collected.


coUected"




£


£ 1 £


£


£


£


1889....


145,680,000


44,148,000


189,828,000


3,736,847


112,821,039




1890....


155,327,000


46,196,000


201,523,000


3,789,066


112,264,401


790,019


1891....


165,329,000


50,060,000


215,379,000


3,835,243


H2,413,668


1,194,377


1892....


198,897,000


48,056,000


241,453,000


4,028,509


112,811,187


1,402,721


1893....


164,322,000


55,614,000


219,986,000


4,697,897


112,898,030


1,254,662


1894....


162,866,000


48,472,000


211,338,000


3,983,509


2,363,059


1,232,228


1895....


ttl59,339,000


tt49,607,000


tt208,946,000


4,159,397


*4,556,545


1896....


tt219,489,000


tt34,030,000


tt253,519,000


3,782,373


*7,817,856


1897....


tt220,321,000


tt26,760,000


11-246,081,000


3,370,180


*7,331,010


1898....


tt248,699,000


tt21,908,000


tf270,607,000


3,323,314


*7,820,96l


1899....


tt252, 146,000


tt20,027,000


[•t272,178,000


3,624,318


*7,821,068


1900....


tt291,980,000


tf20,029,000


ft312,009,000


3,919,257


*9,944,248


1901....


tt265,211,000


ft21,802,000


^t287,013,000


3,885,396


*8,553,027


1902....


tf276,759,000


tt26,521,000 ft302,280,000 1


4,442,624


•9,761,467


1903....


tt277,920,000


tt22,803,000 ff800,723,000 1


3,967,466


♦9,700,361



* Amount of New Estate Duty and of old Probate and Account and Temporary £state Duties
collected, exclusive of proportion due to Local Taxation Account. See also note ft below.

t Imposed in 1889 (one per cent, on all property, real or personal, in the case of estates exceeding
£10,000 in amount).

il Exclusive of the proportion of receipts from Probate Duty due to Local Taxation Accounts—
one-third in 1888-9, and one-half subsequently.

ft NOTE.— The amounts of property subjected to Duty, stated above, are not properly
comparable with the amounts stated for earlier years, on account of the great changes
Introduced into the system of the Death Duties by the "Finance Act, 1894." The New
Estate Duty, which is in substitution of the former Probate and Account Duties and the
old Estate Duty of 1889 (see note t above), applies to the estates of all persons dying after
the 1st August, 1894; but while the Probate Duty applied only to personalty, the New Estate
Duty applies to ALL PROPERTY, real or personal, settled or unsettled, passing at death.
A further difference between the old and new systems is to be found in the provisions
of the "Finance Act, 1894," permitting, in certam circumstances, property to be declared
and taken Into consideration in fixing rates of duty on which duty may not actually be

eEiid until subsequent years. The gross amount of capital of which the Inland Revenue
epartment had notice as passing at death in 1902-1903 was £302,779,927.
Under the " Finance Act, 1894,''^ the Local Taxation Account receives 1^ per cent, on ail
personalty in the United Kingdom passing by will or under intestacy.

Death Duties. — Numbers of Estates and Net Amounts of Capital upon
which Probate and Account Duties were paid in the year 1902-1908;
with similar particulars in regard to Estates subject to Estate
Duty of which the Inland Revenue Board had notice as passing
at death in the same year. (The amounts are stated in thousands

•| O of £'s— OOO's omitted.)

JL^^e (Compiled from the JQth Report of the Inland Revenue Commissioners,)





Numbers of Ji:statk8.


Net Capital.


Classification of Estates— in accordance
with the " Finance " Act, 1894.


Subject to

Probate and

Account

Duties.


Subject to

New Estate

Duty.


Subjected to

Probate and

Account

Duties.


Subjected to

New Estate

Duty.


Small Estates not exceeding £300 gross value
Above £300, but not above £500 gross value. . . .
other Estates, valued at :


No.
624

599

272

219

5


No.
18,024
8,659

5,712

9,767

16,419

2,212

904

294

139

131

81

46

19

4


Thousand £'«
101

172

190

609

68


Thousand £'8
8,463

3,486

2,772

8,26fr
61,769
41,231


500 1,000 ,


1 000 10.000


, 10,000 „ 25,000 „


25,000 60,000 „


85,631
19,75^


50.000 .. 76.000


, 75,000 „ 100,000 „


13,474


100,000 „ 160,000 „


18,169


150 000 „ 250,000 „


17,124
17,711


,' 250,000 „ 500,000 „


„ 600,000 ,,1,000,000 ,

Over £1,000,000


15,661

11,982


Total


1,619


62.310 1


1,140


270,478 ^



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388



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I



NATIONAL DEBT.



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ioogle



LOCAL TAXATION. 389

Receipts of Local Authorities for the purpose of Local Expenditure
in each Division of the United Kingdom in each of the under-
Q A mentioned years. (In thousands of £'s. — OOO's omitted.)

^^m Cmipiled from the " Stati«ticdl Abstract for the United KingdUm."



SOURCES OF RECEIPT.



From Rates

„ Water Undertakings

„ Gas „

„ Electric Light „

„ Repayments on account of
Private Improvements execu<
ted by Local Authorities

,, Tramways

„ Ggvernment Contributions

,, Tolls, Dues, and Duties

„ Rents, Interest, &c

„ Sales of Property

,, Fees, Fines, Penalties, and
Licenses

„ Loans

„ Miscellaneous

Total Receipts...




From Rates

„ Water Undertakings

„ Gas „

„ Electric Light „

„ Repayments on account of
Private Improvements execu

ted by Local Authorities

„ Tramways

„ Government Contributions

,, Tolls, Dues, and Duties

„ Rents, Interest. &c

„ Sales of Property

„ Fees, Fines, Penalties, and

Licenses

„ Loans

„ Miscellaneous

Total Receipts





IRELANL


~ +3,173


UNITED KING


+2,843


+3,186






) ■





*


■ 89,191


55,924


114
396

88


371
375
122


1,298
363
252


115

4,786

5,016

1,557

555


699

11,676

6,522

2,llrt

698


106


113


127


1,471


930


475
U76
4,107


881
:275
ft, 273


944
:344
6,501


11,547

2,397

6ft,635


17,325
3,427


98,317



67,015



2,543
15,989
5,817
2,729
438

1,136



136,427



+ Including Water Rates. * Included with Miscellaneous.
X Including profits from Gas, Electric Light, and Water undertakings.

Local Taxation Account. — Net Amount of Revenue (previously
Natioual) collected by Government Officers for Local Authorities
Q1 iu each of the undermentioned years.

S6 A • (Compiled from the ** Statistical Abstract for the United Kingdom")



Years.


Additional Beer & Spirit Duties


Excise
Licences.


Share of Death
Duties.


Total.


Customs.

£202,886
209,238
208,427
205,346
234,988
218,668
209,652
215,949


Excise.


1895-96

1896-97


£1,188,590
1,222,336
1,260,184
1,306,491
1,425,014
1,367,229
1,286,723
1,311,069


£3,579,880
3,635,790
3,694,365
8,799,051
3,840,400
3,886,269
3,972,044
4,006,828


£2,448,708
3,136,895
4,263,192
4,245,761
4,499,979
4,237,868
4,262,887
4,201,602


£7,420,063
8,204,269


1897-98


9,426,168


1898-99


9555,649


1899-1900


10,000,381


1900-01


9,710,034


1901-02


9,730,306


1902-03


9,784,838



Note. — The loilowing shows the Amounts of the actual payments to
Local Taxation Accounts in each Division of the United King-
dom in each of the above years :—



Years.


England and
Wales.


Scotland.


Ireland.


United Kingdom.


1895-96


£6,257,022


£766,165


£353,940


£7,366,117


1896-97


6,99u,939


856,706


401,017


8,248,662


1897-98


7,911,042


980,329


610,939


9,402,310


1898-99


8,080,912


992,735


447,613


9,521,160


1899-1900


8,495,850


1,059,874


408,937


9,964,661


1900-01


8,310,739


1,027,412


401,475


9,739,626


1901-02


8,296,748


1,027,856


389,487


9,714,090


1902-03


8,383,604


1,000,917


382,852


9.767.378



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390



LOCAL TAXATIOH— continued.



Rates Levied for the purposes of Local Expenditure in England and
Walbs in each of the undermentioned years. (In thousands of
22. ^'^'—^^'^ omitted.)

(Compiled from the *' Statistical Abstract for the United Kingdom" Ac.)



BATES



1887-8 1889-90 1891-2. 1893-4. 1895-6 1897-8. 1899-1900



Poor Bates, exclusive of Pre-
cept Rates

School Board Bates . .

<London Conntj Council
Metropolitan Board of Works
up to 1888-9)

Ck)nncil8 of Metropolitan
Boroughs (Yestries or Dis-
trict Boards up to 1899-1900),
exclusive of Precept Bates . .

Corporation of the City of
London, exclusive of Precept
Bates ^

Metropolitan Police

Municipal Borough, exclusive
of Precept Bates

Urban District Councils
(Urban Sanitary Authorities
up to 1893-4)

Bural District Councils (Bural
Sanitary Authorities up to
1894-5) ^

Highway Boards, &c

County Councils (County
Treasurers up to 1888-9)

Burial Boards and Authorities
Administering the Burial
Acts

Parish Councils and Parish
Meetings*

Commissioners of Sewers and
Drainage and Embankment
Commissioners

Other Authorities



000 £'s.

8,355
2,641



961

1,708

859
72

1,297

6,734

823
1,684

2,010
178



Total I 27,195 I 27,718



000 £'s.

7,751
2,666



1,758

311
782

1,838

6,981

384
1,410

1,930
172



310
112



000 £'s.



7,290
3,332



1,588

1,948

316
776

1,427

7,659

432
1,363

1,769
. 176



175



28,507



000 £'s.



8,161
8,619



1,777

2,185

825
776

1,559

8,793

532
1,521

2,289
184



215



32,224



000 £'8.
9,344



2,096

2,247

404
811

1,806

9,672

603
1,520

2,558

193
155

276



35,898



000 £'s.

9,201
4,859



2,062

2,533

885
845

2,087

10,516

643)
l,386f

2,356

189
112

269
163



37,605



000 £'s.

9,858
5,169



2,043

2,610

488
884

2,235
11,913

2,199
2,498

173
111



276

277



1900-01.



000 £'s.

10,386
5,622



2,226

2,947

489
914

2,258
12,735

2,816
2,490

164
114

286



40,784 I 42,994



* Exclusive of Bates levied under Burial Acts.

NoTK.— The figures in the above Table exclude as far as possible the Beceipts by Urban Sanitary
Authorities for the sale of Gas and Water.

Local Debts. — Amount of the Outstanding Ldans of Local
Authorities (Metropolitan and Extra-Metropolitan) in
England and Wales in each of the undermentioned years,
with the amount of the Valuation for the Poor Bate in each of

23 *^® sanie years.

{Compiled from ftu Annual Local Taxation Returns.)





LOANS OUTSTANDING.


VALUATION FOB POOB BATE.


YEAB.


Metropolitan
Area.


Extra-
Metropolitan
Areas.


Total.


Metropolitan
Area.

20,672,765
24,447,444
28,964,020
81,246,820
34,062,102
34,307,741
36,936,288
36,286,831
86,889,357
37,386,186
37,927,684


Extra-
Metropolitan
Areas.


Total.


1874-6

1879-80

1884-6

1889-90

1894-6

1896-6

1896-7

1807-8

1898-9

1899-1900

1900-01


21,007,799
28,277,846
86,866,494
41,294,268
44,894,866
46,621,898
46,390,840
48,641,908
60,962,670
63,189,886
68,180,687


71,812,301
108,666,224
187,361,474
167,377,044
190,440,684
197,688,464
206,744,734
213,376,849
226,276,478
240,674.889
268,673,686


92,820,^00
136,984,070
178,207,968
198,671,312
286,335,049
243,209,862
262,135,674
262,017,152
276,229,048
298,864,224
316,704.222


94,973,860
109,322,431 .
116,678,924
119,289,164
127,087,473
128,632,224
138,058,802
132,878,162
186,176,486
138,236,628
142,478,786


116,646,631
133,769,876
146,627.944
150,486,974
161,189,676
162,889,966
166,990,086
168,664,998
172,066,842
175,622,768
180,406,429



POPULATION.



391



Population, Number of Families and Inhabited Housesjin
each Division of the United Kingdom, as enumerated at each
Census period since 1801.



24.



(Compiled from McCulloch'a " Statistical Accourd of the British Empire," and
the various Cenvus volume for ea^h Division of the Kitigd^ym.')



ENGLAND AND WALES.



SCOTLAND.



IRELAND.



t UNITED KINGDOM.



1801


739,091




29


1,<


20






864,079


4-42


294,663


1811


826,296




68


1,!


34


197,444




402,068


4-49


804,093


1821


982,628




98


2,1


21


286,657




447,960


4-67


841,474


1831


1,114,466




30


•a:


SO


272,866




502,301


4-71


369,391


1841


1,241,862




22


2,(


»4


256,798




660,428


4-76





1851


1,375,479


IJ


83


2,1


12


268,558




600,098


4-81


370,308


1861


1,449,848




46


3,(


U


173,552




678,584


4-51


398,220


1871


1,603,143


If


76


S,i


L8


297,724




740,748


4-54


412,185


1881


1,799,475




98


K


r3


375,656




812,712


4-60


$789,006


1891


1,942,717


2,(


30


4,0*


>.,v,47


290,074




876,089


4-59


§817,668


1901


2,173,756


2,2»»


,s48 4,472,103


446,456




967,200


4-62


§926,914



Note.— The figures in the above table are exclusive of the Army and Navy for the years up to
1881, inclusive.

* Approximate.

t Exclusive of the Isle of Man and Channel Islands.

ir The excess in the number of females is partially attributable to the fact that men serving in the
Army, Navy, and the Merchant Service, abroad, are excluded from the reckoning.

§ A different method of arriving at the number of houses in Scotland from that previously used
was adopted in 1881. In that year and at the subsequent enumerations every dwelling with a
distinct outside entrance, or with a door opening directly into a common stair, was treated as a house.



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392 LOCAL TAXATION— continued.

Local Expenditure in each Division of the United Kingdom in each of
the undermentioned years. [In Thousands of £'s. — OOO's omitted] .

^Q^ {Compiled from the "Statistical Abstract for the United Kingdom.")



1886-87.



1896-97.



1900-01.



ENGLAND AND WALES.

I

By Unions and Parishes in Kelief to the Poor j

All other Parochial Expenditure payable out of Poor Rates i

From Loans

By Parish Councils and Parish Meetings'^ I

By Burial Boards and other Local Authorities acting underl

Burial Acts I

By School Boards I

By Town and Municipal Authorities for Police, Sanitary, and!

other Public Works, &c I

By Rural District Councils! I

By County Authorities for Police, Lunatic Asylums, &c |

By Highway Boards & Road Trustees i

By Turnpike Trusts , |

For Bridges and Ferries j

By Drainage and Embankment Authorities j

From Church and Ecclesiastical Rates

By Harbour Authorities . . . . i

By Pilotage Authorities

By other ! Authorities



Thousand

£'s.

8,177

1,166

386



Total Enuland and Wales.



SCOTLAND.

By Unions and Parishes in Relief to the Poor i

All other Parochial Expenditure payable out of Poor Rates j

From Loans

By Parish Councils other than above |

By School Boards ,

By Town & Municipal Authorities for Police, Sanitary, and|

other Public Works, &c 1

By Rural Sanitary Authorities i

By County Authorities for Police, Lunatic Asylums, &c 1

By Highway Boards & Road Trustees i

By Turnpike Trusts

For Bridges and Ferries I

By Drainage and Embankment Authorities I

By.Burial BoardsJ ,

From Church and Ecclesiastical Rates (Heritors) i

By Harbour Authorities I

By Pilotage Authorities I

By other Authorities



Total Scotland..



488
>,409

J,962

549

J,937

2,083

46

8

451

7

{,048

385

53



54,150



891
67
56

1,401

2,721

1,074



40
941



Thousand

£'s.

10,482

1,868

844

163

528
10,139

42,462

963

5,720

1,743

2
442

4

3,456

460

2ol



78,982



1,056
60
88
6

2,284

6,335



41

1,174

37

12



Thousand

£'8.

12,120

1,590

1,492

166

654
11,867

67,091
1,484
6,770
2,028

1
542

4,870
476
226



110,861



1,156
72
67
14

2,593

9,791
1,570



7,225



12,321



16,619



* Exclusive of Expenditure under Burial Acts.

t Rural Sanitary Authorities prior to 1895-96.

I The Expenditure on Burial Grounds is included partly in that of Parish and Municipal
Authorities and partly in the Expenditure of Heritors.



Digitized by VjOOQIC



LOCAL TAXATION— continued, 393

Local Expenditure in each Division of the United Kingdom in each of
the undermentioned years (contd.). [In Thousands of JB's. — OOO's omitted.]



25.



(Compiled from the '* Statistical Abstract for the United Kirtifdom.")



IRKLAND.



By Unions and Parishes in Relief to the Poor

All other Parochial Expenditure payable out of Poor Bates and

from Loans

By Rural District Councils other than above

By Town & Municipal Authorities for Police, Sanitary, and

other Public Works, Ac

By Rural Sanitary Authorities

By County Authorities for Police, Lunatic Asylums, &c. . .

By Highway Boards and Road Trustees

For Bridges and Ferries

By Drainage and Embankment Authorities

By Burial Boards

By Harbour Authorities

By Pilotage Authorities

By other Authorities



Total Ireland.



UNITED KINGDOM.

By Unions and Parishes in Relief to the Poor

All other Parochial Kxpenditure payable out of Poor Rates and

from Loans

By Parish Council* (Scotland) other than above

By Rural District Councils (Ireland) other than above

By Parish Councils and Parish Meetings (England & Wales)t . .

By School Boards

By Town and Municipal Authorities for Police, San tary, ami

other Public Works, Ac

By Rural Sanitary Authorities ^.

By County Authorities for Police, Lunatic Asylums, Ac

By Highway Beards and Road Trustees

By Turnpike Trusts

For Firidges and Ferries . .

By Drainage and Embankment Authorities

By Burial Boards

From Church and Ecclesiastical Rates

By Harbour Authorities

By Pilotage Authorities

By other Authorities



1886-87.



Thousand Thousand



ToUl United Kingdom.



1,076
214



1,078
62

1,176

55
13
402
16
90



4,181



10,144
1,889

6,810
82,761

7,930



1,046



1,508



1,406

48
17
610
23

78



5,085



12,533

2,646
6

162
12,378

50,306



11,225



606


490


501


640


47 1


45


4,391 1


5,139


423


621


154 1


352



1900-01.



Thousand

£'8.

1,160

62
291

2,270



1,797

43

-t

616

21

83



6,233



14,435

3,264

14

291

155

14,460

79,151



13,646



585
6541
56
6,143
537
324



65,556



96,338



138,713



« Included with Rural District Councils.

t Included with Town and Municipal Authorities and Rural District Councils.

I Exclusive of Expenditure under Burial Acts.

§ England and Wales only.

Note.— The Expenditure for Police and for Education in Ireland is almost entirely defrayed out of
the Imperial Taxes.



Digitized by VjOOQIC



394



POPULATION.— BIRTHS AND DEATHS, &C.



Population. — Estimated Population of each Division of the United
Kingdom at the middle of each of the undermentioned years.
Qfi (In Thousands — OOO's omitted.)

^"» (CompiUd from the "Statistical Abstract for the United Kingdom.")





England


SCOT-





Unitbd




England


SCOT-




Unetbd


YSABS.


AND


IKSLAND.


Kino-


Years.


AND


Ireland.


King-




Walibs.






DOM.




Walks.






dom.




Th'sands.


Th'sands.


Th'aands.


Th'sands.




Th'sands.


Th'sands.


Th'sands.


Th'sands.


1840


15,731


2,601


8,155


26,487


1890


28,764


4,003


4,718


87,486


1845


16,789


2,742


8,295


27,776


1891


29,086


4,036


4,680


37,802


1860


17,773


2,878


6,878


27,524


1892


29,421


4,079


4,634


88,184


1855


18,829


2,978


6,015


27,822


1893


29,761


4,122


4.607


88,490


1860


19,902


3,055


5,821


28,778


1894


30,104


4,166


4,588


38,858


1865


21,145


8,185


5,595


29,925


1895


30,451


4,210


4,659


39,220


1870


22,501


8,337


5,419


31,267


1896


30,803


4,254


4,541


39,696


1875


24,045


3,515


6,279


32,839


1897


31,158


4,299


4,528


39,965


1880


25,714


3,706


5,203


34,623


1898


31,518


4,344


4,517


40,879


1885


27,221


3,856


4,939


36,016


1899


31,881


4,891


4,500


40,772


1886


27,523


3,885


4.906


86,314


1900


32,249


4,437


4,466


41,162


1887


27,828


3,914


4,867


36,599


1901


32,621


4,484


4,446


41.661


1888


28,186


8,944


4,801


36,881


1902


32,998


4,531


4,432


41,961


1889


28,448


3,973


4,757


37,178


1903


33.378


4,579


4,415


42,872



Marriages, Births, and Deaths, and excess of Births over Deaths,
in each Division of the United Kingdom, from 1895 to 1902,
inclusive ; with annual averages for each quinquennial period from

^„ 1865-69 to 1890-94, so far as the particulars can be stated.

Jg g (Compiled from various Numbers of the " Statistical Abstract for the United Kingdom," and
••^ • • Beports of the Registrar-General for England and Wales.)





ENGLAND AND WALES. |


•SCOTLAND.



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