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What is a Coal and Wine Tax Post?
It is a means of marking the point at which duty became payable on coal and wine being transported into the City of London. There are over 200 located around London, 23 of which are known to have survived within Elmbridge Borough. These are to be found in various locations in Walton on Thames, Molesey, Esher, Claygate and Oxshott. They were set up under the Local Coal and Wine Duties Continuance Act 1861 at points where any canal, inland navigation, railway or public road first entered the Metropolitan Police District.
Locations
History
Although the Coal and Wine Tax Posts have been in existence for over 130 years, the history associated with them goes back centuries earlier. The majority of coal was brought by sea from Newcastle, and the collection of the fees was relatively uncomplicated.
A further important aspect in the history of the Coal and Wine Tax Posts is the link between these and the existence in the 14th Century of the "Orphans Fund", which was administered by the Court of Record, acting on behalf of the Mayor and Corporation of the City. All citizens were obliged, as a condition of accepting the Freedom of the City, to execute a will nominating the Corporation as administrators of their estate.
In the 17th Century, the City suffered two major disasters, the Plague in 1665, and the Great Fire of London in 1666. Funds were needed to enable rebuilding and renovation works to be carried out and in 1667 the First Rebuilding Act was passed, authorising an increase in the duty payable on coal entering the Port of London.
Until the 19th Century, the transport of coal and other goods into London had been by sea. But the growth of the canal and railway systems meant that collecting points for taxes had to be set up beyond the boundary of the City. Originally an official was stationed on the bank of the canal to record the tonnage and collect the duty; but as canal trade dwindled with the advent of the railways, it became uneconomic to employ collectors, and it eventually became the responsibility of the operating company to collect and pay the taxes to the Clerk of the Coal Market.
As a result of the liberal interpretation of this Act, many posts were erected at placed that were little more than streams, cart tracks and footpaths - very little trade could have passed by these! The revenue raised was used for metropolitan improvement schemes including the building of the Thames Embankment, the erection of the Holborn Viaduct and the purchase of the River Thames bridges, including Kingston upon Thames, Hampton Court and Walton on Thames, to free them from tolls.
Although the tax was finally extinguished by an Act of Parliament passed in July 1889, many Posts remain as fine examples of industrial archaeology in Elmbridge, the majority of which are Grade II structures listed by the Secretary of State for Culture, Media and Sport.
Types of Coal and Wine Tax Post
There are examples of four different types of Coal and Wine Tax Post within the Borough. The variations in style reflect both their age and location, i.e. roadside (type 1), railway embankment (types 2 and 3) and river towpath (type 4).
Type 1 (pictured right): these are the most commonly see Coal and Wine Tax Posts and form the great majority of the surviving boundary marks in Elmbridge. They are found beside roadways, bridleways and footpaths. They are made of cast iron, and were cast by Henry Grissell at the Regents Canal Ironworks, London. A maker's plate is often still to be found either on the front or the rear of the plinth, indicating the year in which the post was cast.
The posts are 1.8 metres (6ft.) high in total, of which approximately 1 metre (3ft.) is usually above ground, although some are now buried much more deeply. A fine example of an entire post can be viewed from the Hurst Road entrance of the Walton Advanced Water Treatment Works, West Molesey. The body in the post, including the cap, is white. The coat of arms depicted is that of the City of London, with the shield bearing the Cross of St. George and the Sword of St. Paul, painted red on a white background. Beneath the coat of arms is to be found the letters "24 & 25 VICT. CAP 42"
This is the reference to the Act of Parliament under which statute they were erected - in this instance the London Coal and Wine Duties Continuance Act 1861. On many of the posts this lettering is somewhat illegible, and in almost all cases the "2" of "24" and the "T" of "VICT" is missing. This is attributed to the fact that the production of some posts was put in hand prior to the Act being passed by Parliament. These posts did not carry a full inscription and so it was necessary to fix a correction plate bearing the words. "ACT 24 & 25 VICT. CAP 42"
over the original inscription. To ensure uniformity, these correction plates were fitted on all posts cast, and to enable a good fit, it was necessary to grind away the "2" and "T". There are only four posts in the Borough where these correction plates remain intact.
Type 2: (pictured right)These are tall obelisks, approximately 4.2 metres (14ft) high, and made of stone or cast-iron, which were erected along railway lines before 1861. There is one example of this style of post in Elmbridge, on the railway embankment at Douglas Road, Esher. This granite obelisk was originally erected on the main railway line at Weybridge under the powers of the Coal Duties (London & Westminster and adjacent counties) Act 1851. It was moved to Douglas Road, Esher following the passing of the 1861 Act, which revised the boundary of the area within which duties became payable.
Type 3: (pictured right) These are cast-iron obelisks approximately 1.5 metres (5ft) high with metal shields depicting the coat of arms of the City of London attached to each of the four faces of the obelisk, and with a plate bearing the inscription"ACT 24 & 25 VICT. CAP 42"
fixed to each face of the plinth. They were erected along railways after 1861. The sole example of this style in the Borough is on the railway embankment at Stokesheath Road, Oxshott.
Type 4: (pictured right) These are granite obelisks approximately 1.2 metres (4ft) high, without a plinth, and with the shield depicting the coat of arms of the City of London embossed on one face and beneath it the inscription "14 & 15 VIC. C.146" is engraved. Again there is only a single example of this type of post in the Borough, located on the towpath of the River Thames, Walton on Thames. It is believed that this granite obelisk was originally erected at New Haw Lock under the powers of the 1851 Act and relocated at Walton on Thames with the passing of the 1861 Act.
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