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Additional resources for A Measure of Wealth: The English Land Tax in Historical Analysis
He sampled the entire range of 1798 duplicates housed in the Public Record Office, compiling a file of 1,073,000 property entries from all counties. J. 1 What had impressed me most about the Soltow project was the extent to which a careful and widely respected historical economist could misuse the land tax. Clearly those of us with the most experience in using the land tax had failed in our responsibilities to explain fully and in sufficient detail the enormous dangers which are entailed in its use.
Two or three cows furnished each family with milk and cheese... Neither high-born nobleman, knight, nor esquire, was here, but many of these humble sons of the hills had a consciousness that the lands which they walked over and tilled had for more than five hundred years been possessed by men of their name and blood. " That which made the yeoman different [than the squire above him or the tenant beneath him] was his independence. To it he chiefly owed his stalwart character, and the part he played in the ancient days of English history.
Basically they contain three categories of data, each arranged in a separate column: the name of each proprietor within the township; the names of the occupiers, sometimes described in the duplicates as "tenants," of each property; and the amount of tax assessed, sometimes broken down only at the level of each proprietor entry, but most often distributed at the level of each occupier. A sizeable proportion of duplicates may contain one or more additional categories of information. For example, a value called "rent" is widely reported in duplicates throughout England after 1826.