This item was published during the term of a previous administration that ended in April 2007
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University home for antique keyboard
27/12/2002
The Horsburgh Spinet, an antique keyboard of the harpsichord family, which was accepted in lieu of inheritance tax in March 2002, has been allocated to the University of Edinburgh.
Dr Elaine Murray, Deputy Minister for Tourism, Culture and Sport, announced the allocation today.
She said:
"The Horsburgh Spinet is the only known instrument of the harpsichord type made by Richard Horsburgh, one of the five harpsichord and spinet makers working in Edinburgh in the second half of the eighteenth century.
"It will be displayed at the Russell Collection of Early Keyboard Instruments at the University of Edinburgh where it has been on loan. This is considered to be one of the most distinguished public museums of keyboard instruments in Britain and is a most suitable home for the Horsburgh Spinet."
Little is known of Horsburgh's early years and training, and very few of his instruments survive, but it is known that he was active in Edinburgh between 1784 and 1813. The Spinet itself is signed ' Richardus Horsburgh Edinburgi fecit 1786'.
Edinburgh at the time of Horsburgh was undoubtedly the most important musical centre in Scotland, where the flourishing Edinburgh Musical Society encouraged a host of related activities, including musical instrument making. The Society built its own concert hall, St Cecilia's Hall, and the Horsburgh Spinet was made during the time when Horsburgh was active in Robertson Close, opposite St Cecilia's Hall.
On acceptance in lieu of inheritance tax, the spinet was temporarily allocated to the Russell Collection until permanent allocation was confirmed.
Under the Inheritance Tax Act 1984, the Commissioner of the Inland Revenue may, with the agreement of the appropriate Departmental Minister, accept property in whole or in part satisfaction of tax due. Property may be accepted if it is judged to be pre-eminent in terms of national, artistic, historic or scientific interest; and applies to land buildings; pictures; prints and other works of art; books, manuscripts and archives; furniture and craft objects; and historic and scientific objects. "National Interest" includes interest within any part of the UK.
The Acceptance Iin Lieu Scheme is administered by Re:Source, the Government's advisers on museum and gallery matters, which acts on behalf of the Department of Culture, Media and Sport. In general the lead on AIL is taken by the Secretary of State for Culture, Media and Sport. However, where there is a Scottish interest in the property, Scottish Ministers, in consultation with the Secretary of State for Culture, Media and Sport, consider whether the property should be accepted on grounds of pre-eminence and, if so, determine the disposal of the property.
The spinet began to make an appearance in Britain in the 1660s, rapidly displacing the virginals, a similar plucked keyboard instrument with a different layout of strings in a rectangular case. The spinet remained the most popular small keyboard instrument until the last twenty years of the eighteenth century when instruments of the harpsichord type were replaced in popularity with the pianoforte.
Most keyboard instrument making in Britain at the time was centred on London, and was dominated in at the end of the eighteenth century by makers such as Kirckman, Longman and Boderip. The most important musical centre in Scotland in second half of the eighteenth century was undoubtedly Edinburgh.
This release was published on 07/01/2003
The Horsburgh Spinet satisfied £10,500 of inheritance tax.