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ID: 300010494
Page Link: http://vocab.getty.edu/page/aat/300010494

 

Record Type: concept
tax brick (great brick, <brick by form: shape or size>, ... Materials (hierarchy name))

 

Note: Bricks of larger than normal dimensions made to evade the early brick tax in England, which was levied simply on the number of bricks manufactured. Subsequent legislation eliminated the advantage of using such bricks (which were more difficult and expensive to use anyway); thicker than usual bricks remained in use, however, particularly in the North and Midlands.
 
Terms:
tax brick (preferred,C,U,English-P,D,U,N)
tax brick (Spanish-P,D,U,U)
tax brick (Dutch-P,D,U,U)
tax bricks (C,U,English,AD,U,N)
brick, tax (C,U,English,UF,U,N)
避稅磚 (C,U,Chinese (traditional)-P,D,U,U)
bì shuì zhuān (C,U,Chinese (transliterated Hanyu Pinyin)-P,UF,U,U)
bi shui zhuan (C,U,Chinese (transliterated Pinyin without tones)-P,UF,U,U)
pi shui chuan (C,U,Chinese (transliterated Wade-Giles)-P,UF,U,U)

Facet/Hierarchy Code:  M.MT

Hierarchical Position:

Hierarchy of Materials Facet
Materials Facet
Hierarchy of Materials (hierarchy name)
.... Materials (hierarchy name) (G)
Hierarchy of materials (substances)
........ materials (substances) (G)
Hierarchy of <materials by composition>
............ <materials by composition> (G)
Hierarchy of inorganic material
................ inorganic material (G)
Hierarchy of clay
.................... clay (G)
Hierarchy of <clay by product>
........................ <clay by product> (G)
Hierarchy of brick (clay material)
............................ brick (clay material) (G)
Hierarchy of <brick by form>
................................ <brick by form> (G)
Hierarchy of <brick by form: shape or size>
.................................... <brick by form: shape or size> (G)
Hierarchy of great brick
........................................ great brick (G)
Hierarchy of tax brick
............................................ tax brick (G)

Additional Notes:
Chinese (traditional) ..... 比正常規格大的磚塊。英國早期有磚稅,單純依製出磚塊的數目來徵收,故可用加大磚塊尺寸的方法避稅。此種磚不僅價格較高,也較難應用,訂立新法之後這種避稅法就失效了;然而人們仍持續採用比一般磚稍厚的磚,尤其是在英國北部及中部地區。 
Dutch ..... Bakstenen van meer dan normale afmetingen, gemaakt om de vroege 'brick tax' (baksteenbelasting) in Engeland te omzeilen. Deze belasting werd geheven op het aantal gefabriceerde bakstenen. Door latere wetgeving verdween het voordeel van dergelijke bakstenen (die toch al moeilijker en duurder in het gebruik waren). Men bleef wel bakstenen gebruiken die dikker waren dan gewoonlijk, voornamelijk in het noorden en midden van Engeland. 
Spanish ..... Ladrillos de dimensiones superiores a los normales fabricados para evadir el temprano impuesto al ladrillo en Inglaterra, que se cobraba simplemente por el número de ladrillos fabricados. La legislación posterior eliminó la ventaja de utilizar dichos ladrillos (que eran mucho más difíciles y caros, en todo caso). Más gruesos que los ladrillos habituales, siguieron sin embargo siendo utilizados, en particular en las regiones norte y central de Inglaterra. 

Sources and Contributors:
避稅磚............  [AS-Academia Sinica Preferred]
...........  AS-Academia Sinica data (2014-)
bi shui zhuan............  [AS-Academia Sinica]
..........................  AS-Academia Sinica data (2014-)
brick, tax............  [VP]
.......................  Getty Vocabulary Program rules
bì shuì zhuān............  [AS-Academia Sinica]
..........................  AS-Academia Sinica data (2014-)
pi shui chuan............  [AS-Academia Sinica]
..........................  AS-Academia Sinica data (2014-)
tax brick............  [CDBP-SNPC Preferred, RKD, AAT-Ned Preferred, VP Preferred]
....................  AAT-Ned (1994-)
....................  TAA database (2000-)
tax bricks............  [VP]
.......................  Brunskill and Clifton-Taylor, English Brickwork (1977) 91
 
Subject: .....  [AS-Academia Sinica, CDBP-SNPC, VP]
 
Note:
English .......... [VP]
.......... Legacy AAT data
Chinese (traditional) .......... [AS-Academia Sinica]
.......... AS-Academia Sinica data (2014-)
Dutch .......... [RKD, AAT-Ned]
.......... AAT-Ned (1994-)
Spanish .......... [CDBP-SNPC]
.......... TAA database (2000-)

 

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