My understanding is that pre-1940 celery vases were intended for celery. In 1940 UK Purchase Tax was introduced and applied at various rates to the wholesale price of non-essential consumer goods, until 1973 when it was replaced by VAT. Initially the rates were 11%, 16% and 27½%, but they changed fairly frequently, and I know that just post-war the rate on new private cars (if you could get one) was 33%.
There was a significant financial incentive to push the definitions as far as possible in your favour. So, for example, in the late 1960s I owned an old and battered 1950s Ford Thames 100E commercial van, which was free of tax when new, had had the back windows inserted after the statutory period to avoid the heavy hand of the tax collector (one year, I think, but it could have been three), and a bench seat bolted to the floor at the back (a de-luxe red leather one, very comfortable).
Re glass, food serving and storage equipment was exempt, so vases were described, sold, and sometimes marked as celeries, ashtrays as dishes, and possibly lidded powder pots as covered jams, marmalades, or butters.
I've also seen gentle hints in trade catalogues that matching flower blocks and plinths could be supplied for fruit bowls, not, of course, that anyone was suggesting anything. I am sure that some very carefully worded orders were received and processed scrupulously accurately.
The best I've seen is a vase marked "CELERY" that you couldn't get a stick of celery into!
Bernard C.
