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

9 production units.

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 It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax".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

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.

• anglais

• latin

English

Records of the Commissioners of Inland Revenue are held by The National Archives.

Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm

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.

• anglais