Douglas Mason
Encyclopedia
Douglas Calder Mason was a British policymaker, writer and antiquarian bookseller. He came to be known as the "father of the poll tax
".
, Scotland
, the son of an accountant and schoolteacher. He attended Bradford Grammar School
, and read geology
, then economics, at the University of St Andrews
.
He embraced libertarianism
whilst a student, and became involved in the Conservation Association. Under his leadership, he built up the St Andrews University Conservatives into a powerful group which dominated conferences of the Federation of Conservative Students
(FCS). It used its influence to lobby the party nationally for more market-based policies; the association published pamphlets calling for the sale of the Post Office
; for the legalisation of the offshore "pirate" broadcasting stations
; abolishing exchange controls; and ending council house
subsidies.
Upon graduation, Mason settled in nearby Kirkcaldy, birthplace of philosopher and his ideological mentor Adam Smith
, where he set up a modest business dealing in antiquarian book
s and prints.
Mason became a constituency agent for the Conservative Party
, and he served on Fife County Council from 1967 to 1970 and on Kirkcaldy District Council
from 1974 to 1988. In the 1983 general election, he stood unsuccessfully in the as Conservative candidate for Central Fife
, a safe labour seat.
He did his most influential work for Adam Smith Institute
, run by fellow St Andrews alumni Dr Madsen Pirie
and Eamonn Butler
who founded the institute in 1977. Mason became one of its regular authors. In 1982, he led the Adam Smith Institute's "Omega Project" report on Local Government Policy. There he argued for the compulsory contracting-out of most local services such as refuse collection, proposed scrapping the existing local-government tax, in favour of a per-capita charge. Other policy recommendations included the privatisation of the Royal Mail
The Last Post (1991); the privatisation of free British reading Ex Libris (1986); the privatisation of the Forestry Commission the complete removal of arts subsidies Expounding The Arts (1987), abolition of restrictions on drinking Time To Call Time (1986), and that ending free reading in public libraries Ex Libris (1986).
that "something must be done" in anticipation of the potential unrest in store for the rest of the country.
Rates
were a property tax traditionally assessed on property values, but with major exemptions existed in Scotland, so a minority actually paid them. The problem made more acute in Scotland, where valuation changes had landed some people with very large increases in their bills. Due to the exemptions, the majority had every incentive to vote for high-spending local authorities. Mason examined various alternatives, including a local sales tax
and a local income tax
, but concluded that an equal charge on all residents was the fairest due to approximately equal consumption of local services.
In 1981, Eamonn Butler attended a luncheon hosted by University Of St Andrews Tory Club where the original idea of a Local Authority Poll Tax to replace the rates was passed on to him by its author, Robert L Thompsett, a then student and the Club's Publicity Officer. After mulling over it, he then passed it on to Mason as an idea to consider. Mason did much work on the basic idea.
Mason argued that it was unfair for 13 million householders to finance council services which benefited 40 million. If all voters had to pay for local spending, it would act as a natural cap to council extravagance. This accountability appealed to Thatcher, who adopted Mason's 1985 report Revising the Rating System as her Government's policy.
Whilst Mason's paper anticipated a spending freeze, politicians of the day ignored this recommendation during implementation, with the result that many councils used the transition to the Poll Tax to cover massive spending increases. In addition, where there were two-tier councils at district and county level, there would be additional confusion on who was responsible for increases. In the end, the Thatcher government was blamed, severely weakening Margaret Thatcher.
. 1990 he was diagnosed with a brain tumour and his prognosis was "months, not years". It was also during this time that Mason fell out publicly with the Scottish Conservatives, when Lord Sanderson of Bowden succeeded Michael Forsyth
as Scottish party chairman, forcing Forsyth appointees out of Scottish Central Office. Mason resigned from the party, accusing Sanderson of "behaving like a Victorian mill owner". He nevertheless continued to lead an active life, travelling and lecturing, until his death in December 2004.
Poll tax
A poll tax is a tax of a portioned, fixed amount per individual in accordance with the census . When a corvée is commuted for cash payment, in effect it becomes a poll tax...
".
Biography
He was born DunfermlineDunfermline
Dunfermline is a town and former Royal Burgh in Fife, Scotland, on high ground from the northern shore of the Firth of Forth. According to a 2008 estimate, Dunfermline has a population of 46,430, making it the second-biggest settlement in Fife. Part of the town's name comes from the Gaelic word...
, Scotland
Scotland
Scotland is a country that is part of the United Kingdom. Occupying the northern third of the island of Great Britain, it shares a border with England to the south and is bounded by the North Sea to the east, the Atlantic Ocean to the north and west, and the North Channel and Irish Sea to the...
, the son of an accountant and schoolteacher. He attended Bradford Grammar School
Bradford Grammar School
Bradford Grammar School is a co-educational, independent school in Frizinghall, Bradford, West Yorkshire. Headmaster, Stephen Davidson is a member of the Headmasters' and Headmistresses' Conference . The school was founded in 1548 and granted its Charter by King Charles II in 1662...
, and read geology
Geology
Geology is the science comprising the study of solid Earth, the rocks of which it is composed, and the processes by which it evolves. Geology gives insight into the history of the Earth, as it provides the primary evidence for plate tectonics, the evolutionary history of life, and past climates...
, then economics, at the University of St Andrews
University of St Andrews
The University of St Andrews, informally referred to as "St Andrews", is the oldest university in Scotland and the third oldest in the English-speaking world after Oxford and Cambridge. The university is situated in the town of St Andrews, Fife, on the east coast of Scotland. It was founded between...
.
He embraced libertarianism
Libertarianism
Libertarianism, in the strictest sense, is the political philosophy that holds individual liberty as the basic moral principle of society. In the broadest sense, it is any political philosophy which approximates this view...
whilst a student, and became involved in the Conservation Association. Under his leadership, he built up the St Andrews University Conservatives into a powerful group which dominated conferences of the Federation of Conservative Students
Federation of Conservative Students
The Federation of Conservative Students was the student organisation of the British Conservative Party from the late 1940s to 1986. It was created to act as a bridge between the student movement and the Conservative Party....
(FCS). It used its influence to lobby the party nationally for more market-based policies; the association published pamphlets calling for the sale of the Post Office
Post office
A post office is a facility forming part of a postal system for the posting, receipt, sorting, handling, transmission or delivery of mail.Post offices offer mail-related services such as post office boxes, postage and packaging supplies...
; for the legalisation of the offshore "pirate" broadcasting stations
Pirate radio
Pirate radio is illegal or unregulated radio transmission. The term is most commonly used to describe illegal broadcasting for entertainment or political purposes, but is also sometimes used for illegal two-way radio operation...
; abolishing exchange controls; and ending council house
Council house
A council house, otherwise known as a local authority house, is a form of public or social housing. The term is used primarily in the United Kingdom and the Republic of Ireland. Council houses were built and operated by local councils to supply uncrowded, well-built homes on secure tenancies at...
subsidies.
Upon graduation, Mason settled in nearby Kirkcaldy, birthplace of philosopher and his ideological mentor Adam Smith
Adam Smith
Adam Smith was a Scottish social philosopher and a pioneer of political economy. One of the key figures of the Scottish Enlightenment, Smith is the author of The Theory of Moral Sentiments and An Inquiry into the Nature and Causes of the Wealth of Nations...
, where he set up a modest business dealing in antiquarian book
Book collecting
Book collecting is the collecting of books, including seeking, locating, acquiring, organizing, cataloging, displaying, storing, and maintaining whatever books are of interest to a given individual collector. The love of books is bibliophilia, and someone who loves to read, admire, and collect...
s and prints.
Mason became a constituency agent for the Conservative Party
Conservative Party (UK)
The Conservative Party, formally the Conservative and Unionist Party, is a centre-right political party in the United Kingdom that adheres to the philosophies of conservatism and British unionism. It is the largest political party in the UK, and is currently the largest single party in the House...
, and he served on Fife County Council from 1967 to 1970 and on Kirkcaldy District Council
Kirkcaldy
Kirkcaldy is a town and former royal burgh in Fife, on the east coast of Scotland. The town lies on a shallow bay on the northern shore of the Firth of Forth; SSE of Glenrothes, ENE of Dunfermline, WSW of Dundee and NNE of Edinburgh...
from 1974 to 1988. In the 1983 general election, he stood unsuccessfully in the as Conservative candidate for Central Fife
Fife Central (Scottish Parliament constituency)
Central Fife is a constituency of the Scottish Parliament . It elects one Member of the Scottish Parliament by the plurality method of election...
, a safe labour seat.
He did his most influential work for Adam Smith Institute
Adam Smith Institute
The Adam Smith Institute, abbreviated to ASI, is a think tank based in the United Kingdom, named after one of the founders of modern economics, Adam Smith. It espouses free market and classical liberal views, in particular by creating radical policy options in the light of public choice theory,...
, run by fellow St Andrews alumni Dr Madsen Pirie
Madsen Pirie
Dr Duncan Madsen Pirie, PhD is a British researcher, author, and educator. He is the founder and current President of the Adam Smith Institute, a UK think tank which has been in operation since 1978.-Early life and education:...
and Eamonn Butler
Eamonn Butler
Eamonn Butler is Director and co-founder of the Adam Smith Institute think tank, and an author and broadcaster on economic and social issues.-Career:...
who founded the institute in 1977. Mason became one of its regular authors. In 1982, he led the Adam Smith Institute's "Omega Project" report on Local Government Policy. There he argued for the compulsory contracting-out of most local services such as refuse collection, proposed scrapping the existing local-government tax, in favour of a per-capita charge. Other policy recommendations included the privatisation of the Royal Mail
Royal Mail
Royal Mail is the government-owned postal service in the United Kingdom. Royal Mail Holdings plc owns Royal Mail Group Limited, which in turn operates the brands Royal Mail and Parcelforce Worldwide...
The Last Post (1991); the privatisation of free British reading Ex Libris (1986); the privatisation of the Forestry Commission the complete removal of arts subsidies Expounding The Arts (1987), abolition of restrictions on drinking Time To Call Time (1986), and that ending free reading in public libraries Ex Libris (1986).
The poll tax
Following a ratings revaluation in Scotland which pushed up bills by 30 per cent, Deputy Prime Minister William Whitelaw returned from Edinburgh urging Margaret ThatcherMargaret Thatcher
Margaret Hilda Thatcher, Baroness Thatcher, was Prime Minister of the United Kingdom from 1979 to 1990...
that "something must be done" in anticipation of the potential unrest in store for the rest of the country.
Rates
Rates
Rates is a Portuguese parish and town located in the municipality of Póvoa de Varzim. In the census of 2001, it had a population of 2,539 inhabitants and a total area of 13.88 square kilometres.-History:...
were a property tax traditionally assessed on property values, but with major exemptions existed in Scotland, so a minority actually paid them. The problem made more acute in Scotland, where valuation changes had landed some people with very large increases in their bills. Due to the exemptions, the majority had every incentive to vote for high-spending local authorities. Mason examined various alternatives, including a local sales tax
Sales tax
A sales tax is a tax, usually paid by the consumer at the point of purchase, itemized separately from the base price, for certain goods and services. The tax amount is usually calculated by applying a percentage rate to the taxable price of a sale....
and a local income tax
Income tax
An income tax is a tax levied on the income of individuals or businesses . Various income tax systems exist, with varying degrees of tax incidence. Income taxation can be progressive, proportional, or regressive. When the tax is levied on the income of companies, it is often called a corporate...
, but concluded that an equal charge on all residents was the fairest due to approximately equal consumption of local services.
In 1981, Eamonn Butler attended a luncheon hosted by University Of St Andrews Tory Club where the original idea of a Local Authority Poll Tax to replace the rates was passed on to him by its author, Robert L Thompsett, a then student and the Club's Publicity Officer. After mulling over it, he then passed it on to Mason as an idea to consider. Mason did much work on the basic idea.
Mason argued that it was unfair for 13 million householders to finance council services which benefited 40 million. If all voters had to pay for local spending, it would act as a natural cap to council extravagance. This accountability appealed to Thatcher, who adopted Mason's 1985 report Revising the Rating System as her Government's policy.
Whilst Mason's paper anticipated a spending freeze, politicians of the day ignored this recommendation during implementation, with the result that many councils used the transition to the Poll Tax to cover massive spending increases. In addition, where there were two-tier councils at district and county level, there would be additional confusion on who was responsible for increases. In the end, the Thatcher government was blamed, severely weakening Margaret Thatcher.
Other interests
Mason had a passion for science-fiction and antiquarian books. He put together one of the world's biggest collections of science fiction, including rare runs of Astounding and other magazines.Cancer
In 1989, he collapsed outside the House of CommonsBritish House of Commons
The House of Commons is the lower house of the Parliament of the United Kingdom, which also comprises the Sovereign and the House of Lords . Both Commons and Lords meet in the Palace of Westminster. The Commons is a democratically elected body, consisting of 650 members , who are known as Members...
. 1990 he was diagnosed with a brain tumour and his prognosis was "months, not years". It was also during this time that Mason fell out publicly with the Scottish Conservatives, when Lord Sanderson of Bowden succeeded Michael Forsyth
Michael Forsyth, Baron Forsyth of Drumlean
Michael Bruce Forsyth, Baron Forsyth of Drumlean PC, Kt is a British financier and politician, who was the Member of Parliament for Stirling from 1983 to 1997 and served in the cabinet of John Major as Secretary of State for Scotland from 1995 to 1997...
as Scottish party chairman, forcing Forsyth appointees out of Scottish Central Office. Mason resigned from the party, accusing Sanderson of "behaving like a Victorian mill owner". He nevertheless continued to lead an active life, travelling and lecturing, until his death in December 2004.