title: An effective model of institutional taxation: lunatic asylums in nineteenth-century England.
abstract: 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.
authors.affiliation: University of Exeter.
authors.forename: Chantal
authors.initials: C
authors.lastname: Stebbings
mesh_terms: D006076:Government / Q000266:history; D049672:History, 19th Century; D006778:Hospitals, Psychiatric / Q000191:economics / Q000266:history; D001523:Mental Disorders / Q000208:ethnology / Q000266:history; D028642:Persons with Psychiatric Disorders / Q000266:history / Q000331:legislation & jurisprudence / Q000523:psychology; D011634:Public Health / Q000193:education / Q000266:history; D013660:Taxes / Q000191:economics / Q000266:history / Q000331:legislation & jurisprudence; D006113:United Kingdom / Q000208:ethnology