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

Área de identidad

Código de referencia

GB 0074 CLC/536

Título

INCOME TAX COMMISSIONERS FOR THE CITY OF LONDON

Fecha(s)

  • 1865-1950 (Creación)

Nivel de descripción

Colección

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 It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax".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 It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax".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

Descripciones relacionadas

Área de notas

Identificador/es alternativo(os)

Puntos de acceso

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

London Metropolitan Archives

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

Escritura(s)

    Fuentes

    Área de Ingreso