Collection GB 0074 TC - COMMISSIONERS FOR LAND AND ASSESSED TAXES

Zone d'identification

Cote

GB 0074 TC

Titre

COMMISSIONERS FOR LAND AND ASSESSED TAXES

Date(s)

  • 1745-1955 (Création/Production)

Niveau de description

Collection

Étendue matérielle et support

10.95 linear metres

Zone du contexte

Nom du producteur

Notice biographique

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.

Histoire archivistique

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

Source immédiate d'acquisition ou de transfert

Deposited in 2004.

Zone du contenu et de la structure

Portée et contenu

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.

Évaluation, élimination et calendrier de conservation

Accroissements

Mode de classement

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.

Zone des conditions d'accès et d'utilisation

Conditions d'accès

These records are available for public inspection, although records containing personal information may be subject to access restrictions.

Conditions de reproduction

Copyright to these records rests with the City of London.

Langue des documents

  • anglais

Écriture des documents

  • latin

Notes de langue et graphie

English

Caractéristiques matérielle et contraintes techniques

Instruments de recherche

Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm

Zone des sources complémentaires

Existence et lieu de conservation des originaux

Existence et lieu de conservation des copies

Unités de description associées

Descriptions associées

Zone des notes

Identifiant(s) alternatif(s)

Mots-clés

Mots-clés - Lieux

Mots-clés - Noms

Mots-clés - Genre

Zone du contrôle de la description

Identifiant de la description

Identifiant du service d'archives

London Metropolitan Archives

Règles et/ou conventions utilisées

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.

Statut

Niveau de détail

Dates de production, de révision, de suppression

Langue(s)

  • anglais

Écriture(s)

    Sources

    Zone des entrées