Arms and the (tax-)man: The use and taxation of armorial bearings in Britain, 1798–1944.

From 1798 to 1944 the display of coats of arms in Great Britain was taxed. Since there were major changes to the role of heraldry in society in the same period, it is surprising that the records of the tax have gone unstudied. This dissertation evaluates whether the records of the tax can say something useful about heraldry in this period. The surviving records include information about individual taxpayers, statistics at national and local levels, and administrative papers. To properly interpret these records, it was necessary to develop a detailed understanding of the workings of the tax; the last history of the tax was published in 1885 and did not discuss in detail how the tax was collected. A preliminary analysis of the records of the armorial bearings tax leads to five conclusions: the financial or social elite were more likely to pay the tax; the people who paid the tax were concentrated in fashionable areas; there were differences between the types of people who paid the tax in rural and urban areas; women and clergy were present in greater numbers than one might expect; and the number of taxpayers grew rapidly in the middle of the nineteenth century, but dropped off after 1914. However, several questions have to be answered before the records of the tax can be used to draw conclusions about the use of heraldry: Are the surviving records representative? Does tax evasion introduce any bias? How does one handle changes in what was considered taxable over the 150-year period? How does one distinguish between people who were taxed because they had an object decorated with a coat of arms, and people who intentionally displayed their personal or institutional coat of arms? The records of the armorial bearings tax have the potential to be useful, but as the above questions indicate, a much closer analysis of the records, as well as additional sources of information, are needed to fully realise this potential

Evidence for prelocalization of cytoplasmic factors affecting gene activation in early embryogenesis

Differentiation begins early in embryogenesis as different genes become active in different cells. Within the closed system of the early embryo, equal genomes thus direct the creation of diverse cell types. Though the nuclei of these cells contain complete copies of the same genome,(1,2) the nucleoplasmic and cytoplasmic environments of these genomes are not the same, as a result of the distribution of cleavage nuclei into diverse areas of egg cytoplasm early in the cleavage process. In some cases the fate of these nuclei, i.e., the type of differentiated cell to which they or their descendants give rise, has been seen to depend on the area of cytoplasm in which they come to lie

Pole dynamics for the Flierl-Petviashvili equation and zonal flow

We use a systematic method which allows us to identify a class of exact solutions of the Flierl-Petvishvili equation. The solutions are periodic and have one dimensional geometry. We examine the physical properties and find that these structures can have a significant effect on the zonal flow generation.Comment: Latex 40 pages, seven figures eps included. Effect of variation of g_3 is studied. New references adde