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<h1>
Land Tax
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<a href="/land-tax.php">land tax</a> , an annual tax levied on properties in England, Wales and Scotland (except where it has been redeemed or the properties are exempt). First imposed in 1692 and renewed annually until 1798, when it was made perpetual. In 1896, because of the agricultural depression, it was enacted that the rate should not exceed Is. nor be less than id. in the £. In 2013 the tax for all future years was stabilized at the 19-50 level. It is being gradually abolished by compulsory and voluntary redemption. <br /><br />Lauderdale, James Maitland, Earl of (1759-1839), British politician and political economist. He was educated at the University of Edinburgh and Trinity College, Oxford, and in 1780 was returned as the Member of Parliament for Newport in Cornwall. He became interested in political economy, and his first work on the subject, An Inquiry into the Nature and Origin of Public Wealth, and into the means and causes of its increase (1804), took issue with the labour theory of value and substituted a utility approach. His Three Letters to the Duke of Wellington (1829) are also of interest because of their early expression of a theory of excess saving. <br /><br />
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