Área de identidad
Código de referencia
Título
Fecha(s)
- 1865-1950 (Creación)
Nivel de descripción
Volumen y soporte
9 production units.
Área de contexto
Nombre del productor
Historia biográfica
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 It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax".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.
Institución archivística
Historia archivística
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 It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax".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
Origen del ingreso o transferencia
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.
Área de contenido y estructura
Alcance y contenido
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.
Valorización, destrucción y programación
Acumulaciones
Sistema de arreglo
The records have been sorted into an order which reflects divisions between the different functions and operations of the organisation and its administration.
Área de condiciones de acceso y uso
Condiciones de acceso
These records are available for public inspection, although records containing personal information may be subject to access restrictions.
Condiciones
Copyright to these records rests with the City of London.
Idioma del material
- inglés
Escritura del material
- latín
Notas sobre las lenguas y escrituras
English
Características físicas y requisitos técnicos
Records of the Commissioners of Inland Revenue are held by The National Archives.
Instrumentos de descripción
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Área de materiales relacionados
Existencia y localización de originales
Existencia y localización de copias
Unidades de descripción relacionadas
Área de notas
Identificador/es alternativo(os)
Puntos de acceso
Puntos de acceso por materia
Puntos de acceso por lugar
Puntos de acceso por autoridad
Tipo de puntos de acceso
Área de control de la descripción
Identificador de la descripción
Identificador de la institución
Reglas y/o convenciones usadas
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.
Estado de elaboración
Nivel de detalle
Fechas de creación revisión eliminación
Idioma(s)
- inglés