Identity area
Reference code
Title
Date(s)
- 1725-1936 (Creation)
Level of description
Extent and medium
35.64 linear metres
Context area
Name of creator
Biographical history
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.
Repository
Archival history
GB 0074 LMA/4263 1725-1936 Collection 35.64 linear metres Land Tax Commissioners
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 at the London Metropolitan Archives.
Records of the Land Tax Commissioners, comprising land tax assessments and redemptions for properties in the London Boroughs of Lambeth, Greenwich, Wandsworth, Westminster, Bexley, Barnet, Islington, Haringey, City of London, and Southwark.
LMA/4263/01/0001-1869: Land Tax Assessments.
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 depositor.
English
Fit
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
For other land tax assessments see LT/85, LT/92, CLC/525 and TC.
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. Islington City of Westminster Wandsworth Europe Western Europe UK England London Bexley Land Tax Commissioners Tax assessment Land tax assessments Finance Fiscal policy Taxation Land tax Haringey Barnet Hertfordshire Lambeth City of London Southwark Greenwich
Immediate source of acquisition or transfer
Records deposited at the London Metropolitan Archives.
Content and structure area
Scope and content
Records of the Land Tax Commissioners, comprising land tax assessments and redemptions for properties in the London Boroughs of Lambeth, Greenwich, Wandsworth, Westminster, Bexley, Barnet, Islington, Haringey, City of London, and Southwark.
Appraisal, destruction and scheduling
Accruals
System of arrangement
LMA/4263/01/0001-1869: Land Tax Assessments.
Conditions of access and use area
Conditions governing access
These records are available for public inspection, although records containing personal information may be subject to access restrictions.
Conditions governing reproduction
Copyright to these records rests with the depositor.
Language of material
- English
Script of material
- Latin
Language and script notes
English
Physical characteristics and technical requirements
For other land tax assessments see LT/85, LT/92, CLC/525 and TC.
Finding aids
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Allied materials area
Existence and location of originals
Existence and location of copies
Related units of description
Notes area
Alternative identifier(s)
Access points
Subject access points
Place access points
Name access points
Genre access points
Description control area
Description identifier
Institution identifier
Rules and/or conventions used
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.
Status
Level of detail
Dates of creation revision deletion
Language(s)
- English