Louise Rayner born in Derbyshire, England in 1832 and died in 1924.
Many of her paintings were from Chester which is fifteen miles south of Liverpool.
Interesting because Lucas (an internet friend) sent me an image, artist unknown and we attempted to play Sherlock Holmes.
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| Image, unknown artist |
| Same image as above some features highlighted |
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| Louis Rayner image |
For example, one common tax scheme was to base property taxes on the Width + Depth of the ground floor times some multiplier. The assumption was that addition was within the reach of even the most simple-minded nephew and that upper stories would be the same size or smaller than the ground floor. See the features circled in red on the highlighted image.
In very short order, the ground-floor interior shrank to reduce the tax bill. Upper stories, the "private" part of the building was supported on posts and a substantial portion of the ground-floor was given over to expansive "porchs".
Some cities taxed the windows which resulted in extra windows being bricked closed. see the feature circled in black in the highlighted image. The fact that the LOWER windows were bricked up suggests that crime was an issue with, in turn, suggests that there is either a very large transient population (port city) or is very, very large.
| If the image was painted in England, it probably came from the "Wet" or the west side of the country. |
The final feature that might narrow down where the unknown city might be located are involves the slope of the streets.
I am tickled when I see people making rational decisions to avoid onerous taxes.
You can still see this (in Michigan). Most "townhouses" and new student housing are 2-1/2 stories high. The missing half-story is 48" or more below grade (even if they have to bulldoze fill up to the walls). The motivation is the avoidance of fire-suppression equipment that is mandated starting with buildings of three-or-more stories in height.
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Tax avoidance is world-wide. In some countries, the assessment that property taxes are based on are not raised until construction is finished. The property owner will have the contractor pour a few vertical beams for "the top floor" but then suspend construction, thus avoiding higher taxes. Images like the one shown above are common in Nepal.
More paintings by Louise Rayner



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