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Vorlage:EngvarB Vorlage:Use dmy dates Vorlage:Infobox UK legislation

The Calendar (New Style) Act 1750 (c.23) (also known as Chesterfield's Act after Philip Stanhope, 4th Earl of Chesterfield) is an Act of the Parliament of Great Britain. The Act has three parts:

Vorlage:Quote

Chesterfield introduced the Bill into the House of Lords on 25 February 1750/1.[1] The measure was only debated in the Lords. It was passed by the Commons on 13 May and received royal assent on 22 May 1751.[2]

Government not keen on reform

Today a reform of this kind would be a government measure produced after a committee of enquiry. But the government was not keen on reform and the leading minister, the Duke of Newcastle, begged Chesterfield to abandon the attempt:[3]

Vorlage:Quote

Chesterfield persisted, and the reform of the calendar was an entirely private enterprise. Chesterfield enlisted the support of Lord Macclesfield, President of the Royal Society, who Chesterfield described as one of the greatest mathematicians and astronomers in Europe. Macclesfield and other scientists contributed the technical knowledge underlying the reform. The Bill was drafted by Mr Davell, a barrister of the Middle Temple, who was also an astronomer.

Chesterfield admitted in a letter to his son that he introduced the Bill to the Lords without understanding the details:[4]

Vorlage:Quote

Lord Macclesfield's speech to the Lords[3] gave a detailed explanation of the Bill but, as Chesterfield observed in the same letter to his son, it went above their Lordships' heads:

Vorlage:Quote

Title of the Act

It was not the practice in the 18th century to give brief titles to acts of Parliament, now known as "Short Titles". The old long titles proved increasingly inconvenient, and it later became the custom to give acts Short Titles. The Short Titles Act 1896 retrospectively gave Short Titles to old statutes which were still live.[5] Thus the Act reforming the calendar was given the Short Title "Calendar (New Style) Act 1750".

Date of the Act

It may seem odd that the Calendar (New Style) Act has the date of 1750 when Royal Assent was given on 22 May 1751. The reason is that, before 1793, the date on which a Bill became law was different. Until that time, Bills were deemed to became law on the first day of the Parliamentary Session in which they passed unless the measure contained a provision to the contrary. This can be seen from the terms of Acts of Parliament (Commencement) Act 1793:[6]

Vorlage:Quote

The calendar reform bill was introduced in the session which began on 17 January 1750 OS. Hence the Short Titles Act 1896 assigned the calendar reform to 1750. This procedure was potentially unfair because it could apply law retrospectively although this was not the case for calendar reform because all the changes were to occur in the future. (The 1793 Act also obtained its present Short Title by virtue of the Short Titles Act 1896.)

The reference to the old practice in the 1793 Act is still current law. The 1793 Act also used to provide the new time when a Bill became law, namely, on Royal Assent absent any other provision to the contrary. This part of the 1793 Act has been repealed and similar commencement rules are now in the Interpretation Act 1978, section 4.[7]

Reasons for change

The Parliament held that the Julian calendar then in use, and the start of the year on 25 March,[8] Vorlage:Quote

Vorlage:More The legal year which began on 25 March has a long history.[9] Suetonius writes that the Julian calendar introduced by Julius Caesar in 45 BC continued the old Roman practice of beginning the year with January (Vorlage:Lang-la).[10]

Later Christians felt 1 January had no religious significance and wanted to begin the year on a more appropriate date.[11] There was no legislation or Papal Bull to enforce a change but gradually Christmas Day, 25 December, became popular in England from the time of the Venerable Bede in the 7th century AD. Christmas Day was chosen because it was seen as the day Christ came into the world. In time, theological thinking developed and the Feast of the Annunciation on 25 March gradually superseded Christmas Day as the start of the year:[12]Vorlage:Efn this date came to be known in Britain as Lady Day. Again there was no legislation or Papal Bull enforcing the change but gradually 25 March came to be preferred and was well established by custom in England in the twelfth century and became, along with the rest of the Julian calendar, part of English Common Law.

Despite the adoption of 25 March as the start of the year, the Church continued to follow Roman practice when producing calendars.[13] The year shown in calendars in religous books still began with January and the Roman method of day counting continued. For example, the first English Book of Common Prayer of 1549 includes a calendar which begins with January even though the well established legal year began on 25 March.[14][15] It also uses the Roman method of day counting but now also alongside the modern consecutive day counting in each month. It is the continuation of the Roman calendar layout beginning with January that eventually led European countries in the 16th century to return to a year start on 1 January. For example, the Venetian Republic changed in 1522 and France in 1564. Scotland changed from 1 January 1600.[16]

A further source of confusion is the Church's liturgical year which was, and is, different again. Today the Anglican and Catholic Churches begin the year with Advent.[17][18]

By 1750 most of Europe had long since changed to a year which began on 1 January and the English practice became a source of confusion for English merchants and diplomats dealing with the Continent. The Calendar (New Style) Act 1750 removed the difficulty by changing the start of the year to 1 January for England and Wales and the colonies. The change applied from 1 January 1752. The legal year which began on 25 March 1751 became a short year of 282 days, running from 25 March 1751 to 31 December 1751.

(The choice of the start of the year was a separate issue from the choice of calendar. Scotland changed to a 1 January start in 1600 but continued to use the Julian calendar for another 152 years. Until 1752, England kept a 25 March start and also used the Julian calendar.)

Change to the Gregorian calendar

Pope Gregory's reform in 1582 removed ten days from the old Julian calendar.[19] Gregory did this because the Julian calendar had got out of step with the real world. This happened because the Julian calendar has about three more days every four hundred years than reality. By 1582 the error had accumulated so that the date of the Spring Equinox had moved by about ten days from the time of the Council of Nicaea in 325 AD when it fell on 21 March. The Spring Equinox was believed by the sixteenth century Church to be a key date used in the calculation of Easter by the Council. Gregory's Church felt it was important to celebrate Easter at the "right" time and the omission of ten days brought the Spring Equinox back to around 21 March, as it had been in 325 AD

It was also necessary to prevent the same Julian error accruing in the future so Gregory's reform also provided a new method for calculating leap years. Under the Julian calendar a leap year fell every four years; that is, when the year was exactly divisible by four. The additional Gregorian rule said that no centennial year could be a leap year unless it was also exactly divisible by 400. The centennial years are the years 1600, 1700, 1800, 1900, 2000, and so on. The effect of the new rule was to remove three days from the new calendar every 400 years.

Because of this new rule the year 1700 was not a leap year under the Gregorian calendar but it remained a leap year under the Julian calendar. This meant that when Britain reformed the calendar in 1750 the Julian calendar was now 11 days ahead of the Gregorian. Hence to make the change to the Gregorian calendar it was necessary for Britain to omit 11 days. This was done by providing that Wednesday 2 September 1752 was followed by Thursday 14 September 1752.Vorlage:Efn The year 1752 was a leap year so that it consisted of 355 days (366 days less 11 omitted).

To keep the British calendar in step for the future section 2 of the Calendar (New Style) Act 1750 also provided that centennial years could only be leap years if they were also divisible by 400. Thus 1800 and 1900 are not leap years but 2000 remains a leap year. The Act is remarkable because it specifically provides in section 2 that the years 2000, 2400, 2800, and every subsequent four hundredth year are to be leap years.

Section 3 of the Act provides that fixed feast days continue to be observed on the same calendar date. Thus, Christmas Day was still celebrated on 25 December. After the reform Christmas Day 1752 fell on 25 December 1752. That day would have been the Julian date of 14 December 1752. Moveable feasts dependent on the date of Easter were now geared to the new rules for Easter.

The Calendar (New Style) Act 1750 includes various measures to prevent injustice and other problems. For example, section 6, echoing a rule in Gregory's reform, provides that the date on which rents and other debts are due must be deferred by 11 days. In addition the Act says a person does not reach a particular age, including especially the age of majority, until the complete number of years have passed.

Date of Easter

Pope Gregory's rules for the date of Easter were also adopted. However, with the potential for religious strife in mind, the promoters of the Bill concealed the Roman Catholic connection. The (Anglican) Church authorities were told that new British computations had produced a more accurate result. The Annexe to the Act established a computation for the date of Easter that achieved the same result as Gregory's rules, without actually referring to him.[20] The algorithm, set out in the Book of Common Prayer as required by the Act, includes calculation of the Golden Number and the Sunday Letter, which (in the Easter section of the Book) were presumed to be already known. The Annexe to the Act includes the definition: "Easter-day (on which the rest depend) is always the first Sunday after the Full Moon, which happens upon, or next after the Twenty-first Day of March. And if the Full Moon happens upon a Sunday, Easter-day is the Sunday after." The Annexe subsequently uses the terms "Paschal Full Moon" and "Ecclesiastical Full Moon", making it clear that they only approximate to the real Full Moon.[21]

In The Book of Almanacs of 1851 Augustus de Morgan, professor of mathematics at University College, London, commented on the definition of Easter in the Calendar (New Style) Act 1750. He noted that the body of the Act wrongly stated the way Easter was calculated but the annexed Tables correctly set out the dates for Easter as prescribed by Pope Gregory. This may have been done to conceal the Catholic link.[22]

Leap day

Today we know that leap day falls on 29 February. This was not always the case and, once again, the story goes back to the Romans. When the Julian calendar was introduced in 45 BC leap day was different in two respects. First, leap day fell within February and not at the end. Second, leap day was not counted so that a leap year consisted of 365 days.

The Romans treated leap day as a second sixth day before the Kalends of March. In Latin this is ante diem bis sextum Kalendas Martias. The word bis means 'twice' or 'again'. So the extra day is the second sixth—bis sextum—of the Kalends of March. This 'bissextile' day is the leap day and the 'bissextile' year is a year which includes a leap day.[23] The second instance of the sixth day of the Kalends of March was inserted in calendars before the sixth day. By a legal fiction the Romans treated the sixth and the second sixth days of the Kalends of March as one day. Thus a child born on either of those days in a leap year would have its first birthday on the following sixth day of the Kalends of March. When, many years later, modern consecutive day counts were laid alongside the Roman dates the sixth day of the Kalends of March fell on 24 February. However, in a leap year the sixth day fell on 25 February because the second sixth day came before the sixth day,

The medieval Church continued the Roman practice which can be illustrated by, for example, the feast of Saint Matthias which used to be celebrated on the sixth day before the Kalends of March in both common and leap years. The calendar for February in the Book of Common Prayer of 1549 shows the position in a normal year when the sixth day of the Kalends of March is alongside 24 February. The position in a leap year is not shown in the 1549 Book of Common Prayer but the prior insertion of the second sixth day meant the feast of St Matthias fell on 25 February in leap years. This practice ended in England some time after Henry VIII split from Rome as can be seen in the 1762 edition of the Book of Common Prayer. Consecutive day counting has entirely replaced the Roman system. The feast of St Matthias is invariably on 24 February and leap day is shown at the end of February.[24] Vorlage:Efn

The Church and civil society also continued the Roman practice whereby the leap day was simply not counted so that a leap year was only reckoned as 365 days. The Henry III's English Statute De Anno et Die BissextiliVorlage:Efn of 1236,[25] instructed magistrates to ignore the leap day when persons were being ordered to appear before the court within a year.[23] The practical application of the rule is obscure. It was regarded as in force in the time of the famous lawyer Sir Edward Coke (1552–1634) because he cites it in his Institutes of the Lawes of England. However, Coke merely quotes the act with a short translation and does not give practical examples:[26]

Vorlage:Quote

Section 2 of the Calendar (New Style) Act 1752 contains the new Gregorian rule for determining leap years in the future and also makes it quite clear that leap years contain 366 days:

Vorlage:Quote

In addition, the calendar at the end of the Act confirms that leap day falls on 29 February.

Scotland

Scotland had already made part of the change: its calendar year had begun on 1 January since 1600.[27] The remainder of the Act applied equally to Scotland, a part of the Kingdom of Great Britain since the Acts of Union 1707.

Ireland

At the time, the Kingdom of Ireland was a semi-autonomous kingdom in a personal union with the Kingdom of Great Britain. So that the calendar in Ireland would remain harmonised with that of Great Britain, the Parliament of Ireland passed similarly worded legislation as the "Calendar (New Style) Act, 1750".[28]

United States

The Calendar (New Style) Act 1750 applied to Britain's American colonies and some British law, including the 1750 Act, is still applicable in some states. When American independence was declared in 1776, it was not practical for these former colonies to create an entirely new body of American law to replace British law. The practical solution adopted was to continue to apply British law as it stood in 1776 but subject to the proviso that it could be overridden by any subsequent provision of American law.[29] Some States later passed brief calendar measures but others left the old British Act in place.

Florida is an example of the continued application of the relevant parts of the Calendar (New Style) Act 1750. The Territory that became Florida was ceded by Spain to the United States in 1819. The new State of Florida repealed Spanish law and enacted a provision which said (and continues to say):[30]

Vorlage:Quote

James Bryan Whitfield, a former Florida Supreme Court judge, together with others, produced in 1941 a comprehensive list of the relevant measures. This built on earlier work by Missouri. The list includes the key part of the Calendar (New Style) Act 1750.[31]

Some states adopted as their common law the laws of England in 1607, predating the 1750 Act. [32]

There is no federal calendar law.Vorlage:Cn

Other former British colonies

The Calendar (New Style) Act 1750 applies directly or indirectly in other former British colonies. The Act remains directly in force in Canada as part of Canadian law.[33][34]

Early Australian colonial legislation applied British law.[35] Subsequently, various reviews have considered the relevance of old British statutes. Australian States eventually repealed British statutes but re-enacted those which remained relevant, such as the Calendar (New Style) Act 1750. For example, New South Wales passed the Imperial Acts Application Act 1969, the First Schedule of which repeals various British statutes including the Calendar (New Style) Act 1750.[36] At the same time section 16 continues the operation of the British Calendar Act by restating key parts and by referring to that Act for the details.[37] Other Australian States passed similar measures.

New Zealand also passed early legislation at various times applying British law.[38][39] In 1988, New Zealand enacted the Imperial Laws Application Act 1988, which disapplied all but a limited schedule of English Acts it declared to be 'part of the laws of New Zealand', one of which is the Calendar (New Style) Act 1759.[40]

Reaction and effect

The calendar riot

An Election Entertainment (c. 1755), a painting by William Hogarth, which is the main source for "Give us our Eleven Days".

Some history books say that some people rioted after the calendar change, asking that their "eleven days" be returned. However this is very likely a myth, based on only two primary sources: The World, a satirical journal of Lord Chesterfield and a painting by William Hogarth.[41][42]

This same Chesterfield introduced the Bill to the House of Lords. He wrote to his son, "Every numerous assembly is a mob, let the individuals who compose it be what they will. Mere sense is never to be talked to a mob; their passions, their sentiments, their senses and their seeming interests alone are to be applied to. Understanding have they collectively none."[43] There is no record of which "numerous assembly" he had in mind.

When the son of the Earl of Macclesfield (who had been influential in passing the Act) stood for Parliament in Oxfordshire as a Whig in 1754, dissatisfaction with the calendar reform was one of a number of issues raised by his Tory opponents. In 1755, William Hogarth produced a painting (and an engraved print from the painting) loosely based on these elections, entitled An Election Entertainment, which shows a placard carrying the slogan "Give us our Eleven Days" (on floor at lower right). An example of the resulting incorrect history is by Ronald Paulson, author of Hogarth, His Life, Art and Times, who wrote that "the Oxfordshire people … are specifically rioting, as historically the London crowd did, to preserve the 'Eleven Days' the government stole from them in September 1752 by changing the calendar".[41]

Thus the "calendar riot" fiction was born. The election campaign depicted concluded in 1754, after a very lengthy contest between Court Whigs and Jacobite Tories. Every issue between the two factions was brought up, including the question of calendar reform. The Tories attacked the Whigs for every deviation, including their alleged favouritism towards foreign Jews and the "Popish" calendar. Hogarth's placard, part of a satire on the character of the debate, was not an observation of actual crowd behaviour.[41]

Legitimate concerns

There were, however, legitimate concerns lest tax and other payments arise any earlier under the new calendar than they would otherwise have done. Consequently, Provision 6 of the Act (Times of Payment of Rents, Annuities) stipulated that monthly or yearly payments would not become due until the dates that they originally would have done had the Julian calendar continued or, in the words of the Act, "[Times of Payment of Rents, Annuities] at and upon the same respective natural days and times as the same should and ought to have been payable or made or would have happened in case this Act had not been made".[44]

This provision applied to defer payment of Window Tax which was a permanent tax. It did not apply to Land Tax which was re-enacted each year (see the next section below).

Religious dissent

Vorlage:See also

In Appalachia, some Scots-Irish settlers resisted the changeover mandated by the Calendar Act by continuing to celebrate Christmas on 6 January (N.S.), referring to the day as Old Christmas.Vorlage:Sfn

Why the United Kingdom income tax year begins on 6 April

Summary

British tax acts in the middle of the eighteenth century said the tax year ran "from" 25 March. The use of "from" is crucial because the word has a special legal meaning which caused the tax year to begin one day later, namely, on 26 March. The taxes charged by the year in the mid eighteenth century were Land Tax (an annual tax till 1798) and Window Tax (a permanent tax). Both applied to a year "from" 25 March.

The Calendar (New Style) Act 1750 omitted eleven days from September 1752 but, despite this omission, the tax year continued to run from 25 March until 1758 when Parliament added eleven days to the Window Tax year so that it began on 6 April. The Land Tax year never changed.

When a document or statute said a period of time was to run "from" a date an old legal rule provided that the period began on the following day. This rule of interpretation dates back at least to Sir Edward Coke's landmark work of 1628 called the Institutes of the Lawes of England.[45] Coke's book was written as a commentary on the 1481 treatise on property law by Sir Thomas Littleton. Hence the specialist use of "from" may originate much earlier than 1628. The key passage in the Institutes is short:

Vorlage:Quote

Coke's Institutes were an important source of education for lawyers and editions were published up to the nineteenth century. This is why tax acts in the eighteenth century used "from" 25 March in an exclusive sense to mean a period beginning on the following day. Numerous court cases have arisen because the technical meaning of from a date in acts and documents has been misunderstood.[46] The Office of the Parliamentary Counsel, which drafts legislation today, has published online drafting guidance which says the from a date formulation is ambiguous and should not be used.[47]

Perhaps the most important contemporary authority for the start of the Land Tax year is in An Exposition of the Land Tax by Mark A Bourdin of the Inland Revenue which was published in 1854. In a footnote on page 34 he says:

Vorlage:Quote

Bourdin does not use from in the strict sense required by Coke but it is clear that he believes the Land Tax year begins on 26 March and ends on the following 25 March.

In 1798 William Pitt made Land Tax permanent with the Land Tax Perpetuation Act 1798.[48] Section 3, for example, refers to "an assessment made in the year ending on the twenty fifth day of March 1799", which confirms the Land Tax year begins on 26 March. The Land Tax year remained essentially unchanged until the tax was abolished in 1963.

A number of authorities explain why the old tax year began on 26 March so that the addition of eleven days led directly to the modern tax year which begins on 6 April.[49][50][51][52][53]

Accounting convention

Accounting practice from time immemorial also took the same view. A quarter day, such as Lady Day which falls on 25 March, marked the end of an accounting period and not the beginning. This view is taken by leading authorities including The Exchequer Year,[54] A Handbook of Dates,[55] The Pipe Roll Society[56] and Dr Robert Poole in two works.[49]

In the 1995 work Calendar Reform Dr Poole cites Treasury Board Papers at the National Archives under reference T30 12 and explains that, after the omission of eleven days in September 1752, Treasury quarterly accounts carried on being drawn up to the same four days in the real world but the dates had moved on by eleven days. He says:[49] Vorlage:Quote

These were the old quarter days of 25 December, 25 March, 24 June and 29 September plus eleven days. Dr Poole's analysis is confirmed by a minute of the Board of Customs on 19 September 1752, shortly after the omission of the eleven days 3 to 13 September 1752 and not long before the first quarter day affected by the omission—Michaelmas 29 September 1752. The minute says:[57] Vorlage:Quote

Eleven days added to prevent loss of tax?

Some commentators suggest the government added eleven days to the end of the tax year which began on 26 March 1752. They say this was done to avoid the loss of tax which they believe would otherwise have been caused by the omission of eleven days in September 1752. The Inland Revenue took this view in a note issued on the 200th anniversary of income tax in 1999.[58]

In fact the British tax authorities did not add eleven days to the end of the tax year which began on 26 March 1752. They did not need to add eleven days because the taxes charged by the year captured artificial, deemed income, and not actual income. For Land Tax, the more important of the two, the amounts taxed were fixed sums linked to the market rental value of property in 1692 when the tax was introduced. For Window Tax it was so much per window. You paid the same regardless of the year length.

Window Tax was a permanent tax and its year did not change till 1758 when the tax was recast and the tax year moved by eleven days to run "from" 5 April.[59] That meant a year which began on 6 April because of Sir Edward Coke's 1628 interpretation rule.[45]

The Land Tax year never changed after 1752 and continued to run "from" 25 March (Lady Day). The entire Land Tax code, running to 80 pages, was re-enacted every year until 1798 when it was made permanent. Hence there was ample opportunity to revise the date on which the Land Tax year began but no change was made.

Online editions of British statutes generally omit the annual Land Tax Acts because of their transitory nature. The National Archives at Kew holds printed statute series which include copies of all the Land Tax Acts. However, a few Land Tax Acts are available online including the last annual Land Tax Act for the year from 25 March 1798. This is available in two versions: the original[60] and the version which reflects some later amendments.[61] The 1798 Act uses the standard "from" formula and says in section 2:

Vorlage:Quote

Income Tax

William Pitt introduced the first income tax in 1799 and he followed the Window Tax precedent by adopting a year which ran "from" 5 April.[62] That meant, once again, a year which began on 6 April and this has remained the start of the year ever since. For example, Addington's Income Tax Act 1803 continued to apply "from" 5 April—in this case from 5 April 1803.[63] Again, this meant a year beginning on 6 April 1803.

Income tax was repealed temporarily in 1802 during a brief period of peace in the long war with France. The act which repealed the tax included a provision which permitted the collection of tax due for earlier years. This saving provision confirmed that Pitt's income tax year ended on 5 April:[64]

Vorlage:Quote

It was not until 1860 that income tax legislation consistently adopted a charging formulation of the kind recommended today by the Office of the Parliamentary Counsel to identify the income tax year. For 1860-61 the tax was applied "for a year commencing on 6 April 1860".[65] [Emphasis added.]

Section 48(3) of the Taxes Management Act 1880 later provided a definition of the income tax year for the first time and uses 'from' in the modern sense:[66] Vorlage:Quote

Section 28 Finance Act 1919 provided a new shorthand way to refer to the tax year:[67] Vorlage:Quote

Finally, following a review aimed at simplifying tax legislation, a new definition appeared in section 4 Income Tax Act 2007:[68]

Vorlage:Quote

Old explanation for 6 April tax year

An alternative explanation of the origin of the tax year is still found on some British tax websites. This stems from a book published in 1921 by Alexander Philip.[69] The relevant passage is short:

Vorlage:Quote

Philip does not give any reason for his view and it is no longer regarded as correct. Philip does not cite any legislation or other authority. It is also worth noting that the "financial year" he mentions is not the same as the income tax year. The financial year is statutorily defined as the year which ends on 31 March. See Schedule 1 Interpretation Act 1978,[70] which repeats an earlier similar definition in section 22 Interpretation Act 1889.[71] This is the year for government accounting and for corporation tax.

See also

Notes

Vorlage:Notelist

References

Vorlage:Reflist

Primary sources

Further reading

Vorlage:UK legislation

  1. ↑ Earl of Chesterfield: Letters to his son: letter CXXXII. 28. Februar 1751, S. 193 (public-library.uk [PDF]).
  2. ↑ H. Dagnall: Give us back our eleven days. author, Edgware 1991, ISBN 0-9515497-2-3, S. 193.
  3. ↑ a b , Hansard: The Parliamentary History of England from the earliest period to the year 1803 [...] the Parliamentary debates. Hrsg.: Cobbett. XIV AD 1747 1753. R. Bagshaw, 1813, Proceedings in the Lords on the Bill for the Commencement of the Year for correcting the Calendar now in use (google.com). Debate in House of Lords in 1751 column 980, 981
  4. ↑ Earl of Chesterfield: Letters to his son: letter CXXXV. 28. Februar 1751, S. 197 (public-library.uk [PDF]).
  5. ↑ Vorlage:Cite legislation UK First Schedule.
  6. ↑ Danby Pickering (Hrsg.): The Statutes at Large from Magna Charta to the end of the Eleventh Parliament of Great Britain Anno 1761 (continued). XXXIX, Τhe Statutes at Large Anno tricesimo tertio Georgii III Regis Being the Third Session of the Seventeenth Parliament of Great Britain. Cambridge 1799, XII An act to prevent acts of parliament from taking effect from a time prior to the passing thereof (google.com). (Short title: "Acts of Parliament (Commencement) Act 1783". 33 Geo III c.13)
  7. ↑ Vorlage:Cite legislation UK
  8. ↑ Calendar (New Style) Act 1750, Introduction. Government of Great Britain via National Archives;
  9. ↑ , Revised by Michael Jones, 2000: A Handbook of Dates for students of British History. Hrsg.: C R Cheney. Cambridge University Press, UK 1945, ISBN 978-0-521-77845-9.
  10. ↑ Suetonius on Julius Caesar's calendar reform. Chapter 40.
  11. ↑ , Revised by Michael Jones, 2000: A Handbook of Dates for students of British History. Hrsg.: C R Cheney. Cambridge University Press, UK 1945, ISBN 978-0-521-77845-9, S. Chapter 1, Section IV.
  12. ↑ , Revised by Michael Jones, 2000: A Handbook of Dates for students of British History. Hrsg.: C R Cheney. Cambridge University Press, UK 1945, ISBN 978-0-521-77845-9, Chapter 1, Section IV. Headings Christmas Day and the Annunciation.
  13. ↑ , Revised by Michael Jones, 2000: A Handbook of Dates for students of British History. Hrsg.: C R Cheney. Cambridge University Press, UK 1945, ISBN 978-0-521-77845-9, S. Chapter 1, Section IV. Heading 1 January.
  14. ↑ Edward Whytchurche, printer: Thomas Cranmer: Book of Common Prayer. Hrsg.: William Gott. Church of England, 1549 (archive.org).
  15. ↑ Edward Whytchurche: Book of Common Prayer 1549. Church of England, 1549, Vorlage:Notatypo (anglican.org). (ASCII text transcription)
  16. ↑ , Revised by Michael Jones, 2000: A Handbook of Dates for students of British History. Hrsg.: C R Cheney. Cambridge University Press, UK 1945, ISBN 978-0-521-77845-9, S. Chapter 12.
  17. ↑ Anglican liturgical year.
  18. ↑ Catholic liturgical year.
  19. ↑ , Revised by Michael Jones, 2000: A Handbook of Dates for students of British History. Hrsg.: C R Cheney. Cambridge University Press, UK 1945, ISBN 978-0-521-77845-9, S. Chapter 1, Section VII.
  20. ↑ , 24 Geo. II, cap. 23: Calendar (New Style) Act 1750. National Archives, 3 'Easter and the other moveable feasts to be observed according to the new calendar, tables and rules. Feast and fasts, etc. to be according to the new calendar.' (gov.uk). (ASCII text)
  21. ↑ , 24 Geo. II, cap. 23: Calendar (New Style) Act 1750. Annexe: The New Calendar, Tables and Rules (gov.uk). at "Table to find Easter-day from the year 1900 to the year 2199 inclusive". (image)
  22. ↑ The Book of Almanacs. Introduction page viii. In both style, old and new, Easter Day is the Sunday following that fourteenth day of the calendar moon which happens upon or next after the twenty first of March: so that if the said fourteenth day be a Sunday, Easter Day is not that Sunday, but the next. The description copied into prayer-books from the Act of Parliament for the change of style is incorrect in two points: it substitutes the day of full moon for the fourteenth day, and the moon of the heavens for the calendar moon. But the details thus wrongly headed are, as intended, true copies of the Gregorian calendar.
  23. ↑ a b Referenzfehler: Ungültiges <ref>-Tag; kein Text angegeben für Einzelnachweis mit dem Namen Bissextili.
  24. ↑ 1762 Book of Common Prayer. Church of England, S. 4 (google.co.uk).
  25. ↑ Owen Ruffhead (Hrsg.): The Statutes at Large; from Magna Charta to the end of the Reign of King Henry the Sixth. 1769, Statute De Anno et Die Bissextili 1236., S. 20 (google.com). (21 Hen, III)
  26. ↑ Edward Coke: First Part of the [[Institutes of the Lawes of England]]. 1628, Cap. 1, Of Fee Simple., S. 8 left [30] (archive.org).
  27. ↑ John James Bond: Handy Book of Rules and Tables for Verifying Dates With the Christian Era Giving an Account of the Chief Eras and Systems Used by Various Nations...' George Bell & Sons, London 1875, S. xvii–xvii (google.com). See footnote on pages xvii–xviii: original text of the Scottish decree.
  28. ↑ Vorlage:Citation
  29. ↑ Elizabeth Gaspar Brown: British Statutes in American Law 1776-1836. University of Michigan Law School, Ann Arbor, Michigan 1964 (umich.edu).
  30. ↑ Florida Statutes. State of Florida, 2.01 Common law and certain statutes declared in force. (fl.us).
  31. ↑ List of British Statutes. Florida State University;
  32. ↑ Benson Reception of the Common Law in Missouri.
  33. ↑ Vorlage:Cite encyclopedia
  34. ↑ Question1. What years are leap years? In: Candada.ca. National Research Council Canada;
  35. ↑ Australian Courts Act 1828. Government of Australial, S. 31 (original), 9 (transcript);: „... and be it further enacted that all laws and statutes in force within the realm of England at the time of the passing of this act [...] shall be applied in the administration of justice in the courts of New South Wales and Van Diemen’s Land respectively...“
  36. ↑ Imperial Acts Application Act 1969 No 30, First Schedule. Government of New South Wales, 28. September 2020, abgerufen am 9. November 2020.
  37. ↑ Imperial Acts Application Act 1969 No 30, Part 3, Division 2 Calendar §16. Government of New South Wales, 28. September 2020, abgerufen am 9. November 2020.
  38. ↑ English Laws Act 1858 (21 and 22 Victoriae 1858 No 2). Government of New Zealand;
  39. ↑ English Laws Act 1908 ~ New Zealand. In: constitutionwatch.com.au. Abgerufen am 9. November 2020.
  40. ↑ Imperial Laws Application Act 1988. Government of New Zealand; Schedule 1: Imperial enactments in force in New Zealand.
  41. ↑ a b c Robert Poole: 'Give us our eleven days!': calendar reform in eighteenth-century England. In: Past & Present. 149. Jahrgang, Nr. 1, November 1995, S. 95–139, doi:10.1093/past/149.1.95 (academia.edu (Memento des Originals vom 5 December 2014 im Internet Archive)).
  42. ↑ Duncan Steel: Marking Time: The Epic Quest to Invent the Perfect Calendar. Wiley, 2000, ISBN 978-0-471-40421-7, S. 249.
  43. ↑ Earl of Chesterfield: Letters to his son: letter cxxxii. 28. Februar 1751, S. 193 (public-library.uk [PDF]).
  44. ↑ Calendar (New Style) Act 1750, Section 6. Government of Great Britain via National Archives;
  45. ↑ a b Sir Edward Coke: Institutes of the Lawes of England. 1628. Sometimes called "Coke on Littleton" because it contains Sir Thomas Littleton's 1481 treatise on property law with a commentary by Coke. Volume 1 at 46b. "Coke" is pronounced "Cook"
  46. ↑ See, for example, Zoan v Rouamba [2000] All ER 620..
  47. ↑ Drafting bills for Parliament. In: gov.uk. See heading 8.
  48. ↑ Land Tax Perpetuation Act 1798, 38 Geo III c.60 at page 725.
  49. ↑ a b c Robert Poole: Calendar Reform in eighteenth-century England (= Oxford Academic Past & Present). 1995, S. 117, footnote 77 (oup.com).
  50. ↑ Robert Poole: Time's alteration: Calendar reform in early modern England. UCL Press, London 1998, 9, footnote 34.
  51. ↑ Steve Parnham: The Intriguing Truth about 5th April. CreateSpace, 2016, ISBN 978-1-5411-2659-6..
  52. ↑ Alan O'Brien: Why the Tax Year Begins on Sixth April. Lulu.com. eBook is free., 2019, ISBN 978-0-244-70561-9, S. 119.
  53. ↑ Duncan Steel: Marking time: the epic quest to invent the perfect calendar. illustrated Auflage. John Wiley and Sons, 2000, ISBN 0-471-29827-1, S. 5 (google.com).
  54. ↑ Richardson, H G, Transactions of the Royal Historical Society Vol 8 (1925) pp 171-190. Cambridge University Press p. 171, first line: "From the earliest times and for many centuries the year of account in the Exchequer ended at Michaelmas".
  55. ↑ Cheney, C R (1945), revised by Michael Jones (2000). A Handbook of Dates for students of British History. Cambridge University Press. See Table III in Chapter 2 which lists the Exchequer Years from Henry I to William IV. Every year ends on the quarter day, 29 September.
  56. ↑ Pipe Roll Society. Under the heading "How Pipe Rolls were compiled" the section begins: "Each roll nominally covered the events of a year ending at Michaelmas (29 September), rather than the calendar year or the regnal year, which was used in the rolls produced by other government departments"
  57. ↑ National Archives, Kew. File CUST 29/1.
  58. ↑ This note is no longer live online. A copy is in Appendix 25 of Why the Tax Year Begins on Sixth April. O'Brien, Alan (2019). Lulu.com. Ebook is free
  59. ↑ 31 Geo II c.22. Window Tax 1758 at page 258.
  60. ↑ 38 Geo III c.5. >Original Land Tax Act 1797. Page 461.
  61. ↑ 38 Geo III c.5. Land Tax Act 1798 page 461.
  62. ↑ Great Britain: An alphabetic index to the first part of the XLII volume of the statutes at large. 1799, 39 Geo III c.13. Income Tax Act 1799., S. 55 (google.com). See section 72 on page 86.
  63. ↑ The Law Journal, volume 2. 11. August 1803, Acts passed Anno Quadragesimo Tertio Georgii III Regis 43 GEO III CAP CXXII, S. 140 (google.com): „An act for granting to his majesty until the 6th day of May next after the ratification of a definitive treaty of peace a contribution on the profits arising from property professions trades and offices“
  64. ↑ Thomas Edlyne Tomlins: The Statutes of the United Kingdom of Great Britain and Ireland, Volume 1. 4. Mai 1802, 42 George III, Cap. XLII, S. 338 (google.com).
  65. ↑ Great Britain: A collection of the public general statutes passed in the twenty third and twenty fourth years of the reign of Her Majesty Queen Victoria. Being the second session of the eighteenth parliament of the United Kingdom of Great Britain and Ireland. 1860, Income Tax Act 1860 (23 Vict c.14.), S. 86 (google.com)..
  66. ↑ Great Britain: THE LAW REPORTS The Public General Statutes passed in the forty third year of the reign of her Majesty Queen Victoria 1880 with tables showing the effect of the session's legislation and a copious index. Band XVI, 1880, Taxes Management Act 1880 (43 & 44 Vict c.19) – (google.com). Article 48 (3)
  67. ↑ Finance Act 1919 (9 & 10 Geo 5 c.32). In: irishstatutebook.ie. 1919, abgerufen am 8. November 2020.
  68. ↑ Vorlage:Cite legislation UK Section 4
  69. ↑ Alexander Philip: The Calendar: its History, Structure and Improvement. Cambridge University Press, 1921, OCLC 457646963, 24 (archive.org [abgerufen am 13. Februar 2020]).
  70. ↑ Interpretation Act 1978.
  71. ↑ Interpretation Act 1889.
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