MASSACHUSETTS: COLONIAL EXCISE BILL. The Relapse. [Boston: 1754].
Lot 210
MASSACHUSETTS: COLONIAL EXCISE BILL.
The Relapse. [Boston: 1754].
US$ 4,000 - 6,000
£ 3,000 - 4,500

Lot Details
MASSACHUSETTS: COLONIAL EXCISE BILL.
The Relapse. [Boston: 1754].
Folio (215 x 155 mm). 4 pp. Folded sheet, uncut and opened. Foxing, some creasing to the edges.
Provenance; Nathaniel Sparhawk (1715-1776, ink inscription); from a private New England estate (additional lots, see 169, 170, 210, 211, 295).

RARE PAMPHLET AGAINST A REVIVAL OF THE EXCISE BILL, Nathaniel Sparhawk's copy. A revival of the excise tax changed the previous bill only slightly, now requiring the colonists "to lodge an exact Account of this private Consumption [of liquor], in the office of the Town-Clerk..." paying the excise on that amount in a single sum at year's end. "Does it not look as if it was fram'd on Purpose to extort a Tax from the People, in a Way the most sensible and Vexatious to them?" With the excise tax, the government sought to both raise money for the impending conflict with France, and to finally tie up loopholes which had allowed the colonists to avoid existing taxes on liquor for years, much of it through the homegrown production of rum from imported molasses. Two of the key figures in this trade outside the reach of the British tax collectors were William Pepperrell and his son-in-law Nathaniel Sparhawk. Boyer, "Borrowed Rhetoric: The Massachusetts Excise Controversy of 1754," The William and Mary Quarterly, (1964), pp 328-351. Evans 7303. Sabin 69244.
Activities
Auction information

Buyers' Obligations

ALL BIDDERS MUST AGREE THAT THEY HAVE READ AND UNDERSTOOD BONHAMS' CONDITIONS OF SALE AND AGREE TO BE BOUND BY THEM, AND AGREE TO PAY THE BUYER'S PREMIUM AND ANY OTHER CHARGES MENTIONED IN THE NOTICE TO BIDDERS. THIS AFFECTS THE BIDDERS LEGAL RIGHTS.

If you have any complaints or questions about the Conditions of Sale, please contact your nearest customer services team.

Buyers' Premium and Charges

For all Sales categories excluding Arms & Armour, Coins & Medals, Motor Cars, Motorcycles, and Wine & Whisky:

Buyer's Premium Rates
25% on the first $250,000 of the Hammer Price
20% from $250,001 to $4,000,000 of the Hammer Price
12.5% on the excess over $4,000,001 of the Hammer Price

Payment Notices

Payment for purchases may be made in or by (a) cash, (b) cashier's check or money order, (c) personal check with approved credit drawn on a U.S. bank, (d) wire transfer or other immediate bank transfer, or (e) Visa, MasterCard, American Express or Discover credit, charge or debit card. Please note that the amount of cash notes and cash equivalents that can be accepted from a given purchaser may be limited.

Shipping Notices

For information and estimates on domestic and international shipping as well as export licences please contact Bonhams Shipping Department.

Contacts
  1. Ian Ehling
    Specialist - Books, Maps, Manuscripts and Historical Photographs
    Bonhams
    Work
    580 Madison Avenue
    New York, United States 10022
    Work +1 212 644 9094
Similar Items