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HM Customs and Excise

HM Customs and Excise (properly known as Her Majesty's Customs and Excise at the time of its dissolution) was a department of the British Government formed in 1909 by the merger of HM Customs and HM Excise; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes.

The payment of customs dues has been recorded in Britain for over one thousand years and HMCE was formed from predecessor bodies with a long history.

With effect from 18 April 2005, HMCE merged with the Inland Revenue (which was responsible for the administration and collection of direct taxes) to form a new department: HM Revenue and Customs (HMRC).

Activities
The three main functions of HMCE were revenue collection, assessment and preventive work, alongside which other duties were performed.

Revenue collection
On behalf of HM Treasury, officers of HM Customs and Excise levied customs duties, excise duties, and other indirect taxes (such as Air Passenger Duty, Climate Change Levy, Insurance Premium Tax, Landfill Tax, Purchase Tax and Value-added tax (VAT)).

Assessment
Officers spent significant amounts of time in docks, warehouses and depots and on board newly arrived ships assessing dutiable goods and cargoes. Specialist tools were provided e.g. for the measurement of containers or the specific gravity of alcohol.

Preventive work
HMCE was responsible for managing the import and export of goods and services into the UK; as such, its officers were active in the detection and prevention of attempts to evade the revenue laws, for example through smuggling or illicit distillation of alcohol. Since the early 17th century, the searching of vessels for illicit goods when undertaken by customs officers has been called 'rummaging'.

Other
For various reasons HMCE and its predecessors had accrued a variety of other responsibilities over the years, some of which had nothing to do with revenue collection and protection. Many of these additional duties pertained to the regulation of activities in UK coastal waters on behalf of HM Government (not least because HMCE had customs officers stationed all around the UK coast). Thus at various times in the 20th century HMCE was involved in receiving, regulating or recording:
 * import and export licences
 * trade statistics (since 1696)
 * light dues (recorded since 1615)
 * wrecks (statutory by 1713)
 * embargos
 * quarantine and other public health restrictions (since 1663)
 * occupational licensing
 * registration of moneylenders
 * exchange controls
 * ship registration
 * immigration control (in smaller ports and airports)

Location
In the 1970s Customs & Excise officers were operating from around 2,000 offices located in all parts of the United Kingdom; they ranged in size from large regional centres to small outposts attached to distilleries and the like.

Historically, the Board of Customs and the Board of Excise were (along with the General Post Office) 'the only Crown Services organised on a country-wide basis'. Custom houses were to be found in all major ports of entry (as well as some smaller harbours). Excise Offices were located both around the coast and inland (in former centuries, every market town in England had a designated Excise Office, albeit not permanently staffed; often a room in a local inn would be adapted for the purpose when required).

The nation's borders were the prime location for much of HMCE's work. Before the 20th century the UK's only border was its coastline and customs activity was focused around the coast. The establishment of the Irish Free State in 1922 gave the United Kingdom a land border, which also required customs checkpoints; later, customs officers were needed at airports as well. As well as administering Customs declarations, HM Customs and Excise staff had responsibility for guarding the borders of the United Kingdom from smugglers. To try to achieve this, HMCE and its predecessors had a history of operating both on land and at sea.

Headquarters
The historic headquarters of HM Customs was the Custom House on Lower Thames Street in the City of London. This went on to become the headquarters of HMCE when the Excise head office moved there from Somerset House in 1909. Later, however, the Commissioners along with most of the headquarters staff were forced to move out after the building was damaged in a bombing raid in December 1940. They moved initially to Finsbury Square, then in 1952 to the newly built King's Beam House in Mark Lane. (The damaged section of London's Custom House was later rebuilt and the building remained in use by HM Revenue and Customs until 2021.) In 1987 the headquarters staff moved again to New King's Beam House 22 Upper Ground London SE1 in the area of Southwark.

Corporate structure
The 1909 amalgamation of the (previously separate) Customs and Excise services required a new corporate structure, which substantially remained in place until 1971. The new Board of Customs and Excise had oversight of three inter-linked branches, each with its own management structure:
 * The Headquarters staff (based in London)
 * The Outdoor Service (based at Customs and Excise Offices all around the country)
 * The Waterguard (uniformed preventive service: based at coastal locations, airports and border crossings).

The Board of Customs and Excise was made up of eight Commissioners appointed by Letters Patent under the Great Seal and chaired by a Permanent Secretary. The Board was responsible to the Chancellor of the Exchequer for collecting and accounting for all customs and excise revenues and for 'the management of all matters belonging and incidental to such collection'.

The Headquarters Staff had oversight of policy implementation and management, as well as providing central accounting, legal and administrative services; its operation was akin to that of a government department.

The Outdoor Service was divided into geographical areas called Collections, each overseen by a Collector (a senior official who acted as the Board's representative). Initially there were ninety-two Collections (formed by merging the previously separate Customs Collections and Excise Collections) but these were later reduced: to thirty-nine by 1930, twenty-nine by 1971. The Collections were subdivided into Districts (each overseen by a Surveyor) within which were several Stations, each staffed by one or more Officers of Customs and Excise. In each Collection, the Stations were responsible for assessment of duty while the Collector's Office focused on collection of revenue.

The Waterguard carried out preventive work; it worked closely alongside the Outdoor Service but was separately constituted with its own management structure and its own geographical 'Divisions'.

After 1971, management structures were streamlined and unified, with Civil Service grades replacing the previous disparate ranking structures in most areas. At the same time the Waterguard ceased to operate as a separate body, although uniformed customs officers continued to be involved in preventive work.

Personnel
The majority of the Headquarters staff belonged to the Civil Service grades (generally clerical, executive, and secretariat).

The main grades in the outfield were: clerical staff, Officer of C&E, Allowanced Officer of C&E (the allowance was for taking on certain administrative duties e.g. rostering), Surveyor of C&E – all of which were at 'district' level and then Assistant Collector, Deputy Collector and Collector (regional management). The regions of London Port and Liverpool (later 'London Airports' was added) were graded as slightly higher than the others. All grades were amalgamated and incorporated into the general Civil Service grades in 1971.

Established in the mid-twentieth century to combat fraud and drug smuggling, the Investigation Division was headed by a Chief Investigation Officer, equivalent in rank to a Collector, assisted by a Deputy Chief Investigation Officer and a number of Assistant Chief Investigation Officers. Each team of, usually, six was headed by a Senior Investigation Officer (equivalent to a Surveyor or SEO) and consisted of a mix of Investigation Officers and Higher Investigation Officers.

Officers of the Waterguard had their own rank structure, namely: Assistant Preventive Officer (APO), Preventive Officer (PO) and Chief Preventive Officer (CPO); all these routinely wore uniform (see below). Higher grades were the Assistant Superintendent and Superintendent, neither of whom wore a uniform. After 1971 the Waterguard was renamed the Preventive Service and integrated into the main structure of HMCE. POs were renamed Executive Officers (Preventive) and APOs Assistant Officers (Preventive).

Customs & Excise officers had authority throughout the country, including the powers of entry to premises and of arrest (though at times requiring the presence of a police constable).

HMCE had an overall headcount of 23,000 staff in 2004 before the merger with Inland revenue.

Uniform
The uniform worn by officers of the Waterguard was identical to Royal Navy officers’ uniform with the exception of the cap badge (a crowned portcullis with flying chains), buttons (a crown rather than the fouled anchor) and the cuff rank lace (which only extended halfway round the cuff, rather than full cuff as in the Royal Navy (this possibly believed to be a WWII cost-cutting measure)).

Prior to 1946, Chief Preventive Officers (CPO) wore two and a half gold stripes on their uniform while Preventive Officers (PO) had one stripe and Assistant Preventive Officers (APO) no stripe. After that date CPOs wore three stripes, POs two stripes and APOs one stripe. All uniformed grades wore a Navy curl; CPOs were further distinguished by having a row of gold oak leaves on the peak of the cap.

After 1971 the same uniform was adopted by uniformed officers of the Preventive Service.

Corporate history
The Board of Customs, responsible for collecting duties levied on imported goods, and the Board of Excise, responsible for raising revenue from inland taxes, were both established in the 17th century. The raising of excise duties also dates from this time, but the levying of customs duties has a far longer history, the first written reference being found in an eighth-century charter of King Aethelbald.

Following the 1707 Act of Union a separate Scottish Board of Customs and Scottish Excise Board were constituted; a century later separate boards were likewise established for Ireland. By an Act of Parliament dated 2 May 1823, these and the English Boards were consolidated to form a single Board of Excise and a single Board of Customs for the whole United Kingdom.

These boards (and their successors) were made up of commissioners, appointed under the Great Seal of the Realm.

HM Customs
Originally, the term customs meant any customary payments or dues of any kind (for example, to the king, or a bishop, or the church), but later became restricted to duties payable to the king on the import or export of goods. A centralised English customs system can be traced to the Winchester Assize of Customs of 1203, in the reign of King John, from which time customs were to be collected and paid to the State Treasury. HM Customs was established on a more permanent basis with the passing of legislation in the reign of King Edward I: the nova custuma of 1275. Alongside the nova custuma (which was levied on exported wool and leather) duty was levied on imported goods; from the 14th century this became known as tonnage and poundage.

The Board of Customs
A Board of Customs was effectively created by the Long Parliament on 21 January 1643 under the Ordinance concerning the Customs for the continuance of the ordinance of concerning the subsidy of Tonnage and Poundage from 1 March 1643, to 25 March 1644. Under this act the regulation of the collection of customs was entrusted to a parliamentary committee; however in 1662 Parliament reverted to the farming system, until a permanent Board was finally established in 1671.

HM Revenue of Excise
His or Her Majesty's Excise duties are inland duties levied on articles at the time of their manufacture, such as alcoholic drinks and tobacco. Excise duties were first levied in England in 1643, during the Commonwealth (initially on beer, cider, spirits and soap); later, duties were levied on such diverse commodities as salt, paper and bricks.

For a time, the Excise Board was also responsible for collecting the duty levied on imports of beverages such as rum, brandy and other spirits, as well as tea, coffee, chocolate and cocoa beans. Prior to payment of duty, these items were often stored in a bonded warehouse, where excise officers could assess and measure them.

The Board of Excise
A Board of Excise was likewise established by the Long Parliament under the "Excise Ordinance" of 1643 (Ordinance for the speedy raising and levying of moneys by way of charge or impost upon several commodities). After 1662 Excise revenue was farmed for the most part, until the Board was established on a permanent footing in 1683.

The Board of Inland Revenue
In 1849 the Board of Excise was merged with the Board of Stamps and Taxes to create a new Board of Inland Revenue.

HM Customs and Excise
The combined Board of Customs and Excise was formed in 1909 by the transfer of responsibility for Excise from the Board of Inland Revenue to the Board of Customs.

HM Revenue and Customs
HM Customs and Excise was not responsible for collecting direct taxes: that was the job of the Inland Revenue. In March 2004, the O'Donnell review called for the merger of Customs and Excise with Inland Revenue; in the 2004 Budget, Gordon Brown, the Chancellor of the Exchequer, announced that the merger would go ahead, and the merged body (HM Revenue and Customs) was implemented by the Commissioners for Revenue and Customs Act 2005.

Border enforcement
For centuries, combatting smuggling had been part of the job of revenue officers. In the late 17th century, a concerted effort was made to combat this growing problem; land-based Riding Officers were employed to patrol the coast on horseback, while Revenue cutters were provided to enable officers to intercept vessels involved in smuggling at sea.

The Waterguard
In 1809 an organisation called the Preventive Water Guard was formed, independent of HM Customs, as a specialist service to combat smuggling. In 1822 it was brought together with the Riding Officers and Cutter service to form a new body (under the authority of HM Customs) named the Coast Guard. In 1856, however, authority over the Coast Guard was transferred from the Customs to the Admiralty.

In 1891 a specialist Waterguard service was re-established within HM Customs, dedicated to rummaging vessels and combatting smuggling.

The Cutter Service
Following the transfer of the Coastguard to the Admiralty, HM Customs had found itself bereft of sea-going vessels. For the first part of the twentieth century, HMCE made do with a single revenue cruiser, the Vigilant (which served more as a flagship for the Commissioners than as a practical deterrent). After the Second World War, however, the need for active vessels was again recognised and suitable craft were purchased from the Admiralty. By 1962 HMCE had four fast launches in service, crewed by officers of the Waterguard (many of whom had seen active service in the Royal Navy); by 1980 eight further vessels had been acquired.

In the 21st century, a fleet of Customs Cutters (latterly 42 metre Damen patrol vessels) continued to operate throughout UK territorial waters inspecting vessels for Prohibited and restricted goods and increasingly immigration matters

After the 2005 merger
In 2005, the border enforcement functions of HMCE were transferred (along with the organisation responsible for them) to HMRC; but in 2008 they were again transferred (at least in part) to the new UK Border Agency of the Home Office, which due to various failings was itself disbanded in 2012, whereupon a new UK Border Force was established with border enforcement responsibilities and powers.

Famous Customs and Excise officers
Historically, some of the more well-known figures to have served as Customs officers or Excise men are Robert Burns, Geoffrey Chaucer, William Congreve, Daniel Defoe, John Dryden, Thomas Paine and Adam Smith. Other literary figures included William Allingham, John Oldmixon, Matthew Prior and Maurice Walsh. A number of senior officers in London went on to serve as Lord Mayor, including Sir Nicholas Brembre, Sir William Walworth and Sir Richard ('Dick') Whittington.

title: HM Customs and Excise


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Quebec nationalism

Quebec nationalism or Québécois nationalism is a feeling and a political doctrine that prioritizes cultural belonging to, the defence of the interests of, and the recognition of the political legitimacy of the Québécois nation, particularly its French Canadian population. It has been a movement and a central issue in Quebec politics since the beginning of the 19th century. Québécois nationalism has seen several political, ideological and partisan variations and incarnations over the years.

Quebec nationalism plays a central role in the political movement for the independence of Quebec from Canada. Several groups and political parties claim to be Québécois nationalists. The autonomist political parties, which do not want the sovereignty of Quebec but the expansion of its powers and the defence of its specificity within Canada, such as the Coalition Avenir Québec, also claim to be Québécois nationalists.

Quebec nationalism was first known as "French Canadian nationalism". The term was replaced by "Québécois nationalism" during the Quiet Revolution.

New France
The settlement of New France was made up of 7 regions that spanned from the Maritimes to the Rockies and from the Hudson Bay to the Gulf of Mexico. Although this landscape was vast, most efforts were made to colonize what is now present-day Canada. After the 17th century, the newly arrived French settlers adapted to the terrain of New France. Over time, these settlers developed a regional Canadian identity. This could be seen in the developing of new accents, creation of new legends and stories, emerging societal traits and the use of the French language. The latter originated with the loss of the settlers' langue d'oïls and the adoption of standard French, which came to be used by the educated classes of the colony. It further developed from the levelling of many langues d'oïl which led to the creation of a local accent.

During this time, the newly arrived immigrants were no longer seen as immigrants but rather people who embodied not only a Canadian identity but also a provincial identity as well. Moreover, this was complemented by the fact that 95% of the colonists were Francophones, while the remaining people were English-speaking. However, this would prove to create contention later on.

1534–1774
Canada was first a French colony. Jacques Cartier claimed it for France in 1534, and permanent French settlement began in 1608. It was part of New France, which constituted all French colonies in North America. Up until 1760, Canadien nationalism had developed itself free of all external influences. However, during the Seven Years' War, the British invaded New France as part of the French and Indian War, winning a conclusive victory at the Battle of the Plains of Abraham. At the Treaty of Paris, France agreed to abandon its claims over New France in return for the island of Guadeloupe. From the 1760s onward, Canadien nationalism developed within a British constitutional context. Despite intense pressure from outside Parliament, the British government drafted the Quebec Act which guaranteed Canadiens the restoration of French civil law; guaranteed the free practice of the Catholic faith; and returned the territorial extensions that they had enjoyed before the Treaty of Paris. In effect, this "enlightened" action by leaders in the British Parliament allowed French Canada to retain its unique characteristics. Although detrimental to Britain's relationship with the Thirteen Colonies, this has, in its contemporary assessment, been viewed as an act of appeasement and was largely effective at dissolving Canadien nationalism in the 18th century (especially considering the threat and proximity of American revolutionary ideology) yet it became less effective with the arrival of Loyalists after the revolutions. With the Loyalists splitting the Province of Quebec into two identities; Upper Canada and Lower Canada, Canadiens were labelled by the Loyalists as French Canadians.

1800s–1880s
From 1776 to the late 1830s, the world witnessed the creation of many new national states with the birth of the United States, the French Republic, Haiti, Paraguay, Argentina, Chile, Mexico, Brazil, Peru, Gran Colombia, Belgium, Greece and others. Often accomplished militarily, these national independence movements occurred in the context of complex ideological and political struggles pitting European metropoles against their respective colonies, often assuming the dichotomy of monarchists against republicans. These battles succeeded in creating independent republican states in some regions of the world, but they failed in other places, such as Ireland, Upper Canada, Lower Canada, and Germany.

There is no consensus on the exact time of the birth of a national consciousness in French Canada. Some historians defend the thesis that it existed before the 19th century, because the Canadiens saw themselves as a people culturally distinct from the French even in the time of New France. The cultural tensions were indeed palpable between the governor of New France, the Canadian-born Pierre de Vaudreuil and General Louis-Joseph de Montcalm, a Frenchman, during the French and Indian War. However, the use of the expression la nation canadienne (the Canadian nation) by French Canadians is a reality of the 19th century. The idea of a nation canadienne was supported by the liberal or professional class in Lower Canada: lawyers, notaries, librarians, accountants, doctors, journalists, and architects, among others.

A political movement for the independence of the Canadien people slowly took form following the enactment of the Constitutional Act of 1791. This act of the British Parliament created two colonies, Lower Canada and Upper Canada, each of which had its own political institutions. In Lower Canada, the French-speaking and Catholic Canadiens held the majority in the elected legislative assembly, but were either a small minority or simply not represented in the appointed legislative and executive councils, both appointed by the governor, representing the British Crown in the colony. Most of the members of the legislative council and the executive council were part of the British ruling class, composed of wealthy merchants, judges, militia officers and other members of the elite supportive of the Tory party. From early 1800 to 1837, the government and the elected assembly were at odds on virtually every issue.

Under the leadership of Speaker Louis-Joseph Papineau, the Parti canadien (renamed Parti patriote in 1826) initiated a movement of reform of the political institutions of Lower Canada. The party's constitutional policy, summed up in the Ninety-Two Resolutions of 1834, called for the election of the legislative and executive councils.

The movement of reform gathered the support of the majority of the representatives of the people among francophones but also among liberal anglophones. A number of the prominent characters in the reformist movement were of British descent, for example John Neilson, Wolfred Nelson, Robert Nelson and Thomas Storrow Brown or of Irish extraction, Edmund Bailey O'Callaghan, Daniel Tracey and Jocquelin Waller.

Two currents existed within the reformists of the Parti canadien: a moderate wing, whose members were fond of British institutions and wished for Lower Canada to have a government more accountable to the elective house's representative and a more radical wing whose attachment to British institutions was rather conditional to this proving to be as good as to those of the neighbouring American republics.

The formal rejection of all 92 resolutions by the Cabinet of the United Kingdom in 1837 led to a radicalization of the patriotic movement's actions. Louis-Joseph Papineau took the leadership of a new strategy which included the boycott of all British imports. During the summer, many popular gatherings (assemblées populaires) were organized to protest against the policy of Great Britain in Lower Canada. In November, Governor Archibald Acheson ordered the arrest of 26 leaders of the patriote movement, among whom Louis-Joseph Papineau and many other reformists were members of parliament. This instigated an armed conflict which developed into the Lower Canada Rebellion.

Following the repression of the insurrectionist movement of 1838, many of the most revolutionary nationalist and democratic ideas of the Parti patriote were discredited.

1840s–1950s
Although it was still defended and promoted up until the beginning of the 20th century, the French-Canadian liberal nationalism born out of the American and French revolutions began to decline in the 1840s, gradually being replaced by both a more moderate liberal nationalism and the ultramontanism of the powerful Catholic clergy as epitomized by Lionel Groulx.

In opposition with the other nationalists, ultramontanes rejected the rising democratic ideal that the people are sovereign and that the Church should have limited influence in governance. To protect the power of the Church and prevent the rise of democracy and the separation of church-and-state, Lionel Groulx and other intellectuals engaged in nationalistic 'myth-making' or propaganda, to build a nationalistic French-Canadian identity, in purpose to protect the power of the Church and dissuade the public from popular-rule and secularist views. Groulx propagated French-Canadian nationalism and argued that maintaining a Roman Catholic Quebec was the only means to 'emancipate the nation against English power.' He believed the powers of the provincial government of Quebec could and should be used within Confederation, to bolster provincial autonomy (and thus Church power), and advocated it would benefit the French-Canadian nation economically, socially, culturally and linguistically. Groulx successfully promoted Québécois nationalism and the ultra-conservative Catholic social doctrine, to which the Church would maintain dominance in political and social life in Quebec. In the 1920s–1950s, this form of traditionalist Catholic nationalism became known as clerico-nationalism.

1950s
In the time leading up to the radical changes of the Quiet Revolution the people of Quebec placed more importance on traditional values in life which included going back to their nationalistic roots.

Nationalism at this time meant restoring the old regime and going back to the concept of a French-Canadian nation built upon Catholicism as it was in the past. The church and state were intertwined and the church greatly dictated legislature falling under the matters of the state.

Nationalism also represented conservation, and in that, not being influenced by the outside world but rather staying within their own borders without room for exploration. Quebec was very closed minded wanting to keep their people and province untouched by the more progressive ideas from the rest of the world. Even in terms of careers, the church governed the state in this aspect and people were working conventional jobs such as in the agricultural industry.

Quebec did not align with the fast-paced urban life of Western society that was reflected across the nation and other countries. The lack of great progression is believed to be attributed to the premier of the province at this time Maurice Duplessis.

Maurice Duplessis returned to win the 1944 election and stayed in the position of premier of Quebec for fifteen years whilst being the leader of the conservative Union Nationale party. The Union Nationale party valued and upheld the traditional definition of nationalism. This meant the province would upkeep its long-established ways of operating with changes being made only within the scope of the conventional values. Because of this, the Union Nationale party was favored by those who wanted to stick to the accustomed lifestyle and disliked by those who wanted a progressive province being brought into the North American culture.

Duplessis's main ideas to transform Quebec were through rapid industrialization, urbanization and a greater and faster development of the province's natural resources. English speakers of the province hoped that industrialization and urbanization would replace the outdated French Canadian society. These changes launched French Canadians into the urban and industrial way of life. There were new opportunities created to provide economic and social stability but by doing so, decreased the importance and significance placed upon cultural and linguistic survival.

However, the deaths of Maurice Duplessis in September 1959 and his successor Paul Sauve in January 1960 set in motion the final end to the old traditional definition of Quebec nationalism in the 1950s. A new leader, Quebec and ideology of nationalism would emerge and sweep across the province finally providing French-Canadians their greatly awaited need for change.

1960s
The events leading up to the 1960s were catalysts that would tear down and reconstruct the foundation of what it meant to be a Quebec Nationalist.

Nationalism in the 1960s represented a completely new mantra unlike the aged significance placed upon it in the 1950s. The 1960s in Quebec was a period of the Quiet Revolution, the Liberal Party of Canada the election of the Parti Québécois, a site of a thriving economy and the beginning of a variety of independent movements. During this time, Quebec was a place of enlightenment, there were changes in the society, values, and economy. This was a time of radical thinking, culture and ideologies, one ideology would finally emerge after centuries of dormancy. Quebec would change from its old fashioned roots and be brought into the progressive mainstream century.

A main difference was the secularization of the Catholic Church, practiced by most French Canadians from the province itself. Unlike in the 1950s under Duplessis, the church and state were now separate entities removing the strict control the old fashioned ways of the church had over institutions. The shift gained the province its own independence.

These ideologies took off after the victory of Jean Lesage's liberal party in the 1960 provincial election. The election of Jean Lesage and his liberal party finally ended the longstanding ancient regime the people of Quebec had been living under. It began the reinstitution of the outdated socioeconomic and political structures to fully modernize them once and for all. This movement would be known as the Quiet Revolution.

The Quiet Revolution signified something different for Quebeckers but a common denominator was that both English and French speakers were happy with the end to Maurice Duplessis's conservative party the Union Nationale that brought much social and political repression. The Quiet Revolution beginning in the 1960s gathered momentum with the many reformations carried out by Jean Lesage including changes to the education, social welfare, hospitalization, hydro-electricity, regional development and greater francophone participation in the industrial sector.

Quebec nationalism for the Francophones was on the rise at this time not only within the province but on a global scale as well. Quebec nationalism in the 1960s stemmed from the ideology of decolonization; this new type of nationalism was based on ideas happening on a global scale. Because of the new openness of the province, travelers and people of the church were encouraged to go and learn the ways of life in other parts of the world and then return to share, compare, and incorporate the ideologies into their lifestyle.

The oppression of Francophones was also something that Lesage wanted to bring to light and change because of the longstanding cultural and society tension between the Francophones and Anglophones. Lesage had the desire to change the role that the state had over the province. He no longer wanted economic inferiority of French Canadians and the Francophone society, but rather evolving organized labor, educational reform, and the modernization of political process.

There were many issues that the province had during this time due to the imbalance between the Francophones and Anglophones on a variety of levels. Even though the Francophones outnumbered the Anglophones, the Francophones were still seen as a minority. This oppression however dated further back than just the 1960s.

The province has a history of colonization and conquest that is complex and multi layered. The past history of this province can be seen in the city's landscape marked with a variety of memoir commemorating the overtaking powers.

The province's Francophones as well as ethnic and racial minority groups did not have any power, they were living in the poorest parts of cities. It was hard for these groups to progress in their careers or climb the socio-economic ladder. For Francophones it was difficult because success was geared towards the English speaker and prestigious institutions were English speaking and devalued the culture and language of the French.

By the early 1960s a group of French Canadians from all classes were receiving proper education but only to go into careers in Anglophone dominated institutions.

Advocacy of the new form of nationalism was used to address the drastic conditions in the work place as well as living conditions. This was most apparent between the Francophones who believed in the new 1960s idea of nationalism and the predominantly English Canadian anti-nationalists. The goal of the new society was to overcome injustices for minority groups in everyday life. This sparked a number of movements such as the Black Power movement and Women's Rights Movement that were mainly seen in working-class neighbourhoods which gained publicity when journals, conferences and advocates fed into these movements.

A movement of a new Quebec with a new meaning behind the word Nationalism would continue to change and progress overtime with the 1960s being the start of this change.

Contemporary Quebec nationalism
Understanding contemporary Quebec nationalism is difficult considering the ongoing debates on the political status of the province and its complex public opinion. No political option (outright independence, sovereignty-association, constitutional reforms, or signing on to the present Canadian constitution) has achieved decisive majority support and contradictions remain within the Quebec polity.

One debated subject that has often made the news is whether contemporary Quebec nationalism is still "ethnic" or if it is "linguistic" or "territorial".

The notion of "territorial nationalism" (promoted by all Quebec premiers since Jean Lesage) gathers the support of the majority of the sovereigntists and essentially all Quebec federalist nationalists. Debates on the nature of Quebec's nationalism are currently going on and various intellectuals from Quebec or other parts of Canada have published works on the subject, notably Will Kymlicka, professor of philosophy at Queen's University and Charles Blattberg and Michel Seymour, both professors at the Université de Montréal.

Ethnic nationalism
Many people feel that Quebec nationalism and separatism is ethnic have often expressed their opinion that the sentiments of Quebec's nationalists are insular and parochial and concerned with preserving a pure laine population of white francophones within the province. Despite these accusations being denounced by many Quebec nationalists who see both the separatist and nationalist movement as multi-ethnic, there is much evidence to suggest that both movements are based on ethnicity, rather than on territory. An example of this is when Premier of Quebec Jacques Parizeau, commenting on the failure of the 1995 Quebec referendum said "It is true, it is true that we were beaten, but in the end, by what? By money and ethnic votes, essentially." ("C'est vrai, c'est vrai qu'on a été battus, au fond, par quoi? Par l'argent puis des votes ethniques, essentiellement."). Another example of this was the implementation of Quebec's Bill 21, which sparked controversy after it banned people from wearing religious clothing in certain professions. This law hugely impacted the Muslim community in the province, with many citing it as proof of the movement's ethnic origins, and calling it Islamophobic, and discriminatory. Further controversy was sparked when most nationalist parties stated that the law was not Islamophobic, and instead stated that it was secular. Paul Plamondon, leader of the Parti Québécois (PQ) called someone in the Quebec government out for saying the law was "supremacist" while talking about systemic racism, which caused even more controversy and a backlash to the PQ by the Muslim community, and by the federalists. Quebec nationalism and separatism being ethnically based was further evidenced when the PQ held a protest in Montreal on November 23, 2020, which called for the assimilation of immigrants, and for the strengthening on the French Language in the city. Less than 150 people turned out for the occasion, and by the PQ, as well as other nationalist and separatist parties refusing to acknowledge the existence of systemic racism in Quebec. The president of Quebec's human's rights commission, Philippe-André Tessier, a separatist, called the term systemic racism an "attack on the Quebec people".

Linguistic nationalism
Another primary expression of nationalism in Quebec is the French language. People who feel that Quebec nationalism is linguistic have often expressed their opinion that Quebec nationalism includes a multi-ethnic or multicultural French-speaking majority (either as mother tongue or first language used in public).

The entrenchment of the French language in Quebec has been a central goal of Quebec nationalism since the 1970s. In 1974, the Quebec Legislature passed the Official Language Act under Premier Robert Bourassa. This legislation made French the sole official language of Quebec and the primary language of services, commercial signing, labour relations and business, education, and legislation and justice. In 1977, this Official Language Act was superseded by the Charter of the French Language, which expanded and entrenched French within Quebec. This charter was passed by the first Parti Québécois government of Premier René Lévesque, and its goal was "to make French the language of Government and the Law, as well as the normal and everyday language of work, instruction, communication, commerce and business."

After a 45-year hiatus in language legislation in Quebec, the provincial legislature passed An Act respecting French, the official and common language of Québec in 2022. This act greatly expanded the requirement to speak French in many public and private settings. The preliminary notes of the bill make its purpose clear: "the purpose of this bill is to affirm that the only official language of Québec is French. It also affirms that French is the common language of the Québec nation." This act amended the Charter of the French language and introduced "new fundamental language rights," such as reinforcing French as the language of legislation, justice, civil administration, professional orders, employers, commerce and business, and educational instruction. Premier François Legault and his Coalition Avenir Québec government justified this as necessary to preserve the French language that is central to Quebec nationalism.

Recognition of the nation by Ottawa
On October 21, 2006, during the General Special Council of the Quebec wing of the Liberal Party of Canada initiated a national debate by adopting with more than 80% support a resolution calling on the Government of Canada to recognize the Quebec nation within Canada. A month later, the said resolution was taken to Parliament first by the Bloc Québécois, then by the Prime Minister of Canada, Stephen Harper. On November 27, 2006, the House of Commons of Canada passed a motion recognizing that the "Québécois form a nation within a united Canada".

In 2021, François Legault's Coalition Avenir Québec government in Quebec proposed to amend the Charter of the French Language and the provincial constitution to more strongly entrench French as the sole official language. In response to this, the Bloc Québécois initiated a motion in the House of Commons endorsing the constitutionality of Legault's initiatives and reasserting Quebecers' nationhood. The Commons passed the motion 281–2, with 36 abstentions.

Present-day nationalism
Quebec nationalism today and what it means to Québécois, Quebecers, Canadiens, Canadians, and others differs based on the individual. Nationalism today is more open than what it was in the past in some ways. A common theme that can be seen is the attachment that Québécois have towards their province, and the country of Canada.

Political parties and groupings

 * Bloc Québécois (1991–present)
 * Coalition Avenir Québec (2012–present, The party's ideology is mostly nationalist but also promotes Quebec autonomism and some Canadian federalism)
 * Option nationale (2012–2018, later fused with Québec Solidaire)
 * OUI-Québec
 * Parti Indépendantiste (2007–2014)
 * Parti Québécois (1968–present)
 * Québec debout (2018)
 * Québec Solidaire (2006–present)
 * Union Nationale (1936-1981, The party's ideology is half nationalist but also half Quebec autonomist)

Civic organizations

 * Mouvement des Jeunes Souverainistes
 * Mouvement national des Québécois
 * Saint-Jean-Baptiste Societies

Academic and intellectual associations

 * Centre étudiant de recherche et d'action nationale (CERAN) (Student research and national action centre)
 * Institut de recherche sur l'autodétermination des peuples et les indépendances nationales (IRAI) (Research Institute on Self-Determination of Peoples and National Independence)
 * Les Intellectuels pour la souveraineté (IPSO) (Intellectuals for Sovereignty)

Nationalists newspapers and publications

 * L'Action nationale
 * Le Devoir
 * Le Jour
 * Le Québécois

Extremist, nativist and ultra-nationalist groups

 * Atalante
 * Fédération des Québécois de souche (Federation of native Québécois)
 * La Meute (2015–present)
 * Storm Alliance

Left-wing nationalist groups

 * Front de libération du Québec (Quebec Liberation Front)

Nationalist Slogans

 * *Québécois de souche ("old-stock Quebecker"): Quebecer who can trace their ancestry back to the regime of New France
 * Le Québec aux Québécois ("Quebec for Québécois", or "Quebec for Quebecers"): slogan sometimes chanted at Quebec nationalist rallies or protests. This slogan can be controversial, as it might be interpreted both as a call for a Quebec controlled by Québécois pure laine, with possible xenophobic connotations, or as a call for a Quebec controlled by the inhabitants of the province of Quebec, and free from outside interference.
 * Maîtres chez nous ("Masters of our own house" a phrase coined by Le Devoir editor André Laurendeau, and was the electoral slogan of the Liberal Party during the 1962 election.
 * Québécois pure laine: "true blue" or "dyed-in-the-wool" Quebecker

Books

 * Barreto, Amílcar Antonio (1998). Language, Elites, and the State. Nationalism in Puerto Rico and Quebec, Greenwood, 165 p. (ISBN 0275961834) (excerpt)
 * Berberoglu, Berch, ed., (1995). The National Question: Nationalism, Ethnic Conflict, and Self-Determination in the 20th Century, Temple University Press, 329 p. (ISBN 1566393434) (excerpt)
 * Buchanan, Allen. Secession: The Morality of Political Divorce from Fort Sumter to Lithuania and Quebec (1991)
 * Carens, Joseph H., ed. (1995), Is Quebec Nationalism Just?: Perspectives from Anglophone Canada, Montreal, McGill-Queen's University Press, 225 p. (ISBN 0773513426) (excerpt)
 * Clift, Dominique. Quebec nationalism in crisis (McGill-Queen's Press-MQUP, 1982).
 * Cook, Ramsay (2003). Watching Quebec. Selected Essays, Montreal, McGill-Queen's Press, 225 p. (ISBN 0773529195) (excerpt)
 * Gagnon, Alain (2004). Québec. State and Society, Broadview Press, 500 p. (ISBN 1551115794) (excerpt)
 * Gougeon, Gilles. (1994). A History of Quebec Nationalism, Lorimer, 118 p. (ISBN 155028441X) (except)
 * Henderson, Ailsa (2007). Hierarchies of Belonging: National Identity and Political Culture in Scotland and Quebec, Montreal: McGill-Queen's University Press, 250 p. (ISBN 978-0-7735-3268-7)
 * Keating, Michael (1996). Nations Against the State: The New Politics of Nationalism in Quebec, Catalonia, and Scotland, St. Martins Press, 260 p. (ISBN 0312158173)
 * Kymlicka, Will, and Kathryn Walker, eds. Rooted cosmopolitanism: Canada and the world (UBC Press, 2012).
 * Mann, Susan (2002). The Dream of Nation: A Social and Intellectual History of Quebec, McGill-Queen's University Press; 2nd edition, 360 p. (ISBN 077352410X) (excerpt)
 * McEwen, Nicola (2006). Nationalism and the State: Welfare and Identity in Scotland and Quebec, Brussels: P.I.E.-Peter Lang, 212 p. (ISBN 90-5201-240-7)
 * Poliquin, Daniel (2001). In the Name of the Father: An Essay on Quebec nationalism, Vancouver: Douglas & McIntyre, 222 p. (ISBN 1-55054-858-1)
 * Requejo, Ferran. (2001). Democracy and National Pluralism, 182 p. (ISBN 0415255775) (excerpt)
 * Rioux, X. Hubert. Small Nations, High Ambitions: Economic Nationalism and Venture Capital in Quebec and Scotland (U of Toronto Press, 2020).
 * Rivault, Fabrice & Hervé Rivet. (2008). "The Quebec Nation: From Informal Recognition to Enshrinement in the Constitution" in Reconquering Canada: Quebec Federalists Speak Up for Change, Edited by André Pratte, Douglas & McIntyre, Toronto, 344 p. (ISBN 978-1-55365-413-1) (link)
 * Seymour, Michel (2004). Fate of the Nation State, Montreal: McGill-Queen's Press, 432 p. (ISBN 0773526862) (excerpt)
 * Venne, Michel (2001). Vive Quebec! New Thinking and New Approaches to the Quebec Nation, James Toronto: Lorimer & Company, 221 p. (ISBN 1550287346) (excerpt)

Newspapers and journals

 * Abelson, Donald, et al. "Millennial and Gen Z francophones don't value Quebec nationalism: In stark contrast to baby boomers who not only identify as Quebecers first but also believe the provincial government best represents their interests" Maclean's August 26, 2020
 * Banting, Keith, and Will Kymlicka. "Canadian Multiculturalism: Global Anxieties and Local Debates." British Journal of Canadian Studies 23.1 (2010) online.
 * Blanchet, Alexandre, and Mike Medeiros. "The secessionist spectre: the influence of authoritarianism, nativism and populism on support for Quebec independence." Nations and nationalism 25.3 (2019): 803–821.
 * Brie, Evelyne, and Catherine Ouellet. "Exposure to English as a determinant of support for Quebec independence in the 2018 Quebec elections." French Politics (2020).
 * Couture Gagnon, Alexandre, and Diane Saint-Pierre. "Identity, Nationalism, and Cultural and Linguistic Policies in Québec." Journal of Arts Management, Law, and Society 50.2 (2020): 115–130.
 * Couture, Jocelyne, Kai Nielsen, and Michel Seymour (ed). "Rethinking Nationalism", in Canadian Journal of Philosophy, Supplementary Volume 22, 1996, 704 p. (ISBN 0919491227)
 * Ferland, Benjamin, and Luc Turgeon. "Understanding Majority Attitudes toward Minority Nations in Multinational Federations: The Case of Canada." Publius: The Journal of Federalism 50.2 (2020): 188–212.
 * Gareau, Paul L. "The Army of Mary: Quebec Nationalism and Catholic Heterodoxy." in The Mystical Geography of Quebec (Palgrave Macmillan, Cham, 2020) pp. 55–83.
 * Imbert, Patrick. "Francophones, Multiculturalism and Interculturalism in Canada, Quebec and Europe." in Citizenship and Belonging in France and North America (Palgrave Macmillan, Cham, 2020) pp. 33–53.
 * Kymlicka, Will. "Being Canadian." Government and opposition 38.3 (2003): 357-385 online.
 * Kymlicka, Will. "Canadian multiculturalism in historical and comparative perspective: Is Canada unique." Forum Constititionell 13#1 (2003): 1–8. online.
 * Kymlicka, Will. "Multiculturalism and Citizenship-Building in Canada." CPRN Discussion Paper (2001): 47+ online.
 * Kymlicka, Will. "Quebec: a modern, pluralist, distinct society", in Dissent, American Multiculturalism in the International Arena, Fall 1998, p. 73–79 (archived version)
 * McGrane, David, and Loleen Berdahl. "Reconceptualizing Canadian Federal Political Culture: Examining Differences between Quebec and the Rest of Canada." Publius: The Journal of Federalism 50.1 (2020): 109-134 online.
 * Rocher, François. "The Evolving Parameters of Quebec Nationalism", in JMS: International Journal on Multicultural Societies. 2002, vol. 4, no.1, pp. 74–96. UNESCO. (ISSN 1817-4574)
 * Rocher, François. "The Life and Death of an Issue: Canadian Political Science and Quebec Politics." Canadian Journal of Political Science 52.4 (2019): 631–655.(online)
 * Venne, Michel. "Re-thinking the Quebec nation", in Policy Options, January–February 2000, pp. 53–60 (online)

Books

 * Balthazar, Louis. "L'évolution du nationalisme québécois", in Le Québec en jeu, ed. Gérard Daigle and Guy Rocher, pp. 647 à 667, Montréal: Les Presses de l’Université de Montréal, 1992, 812 p.
 * Bellavance, Marcel (2004). Le Québec au siècle des nationalités. Essai d’histoire comparée, Montréal: VLB, 250 p.
 * Bernier Arcand, Philippe, Le Parti québécois : d'un nationalisme à l'autre, Montréal, Poètes de brousse, 2015, 160 p.
 * Bock-Côté, Mathieu (2007). La dénationalisation tranquille : mémoire, identité et multiculturalisme dans le Québec postréférendaire, Montréal: Boréal, 211 p. (ISBN 978-2-7646-0564-6)
 * Bock, Michel (2004). Quand la nation débordait les frontières. Les minorités françaises dans la pensée de Lionel Groulx, Montréal: Hurtubise HMH, 452 p.
 * Bouchard, Catherine (2002). Les nations québécoises dans l'Action nationale : de la décolonisation à la mondialisation, Sainte-Foy: Presses de l'Université Laval, 146 p. (ISBN 2-7637-7847-X)
 * Bouchard, Gérard (2004). La pensée impuissante : échecs et mythes nationaux canadiens-français, 1850–1960, Montréal: Boréal, 319 p. (ISBN 2-7646-0345-2)
 * Bourque, Gilles (1996). L'identité fragmentée : nation et citoyenneté dans les débats constitutionnels canadiens, 1941–1992, Saint-Laurent: Fides, 383 p. (ISBN 2-7621-1869-7)
 * Brière, Marc (2000). Point de départ! : essai sur la nation québécoise, Montréal : Hurtubise HMH, 222 p. (ISBN 2-89428-427-6)
 * Brière, Marc (2001). Le Québec, quel Québec? : dialogues avec Charles Taylor, Claude Ryan et quelques autres sur le libéralisme et le nationalisme québécois, Montréal: Stanké, 325 p. (ISBN 2-7604-0805-1)
 * Denise Helly and Nicolas Van Schendel (2001). Appartenir au Québec : Citoyenneté, nation et société civile : Enquête à Montréal, 1995, Québec: Les Presses de l'Université Laval (editor)
 * Diane, Lamoureux (2001). L'amère patrie : féminisme et nationalisme dans le Québec contemporain, Montréal: Éditions du Remue-ménage (ISBN 2-89091-182-9)
 * Gougeon, Gilles (1993). Histoire du nationalisme québécois. Entrevues avec sept spécialistes, Québec: VLB Éditeur
 * Ignatieff, Michael (1993). Blood & belonging : journeys into the new nationalism, Toronto : Viking, 201 p. (ISBN 0670852694)
 * Keating, Michael (1997). Les défis du nationalisme moderne : Québec, Catalogne, Écosse, Montréal: Presses de l'Université de Montréal, 296 p. (ISBN 2-7606-1685-1)
 * Lamonde, Yvan (2000). Histoire sociale des idées au Québec, 1760–1896, Montréal: Éditions Fides, 576 p. (ISBN 2-7621-2104-3) (online)
 * Lamonde, Yvan (2004). Histoire sociale des idées au Québec, 1896–1929, Montréal: Éditions Fides, 336 p. (ISBN 2-7621-2529-4)
 * Martel, Marcel (1997). Le deuil d'un pays imaginé : rêves, luttes et déroute du Canada français : les rapports entre le Québec et la francophonie canadienne, 1867–1975, Ottawa: Presses de l'Université d'Ottawa, 203 p. (ISBN 2-7603-0439-6)
 * Monière, Denis (2001). Pour comprendre le nationalisme au Québec et ailleurs, Montréal: Presses de l'Université de Montréal 148 pé (ISBN 2-7606-1811-0)
 * Montpetit, Édouard (2005). Réflexions sur la question nationale: Édouard Montpetit; textes choisis et présentés par Robert Leroux, Saint-Laurent: Bibliothèque québécoise, 181 p. (ISBN 2-89406-259-1)
 * Moreau, François (1995). Le Québec, une nation opprimée, Hull : Vents d'ouest, 181 p (ISBN 2-921603-23-3)
 * Paquin, Stéphane (2001). La revanche des petites nations : le Québec, l'Écosse et la Catalogne face à la mondialisation, Montréal: VLB, 219 p. (ISBN 2-89005-775-5)
 * Roy, Fernande (1993). Histoire des idéologies au Québec aux XIX$e$ et XX$e$ siècles, Montréal: Boréal, 128 p. (ISBN 2890525880)
 * Ryan, Pascale (2006). Penser la nation. La ligue d'action nationale 1917–1960, Montréal: Leméac, 324 p. (ISBN 2760905993)
 * Sarra-Bournet, Michel ed., (1998). Le pays de tous les Québécois. Diversité culturelle et souveraineté, Montréal: VLB Éditeur, 253 p.
 * Sarra-Bournet, Michel ed., (2001). Les nationalismes au Québec, du XIX$e$ au XXI$e$ siècle, Québec: Presses de L’Université Laval, 2001
 * Seymour, Michel (1999). La nation en question, L'Hexagone,
 * Seymour, Michel, ed. (1999). Nationalité, citoyenneté et solidarité, Montréal: Liber, 508 p. (ISBN 2-921569-68-X)
 * Venne, Michel, ed., (2000). Penser la nation québécoise, Montréal: Québec Amérique, Collection Débats

Newspapers and journals

 * Beauchemin, Jacques. "Nationalisme québécois et crise du lien social", in Cahiers de recherche sociologique, n° 25, 1995, pp. 101–123. Montréal: Département de sociologie, UQAM.
 * Courtois, Stéphane. "Habermas et la question du nationalisme : le cas du Québec", in Philosophiques, vol. 27, no 2, Autumn 2000
 * Dufresne, Jacques. "La cartographie du génome nationaliste québécois", dans L'Agora, vol. 1, no. 10, July/August 1994.
 * Gueydan-Lacroix, Saël. "Le nationalisme au Canada anglais : une réalité cachée", in L'Agora, April 10, 2003
 * Kelly, Stéphane. "De la laine du pays de 1837, la pure et l'impure", in L'Encyclopédie de l'Agora, Cahiers d'histoire du Québec au XX$e$ siècle, no 6, 1996
 * Robitaille, Antoine. "La nation, pour quoi faire? ", in Le Devoir, November 25, 2006
 * Roy-Blais, Caroline. "La montée du pouvoir clérical après l’échec patriote", in Les Patriotes de 1837@1838, 2006-12-03
 * Seymour, Michel. "Un nationalisme non fondé sur l'ethnicité", in Le Devoir, 26–27 April 1999
 * Seymour, Michel. "Une nation peut-elle se donner la constitution de son choix?", in Philosophiques, Numero Special, Vol. 19, No. 2 (Autumn 1992)
 * Unknown. "L'ultramontanisme", in Les Patriotes de 1837@1838, May 20, 2000

license: Creative Commons - Attribution Share-Alike - https://creativecommons.org/licenses/by-sa/4.0/

title: Quebec nationalism


text:
List of the most popular names in the 1990s in the United States

These are the most popular given names in the United States for each year in the 1990s.


text:
Isabella Stewart Gardner Museum

The Isabella Stewart Gardner Museum is an art museum in Boston, Massachusetts, which houses significant examples of European, Asian, and American art. Its collection includes paintings, sculpture, tapestries, and decorative arts. It was founded by Isabella Stewart Gardner, whose will called for her art collection to be permanently exhibited "for the education and enjoyment of the public forever."

The museum opened in 1903. An auxiliary wing designed by Italian architect Renzo Piano, adjacent to the original structure near the Back Bay Fens, was completed in 2012.

In 1990, thirteen of the museum's works were stolen; the crime remains unsolved, and the works, valued at an estimated $500 million, have not been recovered.

History
The museum was built in 1898–1901 by Isabella Stewart Gardner (1840–1924), an American art collector, philanthropist, and patron of the arts in the style of a 15th-century Venetian palace. It opened to the public in 1903.

Gardner began collecting seriously after she received a large inheritance from her father in 1891. Her purchase of Johannes Vermeer's The Concert (c. 1664) at auction in Paris in 1892 was her first major acquisition. In 1894, Bernard Berenson offered his services in helping her acquire a Botticelli. With his help, Gardner became the first American to own a painting by the Renaissance master. Berenson helped acquire nearly 70 works of art for her collection.

After her husband John L. Gardner's death in 1898, Isabella Gardner realized their shared dream of building a suitable space to exhibit their treasures. She purchased land in the marshy Fenway area of Boston, and hired architect Willard T. Sears to build Fenway Court, modeled on the Renaissance palaces of Venice. Gardner was deeply involved in every aspect of the design, leading Sears to quip that he was merely the structural engineer making Gardner's design possible. After the construction of the building was complete, Gardner spent a year installing her collection in a way that evokes intimate responses to the art, mixing paintings, furniture, textiles and objects from different cultures and periods among well-known European paintings and sculpture.

The museum opened on January 1, 1903, with a grand celebration featuring a performance by members of the Boston Symphony Orchestra and a menu that included champagne and doughnuts. In 1909, the Museum of Fine Arts moved to its new home close by.

During Gardner's lifetime, she welcomed artists, performers, and scholars to Fenway Court to draw inspiration from the rich collection and dazzling Venetian setting, including John Singer Sargent, Charles Martin Loeffler, and Ruth St. Denis, among others. Gardner also occasionally hosted artists' exhibitions within Fenway Court, including one of Anna Coleman Ladd. Today, the museum's contemporary artist-in-residence program, courtyard garden displays, concerts, and innovative education programs continue Isabella Gardner's legacy.

When Gardner died in 1924, her will created an endowment of $1 million and outlined stipulations for the support of the museum, including the charge that her collection be permanently exhibited "for the education and enjoyment of the public forever" according to her aesthetic vision and intent.

Gardner appointed her secretary and the former librarian of the Museum of Fine Arts, Boston, Morris Carter (1877–1965) as the museum's first director. Carter catalogued the entire collection and wrote Gardner's definitive biography, Isabella Stewart Gardner and Fenway Court. George L. Stout (1897–1978) was the second director. The father of modern conservation, Stout ensured the long-term preservation of the collection and historic structure. Rollin Van Nostrand Hadley (1927–1992) became the third director in 1970. Hadley increased visiting hours, instituted the Membership Program and added a cafe. Hadley also wrote several catalogs for the museum, produced Fenway Court, an annual scholarly publication, and wrote the 1987 book The Letters of Bernard Berenson and Isabella Stewart Gardner (Northeastern University Press). Anne Hawley was director from 1989 until 2015. Peggy Fogelman, the Norma Jean Calderwood Director, began her tenure as director of the museum in 2016.

Art theft of 1990
Early in the morning of March 18, 1990, two thieves disguised as police officers robbed the museum of thirteen works worth some $500 million – the greatest known property theft in history. Among the works was The Concert (c. 1664), one of only 34 known by Johannes Vermeer and thought to be the most valuable unrecovered painting at over $200 million. Also missing is The Storm on the Sea of Galilee (1633), Rembrandt's only known seascape.

The works have not been recovered. The museum initially offered a reward of $5 million for information leading to recovery of the art, doubled in May 2017 to $10 million. Empty frames hang in the Dutch Room gallery as placeholders for the missing works. The selection of stolen works puzzled experts, as more valuable artworks were present in the museum. According to the FBI, the stolen artwork was moved through the region and offered for sale in Philadelphia during the early 2000s. They believe the thieves were members of a criminal organization based in the mid-Atlantic and New England. The statute of limitations on the theft has expired but criminal charges could be laid if an individual is found to be in possession of stolen property.

In April 2021, Netflix began streaming a four-part documentary about the theft: This Is a Robbery: The World’s Biggest Art Heist.

Extension and preservation project

In 2002, after a two-year master planning process, the museum's board of trustees determined that a new wing was necessary to preserve the historic building and to provide improved spaces for programs that continue Isabella Gardner's legacy. In 2004, Pritzker Prize–winning architect Renzo Piano and the Renzo Piano Building Workshop (Genoa, Italy) were selected to design the new wing. In 2009, the final approval for the expansion project was given, but there was much debate about the carriage house. The carriage house, originally built in 1907, was argued to be important for the intent of the first owners, yet the building was torn down in hopes of having the museum preserve the main building. In 2016, the new wing was praised for its appearance by the Boston Society of Architects and awarded a medal for its beauty. The design for the new wing is conceived as a respectful complement to the historic Museum building in scale, form, and materials.

The project adds 70,000 ft2 consisting of two new buildings. The first building attaches to the original museum and takes on the appearance of four stories in glass and copper. The second building is smaller and is used for greenhouses and living quarters. The new expansion includes spaces for visitor services, concerts, special exhibitions, and education and landscape programs, furthering Isabella Gardner's legacy in art, music, and horticulture while reducing 21st-century strain on the collection and galleries. The project was completed in 2012, and cost $118 million.

Design

Built to evoke a 15th-century Venetian palace, the museum itself provides an atmospheric setting for Gardner's inventive creation. Gardner hired Willard T. Sears to design the building near the marshy Back Bay Fens to house her growing art collection. Inside the museum, three floors of galleries surround a garden courtyard blooming with life in all seasons. The fourth floor was Gardner's private apartments, now used for administration, and rarely for exhibits.

It is a common misconception that the building was brought to Boston from Venice and reconstructed. It was built from the ground up in Boston out of new materials, though it incorporates numerous architectural elements removed from European Gothic and Renaissance structures, worked into the design of the turn-of-the-century building. Special tiles were custom designed for the floors, modern concrete was used for some of the structural elements, and antique capitals sit atop modern columns. The interior garden courtyard is covered by a glass roof, with steel support structure original to the building. The Gardner Museum is much admired for the intimate atmosphere in which its works of art are displayed and for its flower-filled courtyard. Most of the art pieces are unlabeled, and the generally low lighting is more akin to a private house than a modern art museum.

In 1983, the museum was listed in the National Register of Historic Places. In 2013, the museum was designated a Boston Landmark by the Boston Landmarks Commission.

Collection
Gardner collected and carefully displayed a collection of more than 7500 paintings, sculptures, furniture, textiles, silver, ceramics, 1500 rare books, and 7000 archival objects from ancient Rome, Medieval Europe, Renaissance Italy, Asia, the Islamic world, and 19th-century France and America. Among the artists represented in the galleries are Titian, Rembrandt, Michelangelo, Raphael, Botticelli, Manet, Degas, Whistler and Sargent. The first Matisse to enter an American collection is housed in the Yellow Room.

Well-known artworks in the museum's collection include Titian's The Rape of Europa, John Singer Sargent's El Jaleo and Portrait of Isabella Stewart Gardner, Fra Angelico's Death and Assumption of the Virgin, Rembrandt's Self-Portrait, Aged 23, Cellini's Bindo Altoviti, Piero della Francesca's Hercules, and Botticelli's The Story of Lucretia.

The archives hold more than 7,000 letters from 1,000 correspondents, including Henry Adams, T.S. Eliot, Sarah Bernhardt, and Oliver Wendell Holmes, in addition to travel albums, dealer receipts, and guest books.

The galleries also contain Gardner's little-known but extensive book collection that includes early-print editions and manuscripts of Dante, works by miniaturist Jean Bourdichon, incunables, and illuminated manuscripts.

Current programs
The museum regularly produces scholarly exhibitions, lectures, family programs, and symposia that provide insights into the historic collection. Through the Artist-in-Residence program, artists in many disciplines are invited to live at and draw inspiration from the museum. The museum often hosts exhibitions of contemporary art, performances, and programs by those selected. The Gardner's concert series welcomes musicians and emerging artists to perform classical masterpieces, new music, and jazz on Sunday afternoons and select Thursday evenings. The musical program is also available through concert videos, audio recordings, and a free classical music podcast.

The Gardner is part of the Monuments Men and Women Museum Network, launched in 2021 by the Monuments Men Foundation for the Preservation of Art.

The Museum offers free admission to all those named Isabella, for life.

Exhibitions
The Gardner's exhibitions since 2002 include:

Contemporary art exhibitions
The Gardner has also hosted the following exhibitions of contemporary art.

title: Isabella Stewart Gardner Museum


text:
Inland Revenue

The Inland Revenue was, until April 2005, a department of the British Government responsible for the collection of direct taxation, including income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax, petroleum revenue tax and stamp duty. More recently, the Inland Revenue also administered the Tax Credits schemes, whereby monies, such as Working Tax Credit (WTC) and Child Tax Credit (CTC), are paid by the Government into a recipient's bank account or as part of their wages. The Inland Revenue was also responsible for the payment of child benefit (from 1999).

The Inland Revenue was merged with HM Customs and Excise to form HM Revenue and Customs which came into existence on 18 April 2005. The current name was promoted by the use of the expression "from Revenue and Customs" in a series of annual radio, and to a lesser extent, television public information broadcasts in the 2000s and 2010s.

The Board of Taxes
The beginnings of the Inland Revenue date from 1665, when a Board of Taxes was set up following the introduction of special taxes to pay for the Second Anglo-Dutch War. A central organisation to supervise the collection of the special taxes was required; it became known as the Tax Office.

Taxes administered by the Board of Taxes included the Land Tax, first levied in 1692, along with the window tax and house tax, both of which dated from 1696. In 1785 a number of other miscellaneous taxes, administered by the Stamp Office and the Excise Office, were transferred to the Tax Office; these included taxes on carriages (dating from 1747), on wagons and carts, on male servants (1777) and on horses (1784). Together with the House Tax and the Window Tax, they came to be known as the 'assessed taxes' and were intended as a progressive form of taxation on the wealthy.

Income tax was introduced in various forms in 1797, 1799, 1803 to 1816, and then reintroduced in 1842 as an annual tax which is formally renewed in each year's Finance Act.

The Board of Stamps
A separate Board of Stamps was created by the Stamps Act 1694. During the 18th and early 19th centuries at various times (as financial strains on the economy demanded, and Parliament allowed) stamp duties were extended above a certain threshold of sale value to cover newspapers, pamphlets, lottery tickets, apprentices' indentures, advertisements, playing cards, dice, hats, gloves, patent medicines, perfumes, insurance policies, gold and silver plate and armorial bearings (coats of arms). One further category is the most widely cited example of an unpopular and most difficult to enforce tax, the Duty on Hair Powder Act 1795. The last stamp taxes to remain are stamp duty land tax and stamp duty reserve tax; however the use of physical stamps has ceased.

The Board of Stamps and Taxes
In June 1833, following a steady reduction in the number of different taxes and duties being levied, a single body of Commissioners was set up to merge the revenues of stamps and taxes. The Board of Taxes and the Board of Stamps were formally combined under the Land Tax Act 1834 to form the Board of Stamps and Taxes.

The Board of Inland Revenue
The Board of Inland Revenue was created under the Inland Revenue Board Act 1849, after the Board of Excise and the Board of Stamps and Taxes were amalgamated. Responsibility for excise duties was transferred to the Board of Customs and Excise in 1909.

In 1995 to help promote self-assessment tax returns, Inland Revenue created the character of Hector the Tax Inspector to help in their advertising campaign.

HM Revenue and Customs
The 2004 Budget included proposals to merge HM Customs and Excise with the Board of Inland Revenue to form a new department, HM Revenue and Customs (HMRC). The merger was implemented by the Commissioners for Revenue and Customs Act 2005 with effect from 18 April 2005.

List of taxes
The following taxes were administered at various times either by the Inland Revenue or by its predecessors (excise duties are not included):
 * Land Tax (1692-1963)
 * Stamp Duty (1694 onwards)
 * Window tax (1696-1851)
 * Inhabited House Duty (1778-1834, 1851-1924)
 * Legacy Duty (1780-1949)
 * Assessed taxes (1785):
 * Coaches and carriages tax (1746-1798) (administered by the Excise Office until 1785)
 * Male servants tax (1777-1852) (administered by the Excise Office until 1785)
 * Waggons, wains and carts tax (1783-1792) (administered by the Stamp Office until 1785)
 * Saddle and Carriage Horse tax (1784-1875) (administered by the Stamp Office until 1785; converted to excise licence duty in 1869)
 * Racehorse tax (1784-1875) (administered by the Excise Office until 1785; converted to excise duty in 1856)
 * Game tax (1784-2007) (Stamp duty until 1808; converted to excise licence in 1860)
 * Female servants tax (1785-1792)
 * Shop tax (1785-1789)
 * Hair Powder tax (1795-1869) (classed as licence duty until 1802) (there was also a Stamp Duty levied on hair powder from 1786-1800)
 * Dog tax (1796-1988) (converted to excise licence duty in 1867)
 * Clocks and watches tax (1797-1798)
 * Armorial Bearings tax (1798-1944) (converted to excise licence duty in 1869)
 * Income Tax (1799-1802, 1803-1816, 1842 onwards)
 * Succession Duty (1853-1949)
 * Corporation Duty (1885-1959)
 * Estate Duty (1894-1974)
 * Super Tax (1909-1973)
 * Excess Profits Duty (1915-1921)
 * Profits Tax (1937-1966)
 * Excess Profits Tax (1939-1946)
 * Capital Gains Tax (1965 onwards)
 * Corporation tax (1966 onwards)
 * Capital Transfer Tax (later called Inheritance Tax) (1974 onwards)
 * Petroleum Revenue Tax (1975 onwards)

The Inland Revenue also received National Insurance contributions and administered child benefit payments and Tax Credits.

Ministerial leadership
The leadership and taking of the highest level of decisions is ministerial as the concept of any particular tax and the degree of success in collecting any particular tax rests ultimately with the political decisions taken. Of particular relevance are the debates in Parliament in their imposition.

Civil servants
The Permanent Secretary to the Treasury has the main advisory, policy informative role to play in the enabling of the department's functions, in liaison with Board Chairman who bore overall responsibility along with the rest of the Board for the operational carrying out of the Inland Revenue's functions.

As sub-departments (typically, Offices, Boards and Bureaus) have issued their own taxes or expanded their remit, they too have seen Comptrollers General and Chairmen. An example was Robert Wilkie Stanton, Comptroller of Stamps and Taxes (Scotland), Board of Inland Revenue.

STEPS contract
In 2001 the Inland Revenue entered into a Private Finance Initiative contract whereby it sold two-thirds of its estate to Mapeley for £370 million and then leased the properties back.

title: Inland Revenue


text:
Jamais vu

In psychology, jamais vu, a French loanword meaning "never seen", is the phenomenon of experiencing a situation that one recognizes in some fashion, but that nonetheless seems novel and unfamiliar.

Overview
Jamais vu involves a sense of eeriness and the observer’s impression of experiencing something for the first time, despite rationally knowing that they have experienced it before.

Jamais vu is commonly explained as when a person momentarily does not recognize a word or, less commonly, a person or place, that they already know. Jamais vu is sometimes associated with certain types of aphasia, amnesia, and epilepsy.

The phenomenon is often grouped with déjà vu and presque vu (tip of the tongue, literally "almost seen"). It is generally a rare phenomenon.

Experiment
A study by Chris Moulin of Leeds University asked 92 volunteers to write out "door" 30 times in 60 seconds. In July 2006 at the 4th International Conference on Memory in Sydney he reported that 68 percent of volunteers showed symptoms of jamais vu, such as beginning to doubt that "door" was a real word. Moulin believes that a similar brain fatigue underlies some symptoms of schizophrenia and Capgras delusion. Moulin suggests that people with these conditions could be suffering from chronic jamais vu.

Causes
Jamais vu can be caused by epileptic seizures.

Related phenomena

 * Déjà vu: having the strong sensation that an event or experience being experienced, has already been experienced in the past, whether it has actually happened or not. In French, this means 'already seen'.
 * Tip of the tongue: almost, but not quite, remembering something.

title: Jamais vu