Identity area
Reference code
Title
Date(s)
- 1798-1910 (Creation)
Level of description
Extent and medium
8.36 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.
Repository
Archival history
GB 0074 LT/92 1798-1910 Collection 8.36 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.
Records deposited in November 1952.
Land tax assessments for the parishes of Saint Saviour, Saint Olave, Saint John, and Saint George the Martyr, Southwark; and the parishes of Christ Church, Walworth, Newington, and the Liberty of Lambeth Dean and the Clink Liberty, in the Third East Brixton Division.
LT/92/01: Southwark; LT/92/02: Third East Brixton Division.
Available for general access.
Copyright to these records rests with the depositor.
English
Fit
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
For further land tax assessments see LT/85, LMA/4263, CTC/525 and ACC/1174.
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. Western Europe UK England London Southwark Walworth Land Tax Commissioners Tax assessment Land tax assessments Finance Fiscal policy Taxation Land tax Europe Newington Brixton Lambeth (district) Lambeth Southwark (district)
Immediate source of acquisition or transfer
Records deposited in November 1952.
Content and structure area
Scope and content
Land tax assessments for the parishes of Saint Saviour, Saint Olave, Saint John, and Saint George the Martyr, Southwark; and the parishes of Christ Church, Walworth, Newington, and the Liberty of Lambeth Dean and the Clink Liberty, in the Third East Brixton Division.
Appraisal, destruction and scheduling
Accruals
System of arrangement
LT/92/01: Southwark; LT/92/02: Third East Brixton Division.
Conditions of access and use area
Conditions governing access
Available for general access.
Conditions governing reproduction
Copyright to these records rests with the depositor.
Language of material
- English
Script of material
- Latin
Language and script notes
English
Physical characteristics and technical requirements
For further land tax assessments see LT/85, LMA/4263, CTC/525 and ACC/1174.
Finding aids
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Allied materials area
Existence and location of originals
Existence and location of copies
Related units of description
Notes area
Alternative identifier(s)
Access points
Subject access points
Place access points
Name access points
Genre access points
Description control area
Description identifier
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.
Status
Level of detail
Dates of creation revision deletion
Language(s)
- English