{"title":"制度税收的一个有效模式:19世纪英国的疯人院。","authors":"Chantal Stebbings","doi":"10.1080/01440365.2011.559119","DOIUrl":null,"url":null,"abstract":"<p><p>The compulsory establishment of large public lunatic asylums under Act of parliament in the nineteenth century to address the enormous increase in the number of the insane raised legal and practical challenges in relation to their status within the law of tax. As a result of their therapeutic and custodial objectives, these novel institutions required extensive landed property and very specific systems of governance, the fiscal consequences of which potentially undermined those very objectives. This article examines and analyses the nature and legal process of the application of the tax regime to these asylums, concluding that it constituted a rare and effective model of institutional taxation.</p>","PeriodicalId":43796,"journal":{"name":"Journal of Legal History","volume":"32 1","pages":"31-59"},"PeriodicalIF":0.6000,"publicationDate":"2011-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1080/01440365.2011.559119","citationCount":"1","resultStr":"{\"title\":\"An effective model of institutional taxation: lunatic asylums in nineteenth-century England.\",\"authors\":\"Chantal Stebbings\",\"doi\":\"10.1080/01440365.2011.559119\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p><p>The compulsory establishment of large public lunatic asylums under Act of parliament in the nineteenth century to address the enormous increase in the number of the insane raised legal and practical challenges in relation to their status within the law of tax. As a result of their therapeutic and custodial objectives, these novel institutions required extensive landed property and very specific systems of governance, the fiscal consequences of which potentially undermined those very objectives. This article examines and analyses the nature and legal process of the application of the tax regime to these asylums, concluding that it constituted a rare and effective model of institutional taxation.</p>\",\"PeriodicalId\":43796,\"journal\":{\"name\":\"Journal of Legal History\",\"volume\":\"32 1\",\"pages\":\"31-59\"},\"PeriodicalIF\":0.6000,\"publicationDate\":\"2011-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1080/01440365.2011.559119\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Legal History\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/01440365.2011.559119\",\"RegionNum\":3,\"RegionCategory\":\"历史学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q1\",\"JCRName\":\"HISTORY\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Legal History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/01440365.2011.559119","RegionNum":3,"RegionCategory":"历史学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"HISTORY","Score":null,"Total":0}
An effective model of institutional taxation: lunatic asylums in nineteenth-century England.
The compulsory establishment of large public lunatic asylums under Act of parliament in the nineteenth century to address the enormous increase in the number of the insane raised legal and practical challenges in relation to their status within the law of tax. As a result of their therapeutic and custodial objectives, these novel institutions required extensive landed property and very specific systems of governance, the fiscal consequences of which potentially undermined those very objectives. This article examines and analyses the nature and legal process of the application of the tax regime to these asylums, concluding that it constituted a rare and effective model of institutional taxation.
期刊介绍:
The Journal of Legal History, founded in 1980, is the only British journal concerned solely with legal history. It publishes articles in English on the sources and development of the common law, both in the British Isles and overseas, on the history of the laws of Ireland, Scotland, and Wales, and on Roman Law and the European legal tradition. There is a section for shorter research notes, review-articles, and a wide-ranging section of reviews of recent literature.