Earning their keep: child workers at the Birmingham Asylum for the Infant Poor, 1797–1852

This article examines the attitudes of the Guardians of the Poor in Birmingham towards childhood and child labour from the end of the eighteenth century to the mid-nineteenth century. Utilising minutes of meetings for the Birmingham Asylum for the Infant Poor, it finds that children were removed from the workhouse to separate accommodation with workshops sited on the premises so that children as young as five years old could become economic contributors to their own welfare. It argues that over the course of five decades, pauper children made significant contributions to Birmingham finances.     

Canada and the United States—Trading Partners and Transfer Pricing Opponents?

Given the significant trading relationships between Canada and the United States, their transnational corporations and their tax authorities share more than a border. However, differences in transfer pricing regulations, tax rates, and regulatory enforcement philosophies have exacerbated many existing risks, and created new risks for executives in these corporations. These risks must be managed proactively, yet attempts at risk management are often incompatible with one tax authority or the other. Assuming that an operational transfer pricing framework is in place, there are several proactive strategies available to mitigate transfer pricing risk and potentially satisfy both tax authorities. An operational framework and proactive strategies, including documentation and advance pricing agreements, are discussed from the Canadian and US perspective, including expert interviews.     

Evaluating the Manufacturing and Retailing Practices of H. J. & D. Nicoll through a c. 1860 Boy’s Suit

A boy’s suit of fawn wool sold by H. J. & D. Nicoll of London, dated c. 1860, in the Fashion Museum, Bath, raises a number of issues. Combining the long trousers worn by adolescents with a jacket associated with younger boys, it marks a turning point in age-related dress codes. Mass produced but with hand stitching, it presents evidence of the exploitative practices Nicoll had been charged with in Henry Mayhew’s Morning Chronicle letters in 1850. The prominent labelling of the suit relates to Nicoll’s publicity strategies and to the importance of boys’ clothing for ready-to-wear retailers. A comparison of the suit with other surviving garments and with marketing documents illuminates the way that Nicoll positioned itself within the retail market. The rarity of this survival and the scarcity of information on a high-profile and long-lasting retailer make this an important case study for investigating the origins of the ready-to-wear clothing trade in Britain.