Identity area
Reference code
Title
Date(s)
- 1865-1950 (Creation)
Level of description
Extent and medium
9 production units.
Context area
Name of creator
Biographical history
In 1799 the first general Income Tax Act was passed, as a war tax. It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax". This tax in turn lapsed in 1816, until its re-introduction in 1842. The tax was initially levied at the rate of 2 shillings in the pound on all income in excess of £200 per annum.
Repository
Archival history
GB 0074 CLC/536 1865-1950 Collection 9 production units. Income Tax Commissioners for the City of London
In 1799 the first general Income Tax Act was passed, as a war tax. It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax". This tax in turn lapsed in 1816, until its re-introduction in 1842. The tax was initially levied at the rate of 2 shillings in the pound on all income in excess of £200 per annum.
Certain records, from the mid-nineteenth century, of the Commissioners for the City of London were presented to the Manuscripts Section of Guildhall Library in 1964. These records were catalogued by a member of Guildhall Library staff by the Commissioners in 1964.
Records of the Income Tax Commissioners for the City of London comprising minutes, charge duplicates, submission appeals, certificates of repayment and register of charges in partnerships.
The records have been sorted into an order which reflects divisions between the different functions and operations of the organisation and its administration.
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
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Records of the Commissioners of Inland Revenue are held by The National Archives.
For background information see B.E.V. Sabine A History of Income Tax (1966).
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. Income Tax Commissioners for the City of London Finance Fiscal policy Taxation Income tax City of London London England UK Western Europe Europe
Immediate source of acquisition or transfer
Certain records, from the mid-nineteenth century, of the Commissioners for the City of London were presented to the Manuscripts Section of Guildhall Library in 1964. These records were catalogued by a member of Guildhall Library staff by the Commissioners in 1964.
Content and structure area
Scope and content
Records of the Income Tax Commissioners for the City of London comprising minutes, charge duplicates, submission appeals, certificates of repayment and register of charges in partnerships.
Appraisal, destruction and scheduling
Accruals
System of arrangement
The records have been sorted into an order which reflects divisions between the different functions and operations of the organisation and its administration.
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
Physical characteristics and technical requirements
Records of the Commissioners of Inland Revenue are held by The National Archives.
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