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THE FISCAL STATE IN IRELAND, 1691–1769*
Published online by Cambridge University Press: 05 August 2013
Abstract
This article examines the Irish fiscal-military state in the eighteenth century. It locates the Irish state within a broader imperial context showing how Ireland contributed to the wider British imperial project. In particular, this article looks at the development of an efficient tax-gathering apparatus, showing how the revenue board, the most pervasive agency of the eighteenth-century Irish state, extracted increasing levels of taxation from a sometimes hostile population. Drawing extensively on the records of the Irish revenue commissioners, a very rich if under utilized source, it demonstrates for the first time the levels of taxation raised in Ireland, while also exploring how these taxes were collected. It concludes that this period saw the expansion of an increasingly professional bureaucracy, challenging existing interpretations that have focused predominantly on politicization. The final section looks at issues of evasion and compliance, showing the difficulties faced by the Irish state in this period, as it expanded deeper into Irish society.
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Footnotes
The research upon which this article is based was funded by an Irish Research Council Government of Ireland Cara Cofund postdoctoral fellowship held jointly at University College Dublin and University College London. I would like to thank Stephen Conway, Niamh Cullen, Julian Hoppit, Eoin Magennis, and Ivar McGrath, as well as the two anonymous readers, for their comments on earlier drafts.
References
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24 The subscribers included nineteen MPs and seven peers as well as a number of parliamentary officials and clerks, The journals of the House of Commons of the kingdom of Ireland (21 vols., 3rd edn, 1796–1800) (hereafter CJI), iii, appendix, pp. cxiii–cxiv.
25 McGrath, Ireland and empire, pp. 129, 155, 184.
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29 See amongst others Roseveare, Henry, The financial revolution, 1660–1760 (London, 1991)Google Scholar; and Ashworth, William J., Customs and excise: trade, production, and consumption in England, 1640–1845 (Oxford, 2003), esp. pp. 15–34Google Scholar.
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31 14 &15 Car. II, c. 7, c. 8. See Reamonn, Sean, History of the revenue commissioners (Dublin, 1981), pp. 13–16.Google Scholar More generally see Kiernan, T. J., History of the financial administration of Ireland to 1817 (London, 1930), esp. pp. 232–72Google Scholar.
32 Marmaduke Coghill to Lord John Perceval, 5 Apr. 1729 (D. W. Hayton, ed., Letters of Marmaduke Coghill, 1722–1738 (Dublin, 2005), p. 65); Maurice Ronayne to Lord Grandison, 3 Oct. 1729, Public Record Office of Northern Ireland (PRONI), T3131/C/5/48; Thomas Carter to Lord Harrington, 19 Jan. 1749, PRONI, T3019/1242.
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35 See Dickson, David, Ò'Gràda, Cormac, and Daultrey, Stuart, ‘Hearth tax, household size and Irish population change, 1672–1821’, Proceedings of the Royal Irish Academy Section C, 82 (1982), pp. 135–9Google Scholar.
36 Ibid., pp. 180–1.
37 McGrath, C. I., ‘Money, politics and power: the financial legislation of the Irish parliament’, in Kelly, Hayton, and Bergin, , eds., The eighteenth-century composite state, pp. 21–43Google Scholar.
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40 British net revenue figures are found in the Accounts of net public income and expenditure of Great Britain and Ireland, 1688–1800 (British Parliamentary Papers, xxxv (1868–9), pp. 227–53) (hereafter 1869 report). See also Brewer, Sinews of power, p. 90.
41 I am indebted to Julian Hoppit for sharing with me the English and Welsh figures in this paragraph, which are drawn from his unpublished research.
42 Brewer, Sinews of power, pp. 100–1.
43 Kelly, Patrick, ‘The politics of political economy in mid-eighteenth century Ireland’, in Connolly, S. J., ed., Political thought in eighteenth-century Ireland (Dublin, 2000), pp. 105–29Google Scholar; Cullen, L. M., ‘Economic development, 1691–1750’, in Moody, T. W. and Vaughan, W. E., eds., A new history of Ireland, iv: Eighteenth-century Ireland, 1691–1800 (Oxford, 1986), pp. 123–31Google Scholar.
44 Bartlett, ‘Viscount Townshend and the Irish revenue board’, pp. 153–75.
45 Reamonn, Revenue commissioners, p. 17. See also Sean Egan, ‘Finance and the government of Ireland, 1660–1685’ (Ph.D. thesis, Trinity College Dublin, 1983). The hearth tax continued to be farmed until 1706, when it was finally taken in under the management of the Custom House.
46 The earliest surviving Irish establishment list dating from 1684 lists 609 officers, The National Archives (TNA), Irish revenue establishment lists, CUST20/56.
47 This figure is based on the surviving series of establishment lists, TNA, CUST 20/56–137.
48 For the twenty-two customs districts see PRONI D1618/18/3.
49 Thomas Southwell, Thomas Medlycott, and William Conolly to Strickland and Gybbons, 26 Apr. 1716, National Library of Ireland (NLI), letterbook of James Forth, secretary to the Revenue Commissioners, MS 16.007, fos. 15–16.
50 See Edward Weston to Sir Robert Wilmot, 8 Mar. 1750; John Love to Edward Weston(?), 3 Apr. 1750, commissioners to Lord Harrington, 7 Apr. 1750, and Weston to George Stone, 12 May 1750 ( Walton, James, ed., ‘The kings business’: letters on the administration of Ireland, 1740–1761, from the papers of Sir Robert Wilmot (New York, NY, 1996), pp. 38–41Google Scholar).
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52 The duties expected of each officer were carefully laid out in manuscript ‘instruction books’. See, for example, NLI, MS 11,069, ‘The constitution of the exchequer in Ireland & c. with the establishment thereof, & the officers names belonging to it c. 1734’.
53 This central bureaucracy doubled in size between 1704 and 1740, employing seventy individuals by the latter date, TNA, CUST20/71–108.
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55 For failed legislative attempts to encourage residency see Reamonn, Revenue commissioners, p. 21.
56 D. W. Hayton, ‘Ireland and the English ministers, 1707–1716’ (D.Phil. thesis, Oxford, 1975), p. 261; Conolly and Medlycott to the commissioners resident in London, 9 Mar. 1720, NLI, MS 16,007, fo. 78.
57 Marmaduke Coghill to Edward Southwell, 14 Dec. 1728 (Hayton, ed., Letters, p. 59); Katherine Conolly to Charles Delafaye, 17 June 1729, TNA, SP/63/391, fo. 71.
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60 See, for example, Anon., The management of the revenue with queries thereto (Dublin, 1758)Google Scholar. See also Macartney, Account of Ireland, pp. 109–15. On this point, see Fleming, David, Politics and provincial people: Sligo and Limerick, 1691–1761 (Manchester, 2010), p. 172Google Scholar. See also Dickson, ‘Edward Thompson's report’, pp. 12–13.
61 See especially McNally, Patrick, Parties, patriots and undertakers: parliamentary politics in early eighteenth-century Ireland (Dublin, 1997)Google Scholar, passim, but also Bartlett, ‘Viscount Townshend and the Irish revenue board’, esp. pp. 155–7, 162–3, and 175, and Malcomson, A. P. W., John Foster: the politics of the Anglo-Irish ascendancy (Oxford, 1978), pp. 102–5Google Scholar.
62 Walsh, The making of the Irish Protestant ascendancy, pp. 142–4.
63 Coghill to Southwell, 3 Feb. 1730 (Hayton, ed., Letters, p. 89).
64 Patrick Walsh, 'The sin of with-holding tribute: contemporary pamphlets and the professionalization of the Irish revenue service in the early eighteenth century', Eighteenth Century Ireland, 21 (2006), pp. 48–65; see also Fleming, Politics and provincial people, p. 165.
65 Coghill to Southwell, 22 Jan., 7 May, 1730, 19 Apr., 4 Dec. 1733, and 8 May 1735 (Hayton, ed., Letters, pp. 86–87, 99, 126, 146, 164).
66 For suggestions that Ponsonby was particularly active in using the revenue board as a font of political patronage see Bartlett, ‘Viscount Townshend and the Irish revenue board’, pp. 155–7.
67 The records were originally transferred to the Custom House in London before being transferred to the Public Record Office, now The National Archives, in the 1980s.
68 Minute books of the Irish revenue commissioners (hereafter Rev. commrs. min. bk.), 1696–1769, TNA, CUST1/3-110. Other historians have made use of these records for specific periods, e.g. McNally, ‘Patronage and politics in Ireland, 1714–1727’, pp. 73–111, and for specific places e.g. Fleming, Politics and provincial people, pp. 163–92.
69 For Eccles see Rev. commrs. min. bk, 17 Nov. 1720, TNA, CUST1/15, fo. 42. For Cust, see Clarkson, L. A. and Crawford, E. M., Ways to wealth: the Cust family of eighteenth century Armagh (Belfast, 1985), pp. 40–3Google Scholar.
70 Coghill to Southwell, 18 Dec. 1735 (Hayton, ed., Letters, p. 180).
71 For the process of ‘removes’ in the English excise see Brewer, Sinews of power, p. 110.
72 Hoon, E. E., The organization of the English customs system, 1696–1786 (London, 1938), p. 239Google Scholar.
73 Rev. commrs. min. bk, 25 Sept., 17 Oct. 1764, TNA, CUST1/83, fos. 118, 157.
74 Ibid., 30 June 1736, TNA, CUST1/28, fo. 22; 19 July 1744, TNA, CUST1/37, fo. 89; 8 Oct. 1744, TNA, CUST1/38, fo. 10.
75 Examples of officers suffering injury in the course of their duty are numerous; for three examples from June to July 1736 covering incidents in Strabane (Co. Tyrone), Loughrea (Co. Galway), and Kinsale (Co. Cork), see ibid., 19, 25 June, 2 July 1736, TNA CUST1/28, fos. 2, 14, and 26.
76 The board ordered 600 copies of John Ballard's ‘Gauging unmasked’ to be printed in 1734 after the text was carefully considered by two of the surveyors general, ibid., 9 Oct. 1744, TNA, CUST1/26, fo. 229. Attempts to locate a surviving copy of Ballard's work have failed, but it was not the only work published in such a manner, see Walsh, ‘Sin of with-holding tribute’, p. 62.
77 Rev. commrs. min. bk, 24 Jan., 3 Dec. 1739, TNA, CUST1/30, fos. 86, 254.
78 Ibid., 11 Dec. 1764, TNA, CUST1/84, fo. 92.
80 See for instance the list of casualties in the Port Department report presented to the Irish Commons in 1786, CJI, xii, appendix part ii, p. dxl. I am indebted to Martyn Powell for this reference.
81 O'Brien, ‘The political economy of British taxation’, p. 5.
82 For two important exceptions, focusing on Sligo and Limerick and Fingal in north Dublin respectively, see Fleming, Politics and provincial people, pp. 163–92, and Mhurchadha, Maighréad Ní, The customs and excise service in Fingal, 1684–1764: sober, active and bred to the sea (Dublin, 1999)Google Scholar.
83 Rev. commrs. min. bk., 31 July 1724, TNA, CUST1/18, fo. 5.
84 Thomas Bacon, A compleat system of the revenue of Ireland, in its several branches of import, export, and inland duties (Dublin, 1737), p. viii. A report submitted to the treasury by the Irish revenue commissioners in 1755 highlighted the continuing problems and the difficulties faced in tackling wool smuggling, and particularly highlighted the higher rate of incidences on the west coast. ‘Report of the commissioners of revenue in Ireland, 29 Jan 1755, on running of wool from Ireland to France’, TNA, T1/361/21. I am indebted to Julian Hoppit for this latter reference.
85 Cullen, L. M., Anglo-Irish trade, 1660–1800 (Manchester, 1968), pp. 139–55Google Scholar.
86 Cullen, L. M., ‘Economic development, 1750–1800’, in Moody, and Vaughan, , eds., New history of Ireland, pp. 188–92Google Scholar.
87 For the increased naval presence see Thomas Tickell to Josiah Burchett, 19 Aug. 1730, TNA, ADM1/3390; George Sclater, Waterford, to Josiah Burchett, 26 Jan. 1732, TNA, ADM1/2455.
88 See the descriptions of British parliamentary debates on this issue in the diary of Lord John Perceval, later 1st earl of Egmont, throughout the 1730s. Egmont was the leader of an informal Irish lobby at Westminster, and his records of debates are therefore extremely valuable (Historical Manuscripts Commission, Egmont diary (3 vols., London, 1923), i, pp. 128, 155–6, 158–61, and 168–70).
89 Swift, Jonathan, ‘Advice to the free-men of the city Dublin, in the choice of a member to represent them in parliament’, in Davis, Herbert et al. , eds., The prose writings of Jonathan Swift (16 vols., Oxford, 1939–74), xiii, pp. 79–85Google Scholar. It has proved impossible to trace the pamphlet Swift alleged had been written by Thompson.
90 Thompson was specifically ordered to conduct the investigation in a letter from the lords of the treasury to the Irish revenue commissioners dated 15 May 1733, TNA T14/11, fo. 224. See also Coghill to Edward Southwell jnr, 7 July 1733 (Hayton, ed., p. 129).
91 Ashworth, Customs and excise, p. 77. For Irish calls for greater naval assistance, see the correspondence between the Irish administration and the lords of the Admiralty, TNA, ADM/1, 3989, 3990.
92 Rev. commrs. min. bk, 11, 13 Dec. 1732, TNA, CUST1/25, fos. 1, 4; ibid., 30 June, 18 Sept., 12 Dec. 1764, TNA, CUST1/82, fo. 91, CUST1/83, fo. 104, CUST1/84, fo. 95.
93 For the expansion of the fleet see the establishment books, TNA CUST20/56–137, which from 1729 included details of the crews who manned the revenue's cruisers.
94 Historical Manuscripts Commission, Egmont diary, i, p. 164; Admiralty board minutes, 21 Sept. 1738, TNA, ADM 3/43. I am indebted to Louis Cullen for the latter reference and for allowing me to read an unpublished paper on the Admiralty's anti-smuggling activities.
95 McDowell, R. B., ‘Colonial nationalism, 1760–1782’, in Moody, and Vaughan, , eds., New history of Ireland, p. 231Google Scholar.
96 For references to recruitment see the captains letters of ships stationed off the Irish coasts in TNA, Admiralty papers, ADM1/2446 (1706), ADM1/2377 (1726), ADM1/2039 (1733), ADM1/2098 (1735), ADM1/1695 (1739), ADM1/1600 (1740), and ADM1/1783 (1755).
97 ‘Edward Thompson's report into the state of the revenue, 1733’, National Archives of Ireland, Rev 1/1). For some details on the origins of the report see Dickson, ‘Edward Thompson's Report’, pp. 13–14.
98 Rev. commrs. min. bk, 30 May 1733, TNA CUST1/25, fo. 167.
99 Ibid., 3–9 Aug. 1733, 16, 29 May 1734, TNA, CUST1/25, fos. 267–82, CUST1/26, fos. 53–4, 63–7).
100 Bacon, A compleat system of the revenue of Ireland, p. viii; Toby Barnard ‘The Dublin Society and other improving societies, 1731–1785’, in Kelly, James and Powell, Martyn, eds., Clubs and societies in eighteenth-century Ireland (Dublin, 2010), pp. 53–89Google Scholar.
101 For Bindon's activities, see Fleming, Politics and provincial people, pp. 179–81. For the anti-smuggling association in Coleraine, and another in Wexford, see Rev. commrs. min. bk, 23 Feb. 1733, 21 Jan. 1744, TNA, CUST1/25, fo. 52, CUST1/37, fo. 72.
102 For references to new custom houses at Kinsale, Galway, and Dundalk see Rev. commrs. min. bk, 17 Aug., 15 Dec. 1736, and 2 Nov. 1737, TNA, CUST1/ 28, fos. 100 and 264, CUST1/29, fo. 64.
103 In 1764 alone, one excise officer was assaulted at a fair in Mallow, Co. Cork, while another was tried and acquitted for murder following the death of a man at a fair in the same town during the previous year. Ibid., 14 Jan., 15 Feb. 12 Apr. 1764, TNA CUST1/80, fos. 4 and 84, CUST1/81, fo. 78.
104 Ibid., 28 Feb., 5 May 1764, TNA CUST1/80, fo. 111, CUST1/81, fo. 119.
105 McGrath, Ireland and empire, pp. 143–66.
106 For 1736–9 see Rev. commrs. min. bk, TNA, CUST1/28–30, while for 1764 see CUST1/79–84. See Barnard, The kingdom of Ireland, p. 51, where he notes increased military assistance for the revenue officers in the 1750s and 1760s.
107 Rev. commrs. min. bk, 25 Feb. 1764, TNA CUST1/80, fo. 101.
108 Ibid., 14 Mar. 1734, TNA, CUST1/25, fo. 507.
109 S. J. Connolly, ‘The defence of Protestant Ireland, 1660–1760’, in Bartlett, Thomas and Jeffery, Keith, eds., A military history of Ireland (Cambridge, 1996), pp. 130–58Google Scholar; McGrath, Ireland and empire, p. 113. Although see McCracken, J. L., ‘Political structure, 1714–1760’, in Moody, and Vaughan, , eds., New history of Ireland, p. 83Google Scholar.
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