When New Year's Day was celebrated on March 25th, March 24 of one year was followed by March 25 of the following year.

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. It had 12 months, with each month being either 30 or 31 days. Although current historical scholarship calls for retention of Old Style dates in transcriptions, historians and genealogists need to be aware that some people living at the time converted the date of an event, such as a birthday, from Old Style to New Style. Conventions Within these tables, January 1 is always the first day of the year. The old Julian Calendar assumed the earth went around the sun in exactly 365.25 days. Some countries (mostly Catholic) adopted the Gregorian Calendar soon after the Pope issued the decree. (2) A year for which income tax is charged is called a 'tax year'. As well as adopting the Gregorian rule for leap years, Pope Gregory's rules for the date of Easter were also adopted. [35] In fact the British tax authorities did not add eleven days to the end of the tax year which began on 26 March 1752. Today, Americans are used to a calendar with a "year" based the earth's rotation around the sun, with "months" having no relationship to the cycles of the moon and New Years Day falling on January 1. The one most commonly found on British tax websites stems from a book published in 1921 by Alexander Philip. Even now the Chinese and Islamic calendars are based on the motion of the moon around the earth, rather than the motion of the earth in relation to the sun, and the Jewish calendar links years to the cycle of the sun and months to the cycle of the moon.

The legal analysis is buttressed by accounting practice from time immemorial. He says: ... so the national accounts continued to be made up to end on the Old Style quarter-days of 5 January, 5 April, 5 July and 10 October. [20] In a brief passage Philip says that eleven days were added to the old tax year which began on 25 March 1752.

The Calendar (New Style) Act 1750 (c.23) (also known as Chesterfield's Act after Philip Stanhope, 4th Earl of Chesterfield) was an Act of the Parliament of Great Britain. For Window Tax it was so much per window. For 1860-61 the tax was applied "for a year commencing on 6 April 1860".[46]. By 1582, seasonal equinoxes were falling 10 days "too early," and some church holidays, such as Easter, did not always fall in the proper seasons. That is the month 11 days were skipped to make up for lack of leap year adjustments" (, harvnb error: multiple targets (2×): CITEREFPoole1995 (, harvnb error: multiple targets (2×): CITEREFSteel2000 (, This note is no longer live online. Finally, 11 days were dropped from the month of September 1752. [c] The year 1752 was a leap year so that it consisted of 355 days (366 days less 11 omitted). The 1798 Act uses the standard "from" formula and says in section 2: that the sum of one million nine hundred eighty-nine thousand six hundred seventy-three pound seven shillings and ten-pence farthing ... shall be raised, levied and paid unto his Majesty within the space of one year from the twenty-fifth day of March 1798. At the time, the Kingdom of Ireland was a semi-autonomous kingdom in a personal union with the Kingdom of Great Britain. So, in England, the day after 24 March 1642 was 25 March 1643. In such cases, it might be impossible to determine the correct date of conversion.

What isn't so widely known is a second change which the Act introduced - Chesterfield introduced the Bill into Parliament on 25 February 1750/1. [23] This is the year for government accounting and for corporation tax. A good many websites for accountants have repeated versions of these articles. However, several are available online including the last annual Land Tax Act for the year for the year from 25 March 1798. A service provided by, http://dpgi.unina.it/giudice/calendar/Adoption.html, http://wiki-de.genealogy.net/Gregorianischer_Kalender, https://en.wikipedia.org/wiki/Gregorian_calendar#Adoption, https://en.wikipedia.org/wiki/Adoption_of_the_Gregorian_calendar, https://www.tondering.dk/claus/cal/gregorian.php, http://www.searchforancestors.com/utility/gregorian.html, http://www.webexhibits.org/calendars/year-countries.html, http://users.clas.ufl.edu/ufhatch/pages/03-Sci-Rev/SCI-REV-Home/Historical-Research/Calendars/gregorian_calendar_history.html, Handy-book of rules and tables for verifying dates with the Christian era, Zeitrechnung de Deutschen Mittelalters und der Neuzeit, https://www.familysearch.org/wiki/en/index.php?title=Julian_and_Gregorian_Calendars&oldid=3255977, The Church of Jesus Christ of Latter-day Saints, 1753 (used modified calendar from 1700-1712). Section 28 Finance Act 1919 provided a new shorthand way to refer to the tax year: "The expression 'the year 1919-20' means the year of assessment beginning on the sixth day of April 1919, and any expression in which two years are similarly mentioned means the year of assessment beginning on the sixth day of April in the first mentioned of those years".[48]. Except, of course, February, which had 28 or 29 days

The last day of the year was March 24.

Battle of Edgehill (which took place on 23 October 1642). the Quarter Days are: Lady Day (25 March), Midsummers Day (24 June), Florida provides a suitable example: the Territory was ceded by Spain to the United States in 1819. Because of these changes, there is some uncertainty for the dates between 1 January and 25 March in the years from 1582 until 1752 in the old British Empire. Blackburn Holford-Strevens (1999), p. 784.

September 1752 in North America December 1636 was followed by January 1636 and February 1636, and 1636 continued through March 24.

Every issue between the two factions was brought up, including the question of calendar reform. This is due to several factors.

19.50." The Gregorian calendar did not exist before October 15, 1582.

It took effect on 1 January 709 AUC (45 BC), by edict.

To align the calendar in use in England to that on the continent, the Gregorian calendar was adopted, and the calendar was advanced by 11 days: Wednesday 2 September 1752 was followed by Thursday 14 September 1752. [16] This did not repeal old British statutes and re-enact relevant measures. Groningen). For example - 14 February 1699/1700.

When William Pitt introduced the first income tax in 1799 he followed the Window Tax precedent and adopted a year which ran "from" 5 April. execution of King Charles I on Tuesday 30 January 1648 have a In order to achieve the change, 11 days were 'omitted' from the calendar - i.e. Double Dating The Pope could not mandate these changes, only make the proposal. [6] The remainder of the act applied equally to Scotland, a part of the Kingdom of Great Britain since the Acts of Union 1707. The Act changed the first 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.[8]. The list includes the key part of the Calendar (New Style) Act 1750. Such dates are usually identified by a slash mark [/] breaking the "Old Style" and "New Style" year, for example, March 19, 1631/2. This provision applied to defer payment of Window Tax which was a permanent tax. the old reckoning. King James I of England in 1603, the possibilities of date confusion

Moreover, the entire code, running to 80 pages, was re-enacted each year until 1798.

as named in the first part of the Act's title. The previous calendar in Europe was the Julian Calendar, instituted in 46 BC and named after Julius Caesar. John and Joane Carrington, accused of "familliarity with Sathan the great Enemye of God and mankinde" were indicted by Connecticut's Particular Court on "6 March 1650/1." In accordance with a 1750 act of Parliament, England and its colonies changed calendars in 1752. This why tax acts in the eighteenth century used "from" 25 March in an exclusive sense to mean a period beginning on the following day. Using the double-year dating and understanding its purpose can be helpful in recording historical events. Understanding have they collectively none." [18], Chesterfield was behind the Act. Some commentators suggest eleven days were added to the tax year which began in March 1752 to avoid the loss of tax in the short year caused by the omission of eleven days in September 1752. This is particularly true in Switzerland.

title bearing the date.

confirm this, although note the Latin form of the dates which was consequence, 1751 was a short year - it ran only from 25 March to 31 December. House of Commons Journal for Wednesday, February 29th, 1659, House of Commons Journal for Thursday, 29 February 1643, House of Commons Journal for Tuesday, 29 February 1647, There is considerable evidence of contemporary dual dating. The Gregorian Calendar [24] The Professor, like Philip, gives no reasons for her view. [49], Why the United Kingdom income tax year begins on 6 April. It changed to the Gregorian calendar with other British colonies on Sep 14, 1752. Other countries (mostly Protestant) ignored the Pope and continued with their own calendars. Scotland had changed to a 1 January start in 1600. But remember that 29 February was in the last quarter of the year by

This is available on the UK legislation website. 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. For example, New South Wales passed the Imperial Acts Application Act 1969 No 30. Section 5 and Schedule 1 repeals various British statutes including the Calendar (New Style) Act 1750. (3) As regards income tax—In Great Britain and Ireland from the sixth day of April to the following fifth day of April inclusive.[47].

For this calendar to follow the earth’s movement, this rule was used - every year that was divisible by 4 was made a leap year of 366 days, otherwise it was a standard year of 365 days. And the spring equinox was now happening 10 days earlier than it should. [41] Again, this meant a year beginning on 6 April 1803. For example, some essentially contemporary paintings of the Instead of taking 11 days out of the calendar in one year, it planned to drop a day every leap year from 1700 through 1740 until the eleven extra days were omitted. © Copyright 1997 - 2015 -- All Rights Reserved. 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. Before that year, use the Julian converter.

And if the Full Moon happens upon a Sunday, Easter-day is the Sunday after." For [14] Other Australian States passed similar measures. The British Empire changed to the Gregorian Calendar in 1752.

The beginning of the legal new year was moved from March 25 to January 1.

Some countries converted early and in their entirety, whereas other countries, such as Switzerland, The Netherlands, and Germany had provinces/cantons that converted at different times. The Calendar (New Style) Act 1750 (c.23) (also known as Chesterfield's Act after Philip Stanhope, 4th Earl of Chesterfield) was an Act of the Parliament of Great Britain.