Coleção GB 0074 TC - COMMISSIONERS FOR LAND AND ASSESSED TAXES

Zona de identificação

Código de referência

GB 0074 TC

Título

COMMISSIONERS FOR LAND AND ASSESSED TAXES

Data(s)

  • 1745-1955 (Produção)

Nível de descrição

Coleção

Dimensão e suporte

10.95 linear metres

Zona do contexto

Nome do produtor

História biográfica

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.

Entidade detentora

História do arquivo

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

Fonte imediata de aquisição ou transferência

Deposited in 2004.

Zona do conteúdo e estrutura

Âmbito e conteúdo

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.

Avaliação, seleção e eliminação

Incorporações

Sistema de arranjo

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.

Zona de condições de acesso e utilização

Condições de acesso

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

Condiçoes de reprodução

Copyright to these records rests with the City of London.

Idioma do material

  • inglês

Sistema de escrita do material

  • latim

Notas ao idioma e script

English

Características físicas e requisitos técnicos

Instrumentos de descrição

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

Zona de documentação associada

Existência e localização de originais

Existência e localização de cópias

Unidades de descrição relacionadas

Descrições relacionadas

Zona das notas

Identificador(es) alternativo(s)

Pontos de acesso

Pontos de acesso - Locais

Pontos de acesso - Nomes

Pontos de acesso de género

Zona do controlo da descrição

Identificador da descrição

Identificador da instituição

London Metropolitan Archives

Regras ou convenções utilizadas

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.

Estatuto

Nível de detalhe

Datas de criação, revisão, eliminação

Línguas e escritas

  • inglês

Script(s)

    Fontes

    Área de ingresso