Collection GB 0074 ACC/1299 - LAND TAX

Zone d'identification

Cote

GB 0074 ACC/1299

Titre

LAND TAX

Date(s)

  • 1733 (Création/Production)

Niveau de description

Collection

Étendue matérielle et support

0.01 linear metres

Zone du contexte

Nom du producteur

Notice biographique

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.

Histoire archivistique

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

Source immédiate d'acquisition ou de transfert

Records deposited in December 1975.

Zone du contenu et de la structure

Portée et contenu

Warrant to levy and collect Land Tax in Islington.

Évaluation, élimination et calendrier de conservation

Accroissements

Mode de classement

One item.

Zone des conditions d'accès et d'utilisation

Conditions d'accès

Available for general access.

Conditions de reproduction

Copyright to these records rests with the City of London.

Langue des documents

  • anglais

Écriture des documents

  • latin

Notes de langue et graphie

English

Caractéristiques matérielle et contraintes techniques

For other records relating to land tax see LT/85, LT/92, CLC/525 and ACC/1174.

Instruments de recherche

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

Zone des sources complémentaires

Existence et lieu de conservation des originaux

Existence et lieu de conservation des copies

Unités de description associées

Descriptions associées

Zone des notes

Identifiant(s) alternatif(s)

Mots-clés

Mots-clés - Sujets

Mots-clés - Lieux

Mots-clés - Noms

Mots-clés - Genre

Zone du contrôle de la description

Identifiant de la description

Identifiant du service d'archives

London Metropolitan Archives

Règles et/ou conventions utilisées

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.

Statut

Niveau de détail

Dates de production, de révision, de suppression

Langue(s)

  • anglais

Écriture(s)

    Sources

    Zone des entrées