Colección GB 0074 LMA/4263 - LAND TAX ASSESSMENT

Área de identidad

Código de referencia

GB 0074 LMA/4263

Título

LAND TAX ASSESSMENT

Fecha(s)

  • 1725-1936 (Creación)

Nivel de descripción

Colección

Volumen y soporte

35.64 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 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

Origen del ingreso o transferencia

Records deposited at the London Metropolitan Archives.

Área de contenido y estructura

Alcance y contenido

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.

Valorización, destrucción y programación

Acumulaciones

Sistema de arreglo

LMA/4263/01/0001-1869: Land Tax Assessments.

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 depositor.

Idioma del material

  • inglés

Escritura del material

  • latín

Notas sobre las lenguas y escrituras

English

Características físicas y requisitos técnicos

For other land tax assessments see LT/85, LT/92, CLC/525 and TC.

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