Charitable Tax Status: Campaigns To Change The Law
Brighton College led the legal fight to secure the charitable tax status currently enjoyed by all registered charities. A legal case between the school and Inland Revenue from 1916-26 produced a series of changes to tax law in the 1918 Income Tax Act, the 1921 and 1922 Finance Acts and, above all, section 24 of the 1927 Finance Act. The case (Brighton College v Marriott) went to the High Court (June 1924, 40 T.L.R. 763-5), the Court of Appeal (November 1924, 1 KB 312) and ultimately the House of Lords (November 1925, AC 192-204).
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“The law of nature is alternation for evermore. Each electrical state superinduces the opposite. The soul environs itself with friends, that it may enter into a grander self-acquaintance or solitude; and it goes alone for a season, that it may exalt its conversation or society.”
—Ralph Waldo Emerson (1803–1882)
“Whensoever any affliction assails me, me thinks I have the keyes of my prison in mine owne hand, and no remedy presents it selfe so soone to my heart, as mine own sword. Often meditation of this hath wonne me to a charitable interpretation of their action, who dy so: and provoked me a little to watch and exagitate their reasons, which pronounce so peremptory judgements upon them.”
—John Donne (c. 1572–1631)
“I find nothing healthful or exalting in the smooth conventions of society. I do not like the close air of saloons. I begin to suspect myself to be a prisoner, though treated with all this courtesy and luxury. I pay a destructive tax in my conformity.”
—Ralph Waldo Emerson (1803–1882)
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—Cornelia Otis Skinner (1901–1979)
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—William Howard Taft (1857–1930)
“I believe it was a good job,
Despite this possible horror: that they might prefer the
Preservation of their law in all its sick dignity and their knives
To the continuation of their creed
And their lives.”
—Gwendolyn Brooks (b. 1917)