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Nineteenth-century governments faced considerable challenges from the rapid, novel and profound changes in social and economic conditions resulting from the industrial revolution. In the context of an

The central element of the taxpayer's relationship with the law was the protection it afforded to ensure only the correct amount of tax was paid, that it was legally levied and justly administered. These legal safeguards consisted of the fundamental constitutional provision that all taxes had to be consented to in Parliament, local tax administration, and a power to appeal to specialist tribunals and the courts. The book explains how these legal safeguards were established and how they were affected by changing social, economic and political conditions. They were found to be restrictive and inadequate, and were undermined by the increasing dominance of the executive. Though they were significantly recast, they were not destroyed. They proved flexible and robust, and the challenge they faced in Victorian England revealed that the underlying, pervasive constitutional principle of consent from which they drew their legitimacy provided an enduring protection for the taxpayer.

Nineteenth-century governments faced considerable challenges from the rapid, novel and profound changes in social and economic conditions resulting from the industrial revolution. In the context of an increasingly sophisticated and complex government, from the 1830s the specialist and largely lay statutory tribunal was conceived and adopted as the principal method of both implementing the new regulatory legislation and resolving disputes. The tribunal's legal nature and procedures, and its place in the machinery of justice, were debated and refined throughout the Victorian period. In examining this process, this 2007 book explains the interaction between legal constraints, social and economic demand and political expediency that gave rise to this form of dispute resolution. It reveals the imagination and creativity of the legislators who drew on diverse legal institutions and values to create the new tribunals, and shows how the modern difficulties of legal classification were largely

In 1783, a stamp duty was imposed on proprietary or 'quack' medicines. These largely useless but often dangerous remedies were immensely popular. The tax, which lasted until 1941, was imposed to raise revenue. It failed in its incidental regulatory purpose, had a negative effect in that the stamp was perceived as a guarantee of quality, and had a positive effect in encouraging disclosure of the formula. The book explains the considerable impact the tax had on chemists and druggists - how it led to an improvement in professional status, but undermined it by reinforcing their reputations as traders. The legislation imposing the tax was complex, ambiguous and never reformed. The tax authorities had to administer it, and executive practice came to dominate it. A minor, specialised, low-yield tax is shown to be of real significance in the pharmaceutical context, and of exceptional importance as a model revealing the wider impact of tax law and administration.