View source for Taxation in Great Nortend/Test

==Land taxes==
Land taxes are levied on various forms and uses of land, as they are categorised under the system of land tenure in [[Great Nortend]]. The main four land taxes are the messuage, curtilage, acreage and value taxes.

'''Messuage tax'''

The messuage tax is levied on individual dwelling-houses and incorporates the chimney, window and bed taxes. A crown is payable per chimney for three or more chimneys. 'Chimney' is defined as a fireplace or hearth, and not necessarily the actual flue or projection. Sixpence is payable per window for a messuage with 10 to 15 windows, and ninepence per window for a messuage with 16 to 25 windows, and a shilling per window for a messuage with 26 or more windows. A crown is also payable per bed-frame for two or more bed-frames, but the definition of bed-frame only extends to certain elaborate bed-frames, such as four-poster bed-frames. 

The average lower class household pays no messuage tax, as only the well-to-do would have a house with three chimneys, 10 windows and two four-poster beds. It is from this tax that the phrase “keeping two four-posters” to refer to a well-to-do household is derived. A prosperous yeoman-farmer may be able to afford to keep a house with 18 windows, four fireplaces and two four-poster beds. Such a messuage would be liable for a messuage tax of £2/3/6d.

When a well-to-do family falls into financial difficulties, it is common for fireplaces and windows to be blocked or covered up and potentially, even bed-frames to be sold or moved to an outbuilding or barn, outside of the messuage.

'''Curtilage tax'''

The curtilage tax is levied on a curtilage, which includes the immediate surrounding land or 'close' of a messuage. It includes the land on which the messuage is situate, planted gardens and garden beds, outbuildings, yards, vegetable gardens and garden lawns, but not open fields, meadows or landscape parkland. The curtilage is attached to the messuage and 'forms one close' with it. A flat tax of six shillings per acre or part thereof is payable.

'''Acreage'''

Acreage is a tax which is paid on land which does not form part of a curtilage, viz. acreage. For the purposes of taxation, land is classified as being:
* Pasture, i.e. land which is primarily used for grazing
* Field, i.e. ... primarily used for field crops
* Gardens, i.e. ... primarily used for garden crops
* Meadow, i.e. ... primarily used for haymaking
* Orchard
* Woodland, sci. managed woodland
* Waste

Per acre, these seven categories of land are taxed differently. Waste and woodland are taxed the least, around a penny and twopence per acre respectively, whilst pasture, field, gardens, meadows and orchards are taxed more heavily, up to a shilling per acre for orchard-land. Acreage is payable by the person in actual seisin of the land, not the person holding land of right. Thus, the lord of the manor pays acreage on his demesne and on unallocated common land, but tenant socagers are liable to pay acreage for any farm-land attached ''in communis'' even though the lord holds the socager's farm of right.

'''Value'''

Value tax is an ''ad valorem'' tax on capital improvements made to land. It is levied on valuable buildings and fixtures at a rate of two shillings per pound and three shillings per pound respectively.'Valuable' fixtures include cranes, weighbridges and wells. Mostly, value tax is levied on buildings such as mills, barns, granaries, dovecotes, chapels, ice-houses, larders, cabins, dairies, farm outbuildings and garages. It has been determined that fences, walls, tenterhooks, clothes-lines, gates, 'huts', treehouses and woodpiles are not valuable. The value tax is paid by the person seised of the land whereupon the building or fixture stands.

==Duties==