diminished. The ruling class was slowly ceasing to rule. In 1888 the creation of local elected authorities in the form of county councils eroded their immediate local power too. The final blow, the Parliament Act 1911, proved to be the beginning of the end for the country house lifestyle which had been enjoyed in a similar way for generations of the upper classes. As land prices and incomes continued to fall, the great London palaces were the first casualties; the peer no longer needed to use his London house to maintain a high prestige presence in the capital. Its site was often more valuable empty than with the anachronistic palace in situ; selling them for redevelopment was the obvious first choice to raise some fast cash. The second choice was to sell part of the landed estate, especially if had been purchased in order to expand political territory. In fact, the buying of land in earlier times, before the reforms of 1885, to expand political territory had had a detrimental effect on country houses too. Often when a second estate was purchased to expand another, the purchased estate also had a country house. If the land (and its subsequent local influence) was the only requirement, its house would then be let or neglected, often both. This was certainly the case at Tong Castle (see below) and many other houses. A large unwanted country house unsupported by land quickly became a liability. Loss of wealth through taxation Income tax Income tax was first introduced in Great Britain in 1799 as a means of subsidising the Napoleonic Wars. While not imposed in Ireland, the rate of 10% on the total income, with reductions only possible in incomes below £200, immediately hit the better off. The tax was repealed for a brief period in 1802 during a cessation in hostilities with the French, but its reintroduction in 1803 set the pattern for all future taxation in Britain. While the tax was again repealed following the victory at Waterloo, the advantages of such taxation were now obvious. In 1841, after the election victory of Sir Robert Peel, the exchequer was so depleted that the tax made a surprise return on incomes above £150, while still known as a "temporary tax". It was never again repealed. Throughout the 19th century, tax thresholds remained high, permitting the wealthy to live comfortably while paying minimal tax; until