Identity area
Reference code
Title
Date(s)
- 1745-1955 (Creation)
Level of description
Extent and medium
10.95 linear metres
Context area
Name of creator
Biographical history
The first assessments of 1692-1693 were made under the terms of an "Act for granting to their Majesties an aid of four shillings in the pound for one year for carrying on a vigorous war against France" [4W and M c.1, 1692/3]. The Act specfied that real estate and personal property, that is buildings and moveable property as well as land, were to be taxed. It nominated, for each borough and county in England and Wales, the local commissioners who were to supervise the assessments and local collection.
The tax was voted annually, usually in the spring, until 1798 when it was transformed into a permanent tax, but was redeemable on a payment of a lump sum. It was levied on a number of different bases: as a pound rate between 1693 and 1696, as a four shillings assessment supplemented by a poll tax in 1697 and, from 1698-1798, on the system whereby each county or borough was given a fixed sum to collect. In 1949 redemption became compulsory on property changing hands and in 1963 all unredeemed land tax was abolished.
The assessors for each county are listed in the annual Acts of Parliament, until 1798. The sums collected for the counties of London, and Middlesex (and the City of Westminster) appear, until at least 1760, to have been passed to the Chamber of London and subsequently to the Exchequer.
The hundred of Gore comprised the parishes of Edgware, Hendon, Kingsbury, Little Stanmore, Great Stanmore, Harrow and Pinner. The hundred of Spelthorne included Ashford, East Bedfont, Feltham, Hampton, Shepperton, Staines, Stanwell, and Teddington.
Repository
Archival history
GB 0074 TC 1745-1955 Collection 10.95 linear metres Land Tax Commissioners
The first assessments of 1692-1693 were made under the terms of an "Act for granting to their Majesties an aid of four shillings in the pound for one year for carrying on a vigorous war against France" [4W and M c.1, 1692/3]. The Act specfied that real estate and personal property, that is buildings and moveable property as well as land, were to be taxed. It nominated, for each borough and county in England and Wales, the local commissioners who were to supervise the assessments and local collection.
The tax was voted annually, usually in the spring, until 1798 when it was transformed into a permanent tax, but was redeemable on a payment of a lump sum. It was levied on a number of different bases: as a pound rate between 1693 and 1696, as a four shillings assessment supplemented by a poll tax in 1697 and, from 1698-1798, on the system whereby each county or borough was given a fixed sum to collect. In 1949 redemption became compulsory on property changing hands and in 1963 all unredeemed land tax was abolished.
The assessors for each county are listed in the annual Acts of Parliament, until 1798. The sums collected for the counties of London, and Middlesex (and the City of Westminster) appear, until at least 1760, to have been passed to the Chamber of London and subsequently to the Exchequer.
The hundred of Gore comprised the parishes of Edgware, Hendon, Kingsbury, Little Stanmore, Great Stanmore, Harrow and Pinner. The hundred of Spelthorne included Ashford, East Bedfont, Feltham, Hampton, Shepperton, Staines, Stanwell, and Teddington.
Deposited in 2004.
Papers of the Land Tax Commissioners including minutes, assessments, registers of assessments, redemption certificates, reports on cases determined by judges, and Ordnance Survey plans showing land tax areas.
TC/B: Brentford Division;
TC/E: Edmonton Division;
TC/FC: Finsbury Division;
TC/G: Gore Division;
TC/GEN: General;
TC/S: Spelthorne Division;
TC/STG: St George, Hanover Square Division;
TC/U: Uxbridge Division;
TC/WR: Westminster Division.
These records are available for public inspection, although records containing personal information may be subject to access restrictions.
Copyright to these records rests with the City of London.
English
Fit
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Compiled in compliance with General International Standard Archival Description, ISAD(G), second edition, 2000; National Council on Archives Rules for the Construction of Personal, Place and Corporate Names, 1997.
June to August 2010. City of Westminster Europe Western Europe UK England London Hillingdon Land Tax Commissioners Tax assessment Land tax assessments Finance Fiscal policy Taxation Land tax Visual materials Plans Enfield Middlesex Islington Edmonton Uxbridge Hounslow Hanover Square Mayfair Finsbury Brentford
Immediate source of acquisition or transfer
Deposited in 2004.
Content and structure area
Scope and content
Papers of the Land Tax Commissioners including minutes, assessments, registers of assessments, redemption certificates, reports on cases determined by judges, and Ordnance Survey plans showing land tax areas.
System of arrangement
TC/B: Brentford Division;
TC/E: Edmonton Division;
TC/FC: Finsbury Division;
TC/G: Gore Division;
TC/GEN: General;
TC/S: Spelthorne Division;
TC/STG: St George, Hanover Square Division;
TC/U: Uxbridge Division;
TC/WR: Westminster Division.
Conditions of access and use area
Conditions governing access
These records are available for public inspection, although records containing personal information may be subject to access restrictions.
Conditions governing reproduction
Copyright to these records rests with the City of London.
Language of material
- English
Script of material
- Latin
Language and script notes
English
Finding aids
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Access points
Subject access points
Description control area
Institution identifier
Rules and/or conventions used
Compiled in compliance with General International Standard Archival Description, ISAD(G), second edition, 2000; National Council on Archives Rules for the Construction of Personal, Place and Corporate Names, 1997.
Language(s)
- English