Identity area
Reference code
Title
Date(s)
- 1911-1945 (Creation)
Level of description
Extent and medium
30.88 linear metres
Context area
Name of creator
Biographical history
The London County Council's housing work was administered by the Housing and Public Health Committee. The Valuer, with the Valuation Department, was responsible for the acquisition of property and maintenance and management of the Council's dwellings.
The principles underlying the rating and valuation system of London were the same as those for the rest of England and Wales, but minor differences did exist. A notable feature of rating and valuation leglislation had been the attempt to secure greater uniformity between the capital and the rest of the country. Thus the system of quinquennial valuation lists, which operated in London under the Valuation (Metropolis) Act 1869, was applied to the rest of England and Wales by the Rating and Valuation Act of 1925.
Since 1870 valuation lists were compiled every five years. The first step in their formation was for the rating authority - after 1899 the rating authorities within the London County Council area comprised the 28 metropolitan boroughs, the City of London and the Inner and Middle Temples, 31 in all - to obtain a return from occupiers of the particulars of hereditaments they occupied. The gross and rateable values of these properties were then forwarded to the local assessment committees who heard objections to the valuations and revised the lists as they saw fit. Appeals against the findings of the committees were heard at quarter sessions and special assessment sessions. A strict procedural timetable was laid down by the Valuation (Metropolis) Act, 1869, as the valuation list came into force on the 6 April of the following year.
Alterations in the value of hereditaments during the quinquennial period were entered into one of two other lists:-
(1) A supplemental list compiled annually by each rating authority, containing all changes during the preceeding twelve months.
(2) A provisional list made at any time the value of hereditaments increased or decreased.
The Local Government Act, 1948, transferred the task of preparing the valuation lists to the Commissioners of Inland Revenue.
Repository
Archival history
LCC/VA/V/L 1911-1945 Collection 30.88 linear metres LCC , London County Council x London County Council
The London County Council's housing work was administered by the Housing and Public Health Committee. The Valuer, with the Valuation Department, was responsible for the acquisition of property and maintenance and management of the Council's dwellings.
The principles underlying the rating and valuation system of London were the same as those for the rest of England and Wales, but minor differences did exist. A notable feature of rating and valuation leglislation had been the attempt to secure greater uniformity between the capital and the rest of the country. Thus the system of quinquennial valuation lists, which operated in London under the Valuation (Metropolis) Act 1869, was applied to the rest of England and Wales by the Rating and Valuation Act of 1925.
Since 1870 valuation lists were compiled every five years. The first step in their formation was for the rating authority - after 1899 the rating authorities within the London County Council area comprised the 28 metropolitan boroughs, the City of London and the Inner and Middle Temples, 31 in all - to obtain a return from occupiers of the particulars of hereditaments they occupied. The gross and rateable values of these properties were then forwarded to the local assessment committees who heard objections to the valuations and revised the lists as they saw fit. Appeals against the findings of the committees were heard at quarter sessions and special assessment sessions. A strict procedural timetable was laid down by the Valuation (Metropolis) Act, 1869, as the valuation list came into force on the 6 April of the following year.
Alterations in the value of hereditaments during the quinquennial period were entered into one of two other lists:-
(1) A supplemental list compiled annually by each rating authority, containing all changes during the preceeding twelve months.
(2) A provisional list made at any time the value of hereditaments increased or decreased.
The Local Government Act, 1948, transferred the task of preparing the valuation lists to the Commissioners of Inland Revenue.
Acquired with the records of its parent body, the London County Council.
Valuation lists of the London County Council Valuation Department, 1911-1945. Information contained in these valuation lists includes: street name, number of property in street, very brief description of property i.e. 'house', 'flat', 'public house' rateable value, and so on. No names of owners/occupiers are given.
LCC/VA/V/L/10 is the reference number given to the 1910 list, and the supplemental lists, 1911-1914. The 1915 valuation and that of 1920 were included in the same series of volumes, and have been given the reference number LCC/VA/V/L/15. The 1925 and 1930 lists have the reference LCC/VA/V/L/25 and those for 1935 with variations to 1944/5 the reference LCC/VA/V/L/35. Supplemental lists are included with the valuation lists from 1915.
Available for general access.
Copyright: City of London.
English
Fit
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
For further information on the history of the LCC please see Achievement: A Short History of the London County Council by W Eric Jackson (1965), LMA Library reference 18.0 1965, The London County Council 1938, LMA Library reference 18.7 SER 4, and The Youngest County: A description of London as a county and its public services, 1951, LMA Library reference 18.0 1951.
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. April to June 2009 LCC , London County Council x London County Council Property Financial administration Accounting Valuation Community charge Finance Fiscal policy Taxation Local taxation Valuation Department , London County Council London England UK Western Europe Europe
Immediate source of acquisition or transfer
Acquired with the records of its parent body, the London County Council.
Content and structure area
Scope and content
Valuation lists of the London County Council Valuation Department, 1911-1945. Information contained in these valuation lists includes: street name, number of property in street, very brief description of property i.e. 'house', 'flat', 'public house' rateable value, and so on. No names of owners/occupiers are given.
Appraisal, destruction and scheduling
Accruals
System of arrangement
LCC/VA/V/L/10 is the reference number given to the 1910 list, and the supplemental lists, 1911-1914. The 1915 valuation and that of 1920 were included in the same series of volumes, and have been given the reference number LCC/VA/V/L/15. The 1925 and 1930 lists have the reference LCC/VA/V/L/25 and those for 1935 with variations to 1944/5 the reference LCC/VA/V/L/35. Supplemental lists are included with the valuation lists from 1915.
Conditions of access and use area
Conditions governing access
Available for general access.
Conditions governing reproduction
Copyright: City of London.
Language of material
- English
Script of material
- Latin
Language and script notes
English
Physical characteristics and technical requirements
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
Publication note
Notes area
Note
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