96-411: Nebula Science Fiction was the first Scottish science fiction magazine . It was published from 1952 to 1959, and was edited by Peter Hamilton, a young Scot who was able to take advantage of spare capacity at his parents' printing company, Crownpoint, to launch the magazine. Because Hamilton could only print Nebula when Crownpoint had no other work, the schedule was initially erratic. In 1955 he moved
192-657: A bedsheet science fiction magazine were " A Martian Odyssey " by Stanley G. Weinbaum and "The Gostak and the Doshes" by Miles Breuer , who influenced Jack Williamson. "The Gostak and the Doshes" is one of the few stories from that era still widely read today. Other stories of interest from the bedsheet magazines include the first Buck Rogers story , Armageddon 2419 A.D , by Philip Francis Nowlan , and The Skylark of S pace by coauthors E. E. Smith and Mrs. Lee Hawkins Garby , both in Amazing Stories in 1928. There have been
288-518: A brief time in British North America , gambling itself was for a time also subject to taxation, in the form of stamp duty , whereby a revenue stamp had to be placed on the ace of spades in every pack of cards to demonstrate that the duty had been paid (hence the elaborate designs that evolved on this card in many packs as a result). Since stamp duty was originally only meant to be applied to documents (and cards were categorized as such),
384-505: A cent per word; this was a low rate compared to the American market, but was marginally better than the contemporary British magazine Authentic Science Fiction , which paid £1 per thousand words. Hamilton offered a bonus of £2 or £5 to the story that turned out to be the readers' favourite in each issue, which helped attract writers; and he later increased the rates, paying as much as 2d (0.8p, or 2.3 cents) per word for well-known authors. This
480-443: A certain level will be paid to the customs authorities). It is this notion of a threshold on the quantity transported (and not the actual use to which it will be put) that makes it possible to presume and differentiate between personal possession and commercial use (and this tax must be paid before transport, even in the case of a purchase with invoice in a large retail outlet intended for private individuals, This tax must be paid before
576-417: A cover by Frank R. Paul illustrating Off on a Comet by Jules Verne . After many minor changes in title and major changes in format, policy and publisher, Amazing Stories ended January 2005 after 607 issues. Except for the last issue of Stirring Science Stories , the last true bedsheet size sf (and fantasy) magazine was Fantastic Adventures , in 1939, but it quickly changed to the pulp size, and it
672-950: A few unsuccessful attempts to revive the bedsheet size using better quality paper, notably Science-Fiction Plus edited by Hugo Gernsback (1952–53, eight issues). Astounding on two occasions briefly attempted to revive the bedsheet size, with 16 bedsheet issues in 1942–1943 and 25 bedsheet issues (as Analog , including the first publication of Frank Herbert 's Dune ) in 1963–1965. The fantasy magazine Unknown , also edited by John W. Campbell, changed its name to Unknown Worlds and published ten bedsheet-size issues before returning to pulp size for its final four issues. Amazing Stories published 36 bedsheet size issues in 1991–1999, and its last three issues were bedsheet size, 2004–2005. Astounding Stories began in January 1930. After several changes in name and format ( Astounding Science Fiction , Analog Science Fact & Fiction , Analog ) it
768-416: A format that continues into the present day. Many also contain editorials , book reviews or articles, and some also include stories in the fantasy and horror genres. Malcolm Edwards and Peter Nicholls write that early magazines were not known as science fiction: "if there were any need to differentiate them, the terms scientific romance or 'different stories' might be used, but until the appearance of
864-522: A list of qualifying magazine and short fiction venues that contains all current web-based qualifying markets. The World Science Fiction Convention (Worldcon) awarded a Hugo Award each year to the best science fiction magazine , until that award was changed to one for Best Editor in the early 1970s; the Best Semi-Professional Magazine award can go to either a news-oriented magazine or a small press fiction magazine. Magazines were
960-432: A local wholesaler to handle the distribution, they were told that paperbacks would be a mistake, and that a magazine, with a regular publication schedule, would be more likely to sell well. The result was Nebula Science Fiction . The first issue was dated Autumn 1952, and sold 4,000 copies. Advertisements stated that Nebula was "Scotland's first S.F. magazine!!" Several British science fiction fans helped Hamilton with
1056-618: A magazine specifically devoted to sf there was no need of a label to describe the category. The first specialized English-language pulps with a leaning towards the fantastic were Thrill Book (1919) and Weird Tales (1923), but the editorial policy of both was aimed much more towards weird-occult fiction than towards sf." Major American science fiction magazines include Amazing Stories , Astounding Science Fiction , Galaxy Science Fiction , The Magazine of Fantasy & Science Fiction and Isaac Asimov's Science Fiction Magazine . The most influential British science fiction magazine
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#17328526309611152-467: A means of imposing a greater level of punishment, by opening up convicted criminals to the charge of tax evasion . The economic analysis of excise taxes has its beginnings with Atkinson and Stiglitz in 1976 stating that if income taxes were optimal there would be no need for specific taxes. But, "if income taxation is not optimal, excise have a role to play, because they are relatively efficient sources of revenue, improve resource allocation by internalizing
1248-614: A regular monthly schedule that was maintained until early 1959. Although Nebula ' s circulation was strong, only about a quarter of its sales were in the UK. A further quarter of the sales were in Australia, another third in the US, and nearly a tenth in South Africa. At the end of the 1950s, first South Africa and then Australia began to limit foreign magazine imports, for economic reasons, and when this
1344-463: A screen, and many of them pay little or nothing to the authors, thus limiting their universe of contributors. However, multiple web-based magazines are listed as "paying markets" by the SFWA , which means that they pay the "professional" rate of 8c/word or more. These magazines include popular titles such as Strange Horizons , InterGalactic Medicine Show , and Clarkesworld Magazine . The SFWA publishes
1440-413: A special kind of charisma that, in the view of many writers and readers, no other magazine ever had", and adds that it became "what many fans regard as the best-loved British SF magazine". Tubb, who sold many popular stories to Hamilton, comments that "Authors wrote for Nebula with financial reward taking secondary place; the desire of submitting a good story being of primary importance ... the writers and
1536-672: A tax on consumption and is related to Medieval Latin accisia, assisia, assisa 'tax, excise duty'. The exact derivation is unclear and is presumed to come from several roots. Excise was introduced to England from the Netherlands in the mid-17th century under the Puritan regime, as a tax, an excise duty, levied on drinks in 1650. In the British Isles , upon the Restoration of the Monarchy , many of
1632-572: A tax on fur trading to raise revenue for building infrastructure. Later the British colonialist added taxes on tobacco, alcohol, sugar and tea. Today the types of taxes imposed by the federal government vary but most notable ones could be broken down in these three categories: However, there are small adjustments to these excise duties that vary from province to province. Excise taxes in Germany are an important source of government revenue. They are levied on
1728-423: A variety of goods and serve to improve public health , promote environmental protection and fund social programs. The rates of these taxes are often adjusted to ensure they are achieving their goals. In Germany, the following excise is charged: France In France, the domestic consumption tax on energy products (TICPE) and the tax on tobacco and alcohol are excise duties. They are collected by customs, as
1824-567: A wide view of the kind of "step" which, if subject to a tax, would make the tax an excise. Excise taxes in Canada are an important source of revenue for both the federal and provincial government . They are used to raise revenue and discourage Canadian citizens to use or consume harmful goods like alcohol or tobacco. Excise taxes in Canada date back to the 17th century when the French colonial government imposed
1920-427: Is also possible that it was never printed. Robert Silverberg had begun submitting stories to Hamilton as soon as he heard of Nebula , realising that Hamilton was unlikely to be getting many submissions from US writers, and found Hamilton very helpful. Silverberg's first story, "Gorgon Planet", was accepted by Hamilton on 11 January 1954. Brian Aldiss echoes Silverberg's assessment of Hamilton, commenting that Hamilton
2016-423: Is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. Excises are often associated with customs duties , which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at
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#17328526309612112-464: Is considered that in the long term it will also have positive effects on the welfare state of countries with public health. In other words, if society improves its consumption habits, it will be healthier in the future and diseases resulting from the consumption of unhealthy products will be prevented. This will reduce the need for medical services, which are financed by the state and therefore mean lower health care costs for governments. In recent years,
2208-412: Is dock dues in overseas departments. In France, the transport of alcohol (or tobacco and other products subject to this tax) in excess of a relatively small quantity, even by private individuals for their own consumption, is subject to this tax (also known as "excise duty") for example, for the transport of alcohol in casks (this tax may be levied when crossing a border, where the quantity of alcohol above
2304-517: Is known for clichés such as stereotypical female characters, unrealistic gadgetry, and fantastic monsters of various kinds. However, many classic stories were first published in pulp magazines. For example, in the year 1939, all of the following renowned authors sold their first professional science fiction story to magazines specializing in pulp science fiction: Isaac Asimov , Robert A. Heinlein , Arthur C. Clarke , Alfred Bester , Fritz Leiber , A. E. van Vogt and Theodore Sturgeon . These were among
2400-418: Is still published today (though it ceased to be pulp format in 1943). Its most important editor, John W. Campbell, Jr. , is credited with turning science fiction away from adventure stories on alien planets and toward well-written, scientifically literate stories with better characterization than in previous pulp science fiction. Isaac Asimov 's Foundation Trilogy and Robert A. Heinlein 's Future History in
2496-465: Is to discourage the consumption of products it considers to have a negative externality (sometimes referred to as sin tax ). More recently, excise duty has been introduced on certain forms of transport considered to be polluting (such as air transport) or on the consumption of products that generate polluting waste that is little or not at all recycled or harmful to the environment (such as electronic products, certain plastic packaging, etc.). These are
2592-532: The Nevada Legislature (2009) – proposed wordings: Excise taxes on unhealthy products include specific taxes on calorie-dense and nutrient-poor food products that are harmful to health. As with environmental taxes, they are not intended to raise revenue but to modify consumer behaviour towards the consumption of food products that are healthy for human health. These include the taxation of specific products such as fast food or high-sugar beverages. For example,
2688-411: The border , while excise is levied on goods that came into existence inland . An excise is considered an indirect tax , meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods. Excise is thus a tax that relates to a quantity, not a value, as opposed to the value-added tax which concerns
2784-422: The 1940s, Hal Clement 's Mission of Gravity in the 1950s, and Frank Herbert 's Dune in the 1960s, and many other science fiction classics all first appeared under Campbell's editorship. By 1955, the pulp era was over, and some pulp magazines changed to digest size . Printed adventure stories with colorful heroes were relegated to the comic books. This same period saw the end of radio adventure drama (in
2880-536: The British colonial era in mid-19th century to generate revenue by taxing commodities . Then after gaining independence in 1947, it has undergone many changes and today it is using the Goods and Services tax (GST) system introduced in 2017. Excise taxes in India could be broken down into these main categories: There are also a few more categories like Service tax or education cess. However, a lot of these taxes have been subsumed in
2976-567: The Goods and services tax. In Indonesia, tobacco products (including electronic cigarettes ) and alcoholic drinks are subject to excise duties. Sweetened drinks and plastic bags will be subject to excise duties starting in 2024. In China excise tax is levied both on production and on the sale of a certain goods or services. Excise taxes have been present in China since the Ming and Qing dynasties, but they were only imposed on goods like tea or silk which
Nebula Science Fiction - Misplaced Pages Continue
3072-453: The October 1954 issue the back cover was given over to black and white artwork, often drawn by Arthur Thomson . Author Ken Bulmer regards these back covers as having given the magazine a "tremendously individual flavor". Nebula became an established part of the British science fiction scene in the 1950s. The magazine was well-liked by writers, and Bulmer recalls that, overall, Nebula "created
3168-536: The Puritan social restrictions were overturned, but excise was re-introduced, under the Tenures Abolition Act 1660 , in lieu of rent, for tenancies of royally-owned land which had not already become socage . Although the affected tenancies were limited in number, the excise was levied more generally; at the time, there was thought to be a rough correspondence between the wealthy manufacturers of affected goods, and
3264-408: The UK added to Hamilton's financial burdens, and he was rapidly forced to close the magazine. The last issue was dated June 1959. The magazine was popular with writers, partly because Hamilton went to great lengths to encourage new writers, and partly because he paid better rates per word than much of his competition. Initially he could not compete with the American market, but he offered a bonus for
3360-513: The UK, and its officers wielded greater powers of access, arrest, and seizure, than the Police. On 18 April 2005, Customs and Excise was merged once more with the Inland Revenue to form a new department, HM Revenue and Customs (HMRC). The enormous contrast between the powers of officers of the Inland Revenue, and those of Customs and Excise, initially caused several difficulties in the early life of
3456-519: The US; they were stamped at 35 cents and post-dated four months, thus the American copies ran from September 1958 to June 1959. Science fiction magazine A science fiction magazine is a publication that offers primarily science fiction , either in a hard-copy periodical format or on the Internet. Science fiction magazines traditionally featured speculative fiction in short story , novelette , novella or (usually serialized ) novel form,
3552-684: The United Kingdom, the following forms of excise are levied on goods and services : Excise tax is an indirect tax created in the United Kingdom during the First English Revolution, also known as "stamp duty", which has been applied to a wide range of products, particularly imports. Historically, it was collected by the Board of Excise , which was subsequently combined with the Inland Revenue (responsible for collecting direct taxes ). In view of
3648-489: The United States). Later attempts to revive both pulp fiction and radio adventure have met with very limited success, but both enjoy a nostalgic following who collect the old magazines and radio programs. Many characters, most notably The Shadow, were popular both in pulp magazines and on radio. Most pulp science fiction consisted of adventure stories transplanted, without much thought, to alien planets. Pulp science fiction
3744-490: The World Health Organisation has indicated that the tax on sugary drinks would have to be at least 20% for this measure to have a real impact on obesity and cardiovascular disease. Countries that already have specific taxes on sugary drinks include Norway, Hungary, Finland and France. The introduction of these special taxes on unhealthy products not only has a short-term impact in terms of reducing consumption, but it
3840-459: The best of the Scottish artists that Hamilton worked with was James Stark , who painted nine covers for Nebula between 1956 and 1958; sf artist and art historian David Hardy describes Stark's work as "severe portrayals of technology against which men were mere ants". Interior artists included Harry Turner , whose work is described by Harbottle as "visually striking" and "semi-impressionistic". From
3936-508: The contributors felt as if Nebula was 'their' magazine, and all that became a happy, well-integrated family." The publisher was Crownpoint Publications for the first twelve issues, though the name was dropped from the indicia starting with the December 1953 issue. From September 1955 the publisher was Peter Hamilton, who was editor throughout. The price was 2/- (10p) for all but the last two issues, which were priced at 2/6 (12.5p). Nebula
Nebula Science Fiction - Misplaced Pages Continue
4032-681: The cost of publishing a print magazine, and as a result, some believe the e-zines are more innovative and take greater risks with material. Moreover, the magazine is internationally accessible, and distribution is not an issue—though obscurity may be. Magazines like Strange Horizons , Ideomancer , InterGalactic Medicine Show , Jim Baen's Universe , and the Australian magazine Andromeda Spaceways Inflight Magazine are examples of successful Internet magazines. (Andromeda provides copies electronically or on paper.) Web-based magazines tend to favor shorter stories and articles that are easily read on
4128-511: The creation or increase of excise taxes on certain existing consumer products whose production leads to environmental damage is being considered. The declaration of a climate emergency by international organisations such as the UN and the OECD warns that the current production model is and will have negative effects on life on the planet due to the current high level of pollution. This is why one way to internalise
4224-495: The editorship of Cele Goldsmith , Amazing and Fantastic changed in notable part from pulp style adventure stories to literary science fiction and fantasy. Goldsmith published the first professionally published stories by Roger Zelazny (not counting student fiction in Literary Cavalcade ), Keith Laumer , Thomas M. Disch , Sonya Dorman and Ursula K. Le Guin . There was also no shortage of digests that continued
4320-792: The environment and to raise funds to support the transportation infrastructure. Revenue-raising depends on a low responsiveness of consumption (elasticity) to tax-induced price changes and externality-prevention depends on the price responsiveness of specific users. Following the legalization of non-medical cannabis in the United States , states with implemented legal markets have imposed new excise taxes on sales of cannabis products. These taxes have been used to build support for legalization initiatives by raising revenue for general spending purposes. Some U.S. states tax transactions involving illegal drugs. Gambling licences are subject to excise in many countries today. In 18th-century England , and for
4416-441: The external costs associated with the consumption or production of excisable products, discourage the consumption of products considered harmful, serve as a proxy for charging road users for the cost of government-provided services, or promote progressivity in taxation.". This is how Sijbren Cnossen sets out five main rationales for the use of excise duties: These are the three main targets of excise taxation in most countries around
4512-548: The fact that dice were also subject to stamp duty (and were in fact the only non-paper item listed under the Stamp Act 1765 ) suggests that its implementation to cards and dice can be viewed as a type of excise duty on gambling. Profits of bookmakers are subject to General Betting Duty in the United Kingdom. Prostitution has been proposed to bear excise tax in separate bills in the Canadian Parliament (2005), and in
4608-478: The first few issues appeared on an erratic schedule. After a dozen issues, the conflicts led to Hamilton moving Nebula to a printing firm based in Dublin, and breaking the connection with Crownpoint. He was then able to publish on a slightly more regular schedule, although the planned bi-monthly issues were still sometimes delayed. Hamilton paid 21 shillings (£1.05) per thousand words, the equivalent of three-tenths of
4704-672: The following four conditions are fulfilled: The excise tax in India is imposed typically on production and manufacturing rather than on sale of goods and services. This means that the taxes are paid by the manufacturer, but it is the consumer who ultimately bears the burden of the tax. India has also incorporated a system which allows companies to pay this tax monthly using the online ACES (Automation of Central Excise and Service Tax) portal. Taxes here are mostly calculated as ad valorem taxes although there are some special cases where rates are applied. The first ever excise taxes were introduced during
4800-520: The government has undertaken steps to better the situation like increasing taxes on luxury cars. Excise taxes in Japan are a type of consumption taxes that are imposed on certain goods and services at the time of purchase. The main goal of excise taxes in Japan is to discourage people from using harmful products or buying luxury items. Japan has been implementing excise taxes since the mid-19th century when it needed
4896-488: The health and to corrupt the morals of the common people." Samuel Johnson was less flattering in his 1755 dictionary : EXCI'SE. n.s. ... A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid. As a deterrent, excise is typically directed towards three broad categories of harm: Revenue raised through excise may be earmarked for redress of specific social costs commonly associated with
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#17328526309614992-462: The higher likelihood of organised crime being involved in attempts at evading Excise, and its association with smuggling , compared with evasion attempts concerning direct taxation, the Board of Excise was later combined instead with the Board of Customs, to form HM Customs and Excise . In this combined form, Customs and Excise was responsible for managing the import and export of goods and services into
5088-548: The meaning of "excise" is not merely academic, but has been the subject of numerous court cases. The High Court of Australia has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in Ha v New South Wales (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods", and took
5184-498: The money for their rapid modernizing and growth. For example, one of the earliest excise taxes on tobacco were imposed in 1898 and this helped to raise funds for the Russo-Japanese war . Today most of the excise taxes in Japan are replaced by the consumption tax. The consumption tax rate is at 10% since 2019, however it is imposed on variety of products and there are exceptions in the rates for goods like alcohol, tobacco or fuel. In
5280-413: The most important science fiction writers of the pulp era, and all are still read today. After the pulp era, digest size magazines dominated the newsstand. The first sf magazine to change to digest size was Astounding , in 1943. Other major digests, which published more literary science fiction, were The Magazine of Fantasy & Science Fiction , Galaxy Science Fiction and If . Under
5376-575: The most noticeable examples of this is the development of the Ace of Spades as a particularly elaborate card, from the time when it was obliged to carry the stamp for playing card duty . A government-owned monopoly —such as an alcohol monopoly —is another method of ensuring the excise is paid. The Australian Taxation Office describes an excise as "a tax levied on certain types of goods produced or manufactured in Australia. These... include alcohol, tobacco and petroleum and alternative fuels". In Australia ,
5472-437: The most notorious taxes in the whole of history was France's gabelle of salt . Although that was a sales tax, rather than an excise, salt has been subject to excise in some countries, along with many other substances which would, in today's world, seem rather unusual, such as paper , and coffee . In fact, salt was taxed as early as the second century, and as late as the twentieth. Many different reasons have been given for
5568-441: The most popular story in the issue, and was eventually able to match the leading American magazines. He published the first stories of several well-known writers, including Robert Silverberg , Brian Aldiss , and Bob Shaw . Nebula was also a fan favourite: author Ken Bulmer recalled that it became "what many fans regard as the best-loved British SF magazine". In 1952 Peter Hamilton was 18 years old and had just left school; he
5664-437: The negative externality derived from productive activity is the inclusion of special taxes on certain products that are the main cause. These include energy, hydrocarbons and certain means of transport. The aim is to reduce their consumption while at the same time generating revenue to mitigate the negative effects of their consumption. They are therefore excise taxes that serve purposes other than simply to raise revenue. One of
5760-507: The oldest sources of revenue for governments around the world. In 2020, consumption taxes accounted for 30% of total tax revenues in OECD countries on average, equivalent to 9.9% of GDP in these countries. Excise has existed in English since the late 15th century and was borrowed from Middle Dutch echijns and excijs , meaning 'excise on wine or beer', which was apparently altered from earlier (13th century) assise, assijs , which meant simply
5856-423: The only way to publish science fiction until about 1950, when large mainstream publishers began issuing science fiction books. Today, there are relatively few paper-based science fiction magazines, and most printed science fiction appears first in book form. Science fiction magazines began in the United States, but there were several major British magazines and science fiction magazines that have been published around
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#17328526309615952-410: The price of a newspaper), it was pejoratively referred to as a " tax on knowledge ", with people forced to rent newspapers on a per-hour basis, or else pool money together in order to buy and share. This resulted in a situation where even out-of-date newspapers were widely sought-after. Advertisement Duty was also stipulated in the same laws and was also charged on a "per unit" basis, irrespective of
6048-422: The printing to a Dublin-based firm, and the schedule became a little more regular, with a steady monthly run beginning in 1958 that lasted into the following year. Nebula ' s circulation was international, with only a quarter of the sales in the United Kingdom; this led to disaster when South Africa and Australia imposed import controls on foreign periodicals at the end of the 1950s. Excise duties imposed in
6144-437: The product or service on which it is levied. Tobacco tax revenues, for example, might be spent on government anti-smoking campaigns, or healthcare for cancer, heart disease, vascular disease, lung disease, and so on. In some countries, excise is also levied on some goods for purely punitive reasons. Many US states impose excise on illegal substances; these places do not consider it to be a revenue source, but instead regard it as
6240-431: The production of the magazine, including Ken Slater , Vin¢ Clarke , and John Brunner . William F. Temple was involved as an editorial consultant and also assisted with editing the manuscripts. Hamilton provided all the financing, but he had to wait for the money to come in from each issue before he could afford to produce the next. In addition, Crownpoint only intermittently had enough spare capacity to print Nebula , so
6336-412: The pulp phenomenon, like the comic book, was largely a US format. By 2007, the only surviving major British science fiction magazine is Interzone , published in "magazine" format, although small press titles such as PostScripts and Polluto are available. During recent decades, the circulation of all digest science fiction magazines has steadily decreased. New formats were attempted, most notably
6432-442: The pulp tradition of hastily written adventure stories set on other planets. Other Worlds and Imaginative Tales had no literary pretensions. The major pulp writers, such as Heinlein, Asimov and Clarke, continued to write for the digests, and a new generation of writers, such as Algis Budrys and Walter M. Miller, Jr. , sold their most famous stories to the digests. A Canticle for Leibowitz , written by Walter M. Miller, Jr.,
6528-662: The result that few are now well-known. Among a short list of exceptions Ashley includes Brian Aldiss's "Legends of Smith's Burst" and "Dumb Show". Because of the erratic schedule, Hamilton only serialised one novel: Wisdom of the Gods , by Ken Bulmer , which appeared in four parts, starting in the July 1958 issue. Hamilton was planning to serialise a novel by Robert Heinlein when the magazine ceased publication. Cover art came from artists such as Gerard Quinn, and included some of Eddie Jones ' earliest work. According to sf historian Philip Harbottle,
6624-445: The same principle include hearth tax , brick tax , and wallpaper tax . Excise is levied at the point of manufacture; in the case of hearth tax, and window tax, their status as excise therefore depends on whether the window/hearth can philosophically be said to truly exist before the hearth/window is installed in the property. Though technically excise, these taxes are really just substitutes for direct taxes, rather than being levied for
6720-523: The size of Reader's Digest , although a few are in the standard roughly 8.5" x 11" size, and often have stapled spines, rather than glued square spines. Science fiction magazines in this format often feature non-fiction media coverage in addition to the fiction. Knowledge of these formats is an asset when locating magazines in libraries and collections where magazines are usually shelved according to size. The premiere issue of Amazing Stories (April 1926), edited and published by Hugo Gernsback , displayed
6816-479: The size or nature of the advertisement. Until 1833 the cost was 3s 6d, after which it was reduced to 1s 6d. An excise duty is often applied by the affixation of revenue stamps to the products being sold. In the case of tobacco or alcohol , for example, producers may be given (or required to buy) a certain bulk amount of excise stamps from the government and are then obliged to affix one to every packet of cigarettes or bottle of spirits produced. One of
6912-553: The slick-paper stapled magazine format, the paperback format and the webzine. There are also various semi-professional magazines that persist on sales of a few thousand copies but often publish important fiction. As the circulation of the traditional US science fiction magazines has declined, new magazines have sprung up online from international small-press publishers. An editor on the staff of Science Fiction World , China's longest-running science fiction magazine, claimed in 2009 that, with "a circulation of 300,000 copies per issue", it
7008-414: The state of science fiction magazines. Gardner Dozois presents a summary of the state of magazines in the introduction to the annual The Year's Best Science Fiction volume. Locus lists the circulation and discusses the status of pro and semi-pro SF magazines in their February year-in-review issue, and runs periodic summaries of non-US science fiction. Excise An excise , or excise tax ,
7104-531: The tax, as a way of showing off their wealth, by flooding their properties with windows—even to the point of installing fake ones—using fine brickwork, covering their interiors with wallpaper, and having several fireplaces in each room. Newspapers were taxed in the United Kingdom from 1712 until 1853. The original tax was increased with the Stamps Act 1814 , when it was stipulated at 4d per copy. Since this made it extremely expensive for working-class families (doubling
7200-570: The taxation of such substances, but have usually – if not explicitly – revolved around the historical scarcity of the substance, and their correspondingly high value at the time; governments clearly felt entitled to a share of the profits that traders made on them. Window tax was introduced as a form of income tax , that technically preserved the financial privacy of the individual, the rationale being that wealthier individuals would have grander homes, and hence would have more windows. Furthermore, unlike income, windows cannot be easily hidden. Taxes on
7296-528: The usual reasons for excise. All of these taxes led to avoidance behaviour that had a substantial impact on society and architecture. People deliberately bricked up windows to avoid window tax, used much larger bricks to reduce their liability for brick tax, or bought plain paper and had it filled in later to avoid wallpaper tax. Some poor people even forced themselves to live in cold dark rooms in order to avoid paying these taxes. By contrast, extremely wealthy individuals would sometimes parade their ability to pay
7392-553: The value of a good or service. Excises are typically imposed in addition to an indirect tax such as a sales tax or value-added tax (VAT). Typically, an excise is distinguished from a sales tax or VAT in three ways: Typical examples of excise duties are taxes on alcohol and alcoholic beverages ; alcohol tax, for example, may consist of a levy of n euros per hectolitre of alcohol sold ; manufactured tobacco (cigars, cigarettes, etc.), energy products (oil, gas, etc.), vehicles or so-called "luxury" products. The legislator's aim
7488-569: The vehicle is found to have been transported by a police or gendarmerie service during any official inspection or report in the event of a road traffic offence or an accident, whether at fault or not.) It is the driver of the vehicle who must justify this tax at the time of transport, or the company employing the driver if the vehicle is used for professional purposes. Additional taxes (similar to excise duties) are levied in France: In India, almost all products are subject to excise duty, provided
7584-412: The vehicle is transported, even if the vehicle is purchased with an invoice from a large retail outlet for private use. Few people are aware of this, but it can be fined or seized if the "tax stamp" (represented by the tax capsule known as the "CRD" or "capsule représentative de droit") is not produced when the vehicle is inspected by a customs service anywhere in the country, not just at borders, or even if
7680-474: The wealthy tenants of royal land. Excise duties or taxes continued to serve political as well as financial ends. Public safety and health, public morals, environmental protection, and national defense are all rationales for the imposition of an excise. In defense of excises on strong drink, Adam Smith wrote: "It has for some time past been the policy of Great Britain to discourage the consumption of spirituous liquors, on account of their supposed tendency to ruin
7776-472: The world, for example in France and Argentina . The first science fiction magazine, Amazing Stories , was published in a format known as bedsheet , roughly the size of Life but with a square spine. Later, most magazines changed to the pulp magazine format, roughly the size of comic books or National Geographic but again with a square spine. Now, most magazines are published in digest format, roughly
7872-491: The world. They are everyday items of mass usage (even, arguably, "necessity") which bring significant revenue for governments. The first two are considered to be legal drugs, which are a cause of many illnesses (e.g. lung cancer , cirrhosis of the liver ), which are used by large swathes of the population, both being widely recognized as addictive . Gasoline (or petrol), as well as diesel and certain other fuels, meanwhile, have excise tax imposed on them mainly because they pollute
7968-508: Was New Worlds ; newer British SF magazines include Interzone and Polluto . Many science fiction magazines have been published in languages other than English, but none has gained worldwide recognition or influence in the world of anglophone science fiction. There is a growing trend toward important work being published first on the Internet , both for reasons of economics and access. A web-only publication can cost as little as one-tenth of
8064-490: Was Tales of Wonder , pulp size, 1937–1942, 16 issues, (unless Scoops is taken into account, a tabloid boys' paper that published 20 weekly issues in 1934). It was followed by two magazines, both named Fantasy , one pulp size publishing three issues in 1938–1939, the other digest size, publishing three issues in 1946–1947. The British science fiction magazine, New Worlds , published three pulp size issues in 1946–1947, before changing to digest size. With these exceptions,
8160-470: Was "a sympathetic editor to a beginner. He was also a patient editor." Other authors who appeared in Nebula early in their careers included Harlan Ellison , John Rackham , and James White . Science fiction historian Mike Ashley regards the stories Hamilton selected as demonstrating a "wide range of material by excellent writers" that was "seldom predictable", but adds that the stories have become dated, with
8256-517: Was "the World's most-read SF periodical", although subsequent news suggests that circulation dropped precipitously after the firing of its chief editor in 2010 and the departure of other editors. The Science Fiction and Fantasy Writers of America lists science fiction periodicals that pay enough to be considered professional markets. For a complete list, including defunct magazines, see List of science fiction magazines . Several sources give updates on
8352-410: Was 19 when he sold his first story to Amazing Stories . His writing improved greatly over time, and until his death in 2006, he was still a publishing writer at age 98. Some of the stories in the early issues were by scientists or doctors who knew little or nothing about writing fiction, but who tried their best, for example, David H. Keller . Probably the two best original sf stories ever published in
8448-494: Was able to reprint a short story by A. E. van Vogt in the first issue, and stories by John Brunner and E. C. Tubb in the second issue, along with material by lesser known writers. There was also a column by Walt Willis called "The Electric Fan", later renamed "Fanorama", which covered science fiction fandom . Many of the better-known British writers began to appear in Nebula , including William F. Temple and Eric Frank Russell ; new authors also began to be published. Hamilton
8544-429: Was considered to more of a luxury goods. In modern China this was largely expanded to excise duties on alcohol, tobacco, petroleum or telecommunication. Examples of China's excise taxes would be: There are many more goods that are subject to excise taxes like cars, other motor vehicles and luxury goods. Excise taxes in general have been heavily criticized for being regressive (disproportionate on lower income citizens) so
8640-623: Was first published in The Magazine of Fantasy & Science Fiction . Most digest magazines began in the 1950s, in the years between the film Destination Moon , the first major science fiction film in a decade, and the launching of Sputnik , which sparked a new interest in space travel as a real possibility. Most survived only a few issues. By 1960, in the United States, there were only six sf digests on newsstands, in 1970 there were seven, in 1980 there were five, in 1990 only four and in 2000 only three. The first British science fiction magazine
8736-513: Was followed by UK excise duties the magazine was quickly in debt. Hamilton was forced to cease publication with issue 41, dated June 1959. Hamilton had also had health problems which contributed to his decision to stop publication. The first two issues of Nebula contained the two novels Hamilton had bought before changing his plans from a paperback series to a magazine: Robots Never Weep by E.R. James , and Thou Pasture Us by F.G. Rayer . These left little room for other material, but Hamilton
8832-544: Was glad to work with beginning writers, and in 1953 several writers who later became very well known, including Brian Aldiss , Barrington Bayley , and Bob Shaw , each sold their first story to Nebula . Not all these stories reached print that year: Aldiss's "T" appeared in the November 1956 issue, by which time other stories of Aldiss's were in print, and the first story by Bayley is not certainly identified – it may have been "Consolidation", which appeared in November 1959, but it
8928-502: Was higher than the best UK markets, such as New Worlds , and was close to the rates paid by the top magazines in the US at that time. Both the high rates of pay and Hamilton's willingness to work with new authors were designed to encourage writers to submit their work to Nebula before trying the other magazines. Hamilton's editorial in the September 1957 issue reported a circulation of 40,000, and starting in January 1958 Nebula went on
9024-444: Was later absorbed by its digest-sized stablemate Fantastic in 1953. Before that consolidation, it ran 128 issues. Much fiction published in these bedsheet magazines, except for classic reprints by writers such as H. G. Wells , Jules Verne and Edgar Allan Poe , is only of antiquarian interest. Some of it was written by teenage science fiction fans, who were paid little or nothing for their efforts. Jack Williamson for example,
9120-461: Was looking for a job, but was not healthy enough for hard physical work. His parents ran a printing house in Glasgow , Crownpoint Publications, and occasionally had spare capacity: they were interested in using the idle time on their machinery to enter the publishing business, and Peter persuaded them to publish paperback science fiction (sf) novels. Two novels were acquired, but when Crownpoint approached
9216-523: Was printed in large digest format, 8.5 by 5.5 inches (220 mm × 140 mm). The first three issues were 120 pages; this increased to 128 pages for the next three issues, to 130 pages for issue 7, and to 136 pages for issue 8. Issues 9 through 12 were 128 pages, and the remaining issues were 112 pages. The issues were numbered consecutively throughout; the first eight issues were given volume numberings as well, with two volumes of four numbers each. Issues 30 through 39 of Nebula were distributed in
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