Zone d'identification
Cote
Titre
Date(s)
- 1798-1910 (Création/Production)
Niveau de description
Étendue matérielle et support
8.36 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.
Dépôt
Histoire archivistique
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)
Source immédiate d'acquisition ou de transfert
Records deposited in November 1952.
Zone du contenu et de la structure
Portée et contenu
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.
Évaluation, élimination et calendrier de conservation
Accroissements
Mode de classement
LT/92/01: Southwark; LT/92/02: Third East Brixton Division.
Zone des conditions d'accès et d'utilisation
Conditions d'accès
Available for general access.
Conditions de reproduction
Copyright to these records rests with the depositor.
Langue des documents
- anglais
Écriture des documents
- latin
Notes de langue et graphie
English
Caractéristiques matérielle et contraintes techniques
For further land tax assessments see LT/85, LMA/4263, CTC/525 and ACC/1174.
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
Zone des notes
Identifiant(s) alternatif(s)
Mots-clés
Mots-clés - Sujets
Mots-clés - Lieux
Mots-clés - Noms
Mots-clés - Genre
Zone du contrôle de la description
Identifiant de la description
Identifiant du service d'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