Th e exemption limit was reduced from £160 to £130, which meant a threefold increase in taxpayers by 1918– 1919 as compared with fi ve years prior. By the summer of 1917 there was a fullblown movement in opposition to the reduction of the exemption limit, mainly led by miners and coal workers who oft en refused to pay income tax.

Clara E. Mattei, The Capital Order, loc. 1692