Tin Duties Act 1838
Encyclopedia
The Tin Duties Act 1838 (also known as the Coinage Abolition Act) is an Act
of the Parliament of the United Kingdom
(citation 1 & 2 Vict c. 120) which abolished the coinage
taxation system of the tin
mines in Devon
and the Cornwall
, and authorized instead an annual payment to the Duke of Cornwall
to compensate for this loss of revenue. The Act also compensated the officers who collected the tax. Until that time Cornwall, with its unique legal status, was classed with foreign countries, and therefore paid double tax.
This compensation of £16,216 was received by successive Dukes until 1983, when the Act was repealed by the Miscellaneous Financial Provisions Act 1983. This repeal makes it currently theoretically legal for a separate Cornish tax to be re-instituted by the Duke, under the provisions of the Charter of the Duchy of Cornwall, although any revenue gained in this way would not be personal income of the Duke, but rather be understood as revenue of the Duchy as a territorial entity (see Constitutional status of Cornwall
).
sent an invoice to the Duchy of Cornwall for the sum of £20,067,900,000 claiming recovery of alleged overcharged taxation on tin production by the Duchy of Cornwall on May 15, 2000. The claim was based on the higher taxation (or "coinage") rates levied on Cornish tin compared to that mined in Devon. In order to calculate the bill, historical production figures were derived from a privately published undergraduate thesis of 1908. The CSP document claims a racial motive for overcharging Celtic Cornwall.
Act of Parliament
An Act of Parliament is a statute enacted as primary legislation by a national or sub-national parliament. In the Republic of Ireland the term Act of the Oireachtas is used, and in the United States the term Act of Congress is used.In Commonwealth countries, the term is used both in a narrow...
of the Parliament of the United Kingdom
Parliament of the United Kingdom
The Parliament of the United Kingdom of Great Britain and Northern Ireland is the supreme legislative body in the United Kingdom, British Crown dependencies and British overseas territories, located in London...
(citation 1 & 2 Vict c. 120) which abolished the coinage
Coin
A coin is a piece of hard material that is standardized in weight, is produced in large quantities in order to facilitate trade, and primarily can be used as a legal tender token for commerce in the designated country, region, or territory....
taxation system of the tin
Tin
Tin is a chemical element with the symbol Sn and atomic number 50. It is a main group metal in group 14 of the periodic table. Tin shows chemical similarity to both neighboring group 14 elements, germanium and lead and has two possible oxidation states, +2 and the slightly more stable +4...
mines in Devon
Devon
Devon is a large county in southwestern England. The county is sometimes referred to as Devonshire, although the term is rarely used inside the county itself as the county has never been officially "shired", it often indicates a traditional or historical context.The county shares borders with...
and the Cornwall
Cornwall
Cornwall is a unitary authority and ceremonial county of England, within the United Kingdom. It is bordered to the north and west by the Celtic Sea, to the south by the English Channel, and to the east by the county of Devon, over the River Tamar. Cornwall has a population of , and covers an area of...
, and authorized instead an annual payment to the Duke of Cornwall
Duke of Cornwall
The Duchy of Cornwall was the first duchy created in the peerage of England.The present Duke of Cornwall is The Prince of Wales, the eldest son of Queen Elizabeth II, the reigning British monarch .-History:...
to compensate for this loss of revenue. The Act also compensated the officers who collected the tax. Until that time Cornwall, with its unique legal status, was classed with foreign countries, and therefore paid double tax.
This compensation of £16,216 was received by successive Dukes until 1983, when the Act was repealed by the Miscellaneous Financial Provisions Act 1983. This repeal makes it currently theoretically legal for a separate Cornish tax to be re-instituted by the Duke, under the provisions of the Charter of the Duchy of Cornwall, although any revenue gained in this way would not be personal income of the Duke, but rather be understood as revenue of the Duchy as a territorial entity (see Constitutional status of Cornwall
Constitutional status of Cornwall
Cornwall is currently administered as a unitary authority and ceremonial county of England.However, a number of organisations and individuals question the constitutional basis for the administration of Cornwall as part of England, arguing that the Duchy Charters of 1337 place the governance of...
).
Overpayment invoice
According to their website, the Revived Cornish Stannary ParliamentRevived Cornish Stannary Parliament
The Revived Cornish Stannary Parliament , is a pressure group which claims to be a revival of the historic Cornish Stannary Parliament last held in 1753...
sent an invoice to the Duchy of Cornwall for the sum of £20,067,900,000 claiming recovery of alleged overcharged taxation on tin production by the Duchy of Cornwall on May 15, 2000. The claim was based on the higher taxation (or "coinage") rates levied on Cornish tin compared to that mined in Devon. In order to calculate the bill, historical production figures were derived from a privately published undergraduate thesis of 1908. The CSP document claims a racial motive for overcharging Celtic Cornwall.