Área de identidad
Código de referencia
Título
Fecha(s)
- 1733 (Creación)
Nivel de descripción
Volumen y soporte
0.01 linear metres
Área de contexto
Nombre del productor
Historia biográfica
The first assessments of 1692-3 were made under the terms of an "Act for granting to their Majesties an aid of four shillings in the pound for one year for carrying on a vigorous war against France" [4W and M c.1, 1692/3]. The Act specfied that real estate and personal property, that is buildings and moveable property as well as land, were to be taxed. It nominated, for each borough and county in England and Wales, the local commissioners who were to supervise the assessments and local collection.
The tax was voted annually, usually in the spring, until 1798 when it was transformed into a permanent tax, but was redeemable on a payment of a lump sum. It was levied on a number of different bases: as a pound rate between 1693 and 1696, as a four shillings assessment supplemented by a poll tax in 1697 and, from 1698-1798, on the system whereby each county or borough was given a fixed sum to collect. In 1949 redemption became compulsory on property changing hands and in 1963 all unredeemed land tax was abolished.
The assessors for each county are listed in the annual Acts of Parliament, until 1798. The sums collected for the counties of London, and Middlesex (and the City of Westminster) appear, until at least 1760, to have been passed to the Chamber of London and subsequently to the Exchequer.
Institución archivística
Historia archivística
GB 0074 ACC/1299 1733 Collection 0.01 linear metres Land Tax Commissioners for Middlesex
The first assessments of 1692-3 were made under the terms of an "Act for granting to their Majesties an aid of four shillings in the pound for one year for carrying on a vigorous war against France" [4W and M c.1, 1692/3]. The Act specfied that real estate and personal property, that is buildings and moveable property as well as land, were to be taxed. It nominated, for each borough and county in England and Wales, the local commissioners who were to supervise the assessments and local collection.
The tax was voted annually, usually in the spring, until 1798 when it was transformed into a permanent tax, but was redeemable on a payment of a lump sum. It was levied on a number of different bases: as a pound rate between 1693 and 1696, as a four shillings assessment supplemented by a poll tax in 1697 and, from 1698-1798, on the system whereby each county or borough was given a fixed sum to collect. In 1949 redemption became compulsory on property changing hands and in 1963 all unredeemed land tax was abolished.
The assessors for each county are listed in the annual Acts of Parliament, until 1798. The sums collected for the counties of London, and Middlesex (and the City of Westminster) appear, until at least 1760, to have been passed to the Chamber of London and subsequently to the Exchequer.
Records deposited in December 1975.
Warrant to levy and collect Land Tax in Islington.
One item.
Available for general access.
Copyright to these records rests with the City of London.
English
Fit
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
For other records relating to land tax see LT/85, LT/92, CLC/525 and ACC/1174.
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. Land Tax Commissioners Tax assessment Land tax assessments Finance Fiscal policy Taxation Land tax Islington London England UK Western Europe Europe
Origen del ingreso o transferencia
Records deposited in December 1975.
Área de contenido y estructura
Alcance y contenido
Warrant to levy and collect Land Tax in Islington.
Valorización, destrucción y programación
Acumulaciones
Sistema de arreglo
One item.
Área de condiciones de acceso y uso
Condiciones de acceso
Available for general access.
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
For other records relating to land tax see LT/85, LT/92, CLC/525 and ACC/1174.
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