Collection GB 0074 CLC/536 - INCOME TAX COMMISSIONERS FOR THE CITY OF LONDON

Identity area

Reference code

GB 0074 CLC/536

Title

INCOME TAX COMMISSIONERS FOR THE CITY OF LONDON

Date(s)

  • 1865-1950 (Creation)

Level of description

Collection

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 It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax".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.

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 It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax".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

Related descriptions

Notes area

Alternative identifier(s)

Access points

Place access points

Name access points

Genre access points

Description control area

Description identifier

Institution identifier

London Metropolitan Archives

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

Script(s)

    Sources

    Accession area