Thomas Rowlandson (1756-1827)
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Thomas Rowlandson (1756-1827)

Quarterly Duns of Clamorous Tax-Gatherers

Details
Thomas Rowlandson (1756-1827)
Quarterly Duns of Clamorous Tax-Gatherers
inscribed 'ADVICE GRATIS'/'DOCTOR HUMBUG'/'WINDOW TAX INCOME DOG TAX'/'TAXES/1805', 'ADDITION[AL] TAX'
pencil, brown ink and watercolour
12¼ x 9 3/8 in. (31.3 x 24 cm.)
Provenance
Dr. Joseph Chess.
Literature
J. Grego, Rowlandson the Caricaturist, London, 1800, vol. II, p. 49.
Engraved
2 February 1805, published by Howitt, London.
Special notice
VAT rate of 5% is payable on hammer price plus buyer's premium

Lot Essay

The house of a quack practitioner in 'Rotton Row' one Dr Humbug, at the sign of the Golden Pestle of Hippocrates, who advertises 'advice gratis' is the scene of a general muster of the inquisitors and collectors of taxes. Window tax, Income, Property, House, Servants, Horses, Dogs, etc are all to be levied, another watercolour by Rowlandson, The Budget opened or how to raise the wind for the year (1805) see Grego, op.cit. explains these gatherings and shows that taxation was pressing and had in reality been carried beyond a joke.

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