Page 106 - Studio International - July August 1975

here to invest in production. To that an unmanageable flood of would in no sense constitute a exclusively in the private sector
build a loophole into any Wealth significant works of art would `cultural catastrophe.' Indeed, as without public access, then
Tax legislation involving the total come to the market, and that the long as such sales took place considerable revenue would
exemption of works of art is to majority of these would be sold within the the context of the become available to the
invite the rapid flight of capital abroad. There has even been survey exercised by the Exchequer. This would make it
into this sector. extravagant talk about 'the Reviewing Committee, it could more feasible, and more
The exemption of works of art, dispersal of our National reasonably be argued that they reasonable, for the Government
without any qualification as to Heritage within a generation'. were desirable since they would to meet the demands that
whether or not they were on Such a view is untenable for the make a small contribution to the increased funding should be
public exhibition, would, without following reasons: existing balance of payments available to the museums
any doubt whatsoever, lead to a (i) It is reasonable to suppose deficit. (ii) As has already been pointed
sudden upturn in prices on the that the majority of works of art (v) Those who argue that the out, the introduction of the
London art market. The museums which would be sent for auction British art market would be Wealth Tax would immediately
would find that the purchasing following the introduction of a plundered by an excessive create new venues for the public
power of their limited budgets was Wealth Tax would be works to invasion of foreign collectors as exhibition of works of art. In the
further reduced ; an ever- which the public did not soon as the Wealth Tax was short term, these privately
increasing proportion of those previously have access, and for introduced are failing to take into owned public exhibition spaces
significant works coming up for which the owner could not account the present state of the would do much to alleviate the
sale in the auction rooms would therefore claim tax relief. The art market internationally, extra pressure which the Wealth
remain in private hands; the museums would have an especially the relative decline of Tax legislation might put on the
gradual process of making the opportunity to acquire such the French and American museums.
works of art situated in this significant examples of these markets. There is no evidence to (iii) However overstrained
country available for public works as might improve their suggest that the leading overseas the existing museums are, the
viewing would be sharply collections.: this, of course, would collectors and museums are overall effect of the tax would be
arrested; and there would be an tend to extend the 'National preparing to make a massive to increase public access to works
efflorescence of the tendency to Heritage.' invasion of the kind described. of art.
treat art as an 'investment' above (ii) Some works of art on loan With the exception of certain
all else, with the unfortunate to museums already night be sectors - particularly those to (C) Historical context
result that a number of significant offered for sale by owners in order which arguments about 'The Opponents of the Wealth Tax
paintings and sculptures would to meet their total Wealth Tax National Heritage' are quite have made much of the fact that
flow into safes and vaults where liabilities. However, the number irrelevant - the mood in its introduction will tend to lead
whatever formal value they of collectors who will seek to do continental and American to a number of works of art
possessed would be entirely this would appear to have been auction houses has, over the last leaving the historical context for
wasted. Such an exemption would exaggerated by those who have a eighteen months, been one of which they were created, and that
lead to a reversal in the process of vested interest in opposing the reticence. Those who have this would be aesthetically
increasing the opportunities of the Wealth Tax, for reasons which argued that the 'Heritage' is in undesirable. But the historical
majority freely to see, appreciate, have nothing to do with the danger, and have declared context of a work of art is
and enjoy the works of art in this preservation of 'The National loudest and longest that should constantly changing with the
country. Economically, socially, Heritage.' If some form of the Wealth Tax be introduced it changes in history itself. For
and culturally it would constitute effective cushioning is introduced would be 'dispersed,' strain example, the British Museum, the
a retrograde step. for works on public exhibition, credibility. Many of them are National Gallery and the
owners who already have deeply involved in efforts to Victoria and Albert Museum are
(2) SOME OBJECTIONS significant works situated in the stimulate the apparently filled with works of art which are
public collections will have a reluctant interest of Middle displayed in contexts having
(A) Danger to 'The National distinct fiscal advantage in leaving Eastern states in the British art little or nothing to do with those
Heritage' them where they are. Should market. Their views should be for which they were originally
It has often been suggested that they, however, choose to send carefully weighed in the light of created. It is rarely suggested
the application of the Wealth Tax them for sale, the museums would their manifest material interests. (even by those who oppose the
to works of art would endanger have the opportunity to purchase tax on these grounds) that nothing
`The National Heritage'. Emotive outright, and at the lower prices (B) Difficulties of the Museums can be gained by looking at such
and misleading campaigns have which are likely to apply after the Opponents ofthe Wealth Tax works within the museums. The
been mounted on this basis. tax has been introduced. have made repeated reference to opponents of the tax have
However, the concept of 'The (iii) A Reviewing Committee the fact that the museums might made repeated reference to the
National Heritage' is invariably and a framework of export be unable to cope with the collections in the country houses
deployed very loosely. It is often control exists to delay the increased number of works of art in this connexion. But many such
assumed to include all those works granting of export licences in which would become available to collections were built up, in the
of art situated in this country, cases where particularly them - either through loan offers first instance, by the transference
regardless of who has access to important works of art are likely or through the market - should of works of art from one context
to them. However, such a to be sold abroad. Although it such a tax be introduced with into another, in order to meet the
definition arises out of the undue was established more than 20 special considerations for public particular cultural and social
emphasis on possession, rather years ago, the Committee has exhibition. Much reference has needs of those who owned and
than on perception, the reasons for only advised in 120 cases that the been made to the limited budgets lived in the houses. Now, it is
which have already been outlined. objects referred to it should be of the museums and especially to desirable to democratize access to
An image - whether a painting or retained, if a public collection their overworked facilities for works of art. The majority of
a sculpture - can have no effect could find the necessary financial conservation, storage and display. those interested, or potentially
whatsoever on the cultural life of a resources. In only 12 per cent of To this extent, the opponents interested, in the visual arts live,
nation unless it is available to be the cases where it has made such of the tax are correct: the work and produce in the cities. It
seen. It does not seem logical, a recommendation has it proved facilities, expecially in the is therefore reasonable to
therefore, to describe works of art necessary to grant an export provincial museums, are encourage the further
in private ownership, to which licence in the end. Such a system inadequate. However, this does transference of works of art from
the public has no access, as would appear to be quite adequate not constitute an argument against the obscurity of private ownership
belonging to 'The National to meet any threat which might be the Wealth Tax itself, or against in the country to the new
Heritage'. The fact that they are posed either to 'The National its application to works of art. context of the museums, where
situated in this country means Heritage' itself - as a result of the It is necessary from the point of they may be freely enjoyed by that
only that they are potentially part possible conditions described in view of these interested in the majority.
of that heritage. The Wealth Tax 2 A ii) - or to the potential visual arts both for the
will have no effect on those works National Heritage, by the Government to introduce a (D) The difficulties of the
of art presently owned by the introduction of the Wealth Tax. Wealth Tax in this area, and for collector
national and provincial museums (iv) A great number of the them to increase the funds Opponents of the Wealth Tax
and since it will lead to increased works which will emerge from available to the museums. The have gone to great lengths to
overall access to the works of art private collections and be sent to financial needs of the museums argue that the restraints that will
in this country, it will tend to the sale rooms should the Wealth require urgent, but separate, be placed on private collecting
enrich and extend 'The National Tax be introduced will be of no consideration. will be undesirable for the
Heritage' in any meaningful conceivable 'national' interest. While recognizing this fact, the `cultural life' of Britain as a
sense of the term. Their transference from the following points should be whole' They speak as if the
Those who have campaigned on obscurity of private collections in stressed: interests of the collector were
the basis that the 'Heritage' is in this country to foreign collections (i) Should the Wealth Tax be identical to those of the artist, and
danger have persistently argued - should it, in fact, take place - applied to those works of art held also to those of everyone
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