Men on an unemployment relief scheme dig a drainage ditch in the winter of 1932. One wears a sack while another uses a sack as a cloak. The government introduced new taxes in the 1930s to fund work schemes for the unemployed. In 1931 an ‘Emergency Unemployment Charge’ at a flat rate of 1.25% on all income was put on top of a £1 poll tax (around $126 in 2008).
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