Art, Gold & Silver, Primitives & Rare Books
Lot 247:
Description
Group of three mid-19th century handwritten manuscript documents relating to a proposed system of property and income taxation in the United States, likely dating to the 1840s, consisting of lengthy folded folio sheets written in brown ib4323 on lined paper. The manuscripts discuss economic policy including tariffs, agricultural protection, reciprocal trade agreements, and a graduated property and income tax structure intended to counter concentration of wealth and assist farmers and working classes through low-interest loans and cooperative production. One sheet includes a detailed “Schedule of Property Tax and Income Tax” outlining progressive taxation brackets ranging from smaller property holdings to multi-million dollar estates with increasing percentage rates. The text references citizens petitioning Congress and the House of Representatives, reflecting contemporary debates surrounding tariffs, free trade, agricultural markets, and federal fiscal policy. These documents appear to represent an early reform-minded economic proposal advocating redistribution mechanisms, protection of domestic agriculture, and reduced influence of wealthy interests in government. Approximately mid-19th century manuscripts with visible folds and handling wear consistent with age; an intriguing historical group illustrating early American political and economic thought.
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