IDENTITY STATEMENT
Reference code(s): GB 0074 TC
Held at: London Metropolitan Archives
Title: COMMISSIONERS FOR LAND AND ASSESSED TAXES
Date(s): 1745-1955
Level of description: Collection
Extent: 10.95 linear metres
Name of creator(s): Land Tax Commissioners
CONTEXT
Administrative/Biographical history:
The first assessments of 1692-1693 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.
The hundred of Gore comprised the parishes of Edgware, Hendon, Kingsbury, Little Stanmore, Great Stanmore, Harrow and Pinner. The hundred of Spelthorne included Ashford, East Bedfont, Feltham, Hampton, Shepperton, Staines, Stanwell, and Teddington.
CONTENT
Scope and content/abstract:
Papers of the Land Tax Commissioners including minutes, assessments, registers of assessments, redemption certificates, reports on cases determined by judges, and Ordnance Survey plans showing land tax areas.
ACCESS AND USE
Language/scripts of material: English
System of arrangement:
TC/B: Brentford Division;
TC/E: Edmonton Division;
TC/FC: Finsbury Division;
TC/G: Gore Division;
TC/GEN: General;
TC/S: Spelthorne Division;
TC/STG: St George, Hanover Square Division;
TC/U: Uxbridge Division;
TC/WR: Westminster Division.
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 City of London.
Physical characteristics:
Fit
Finding aids:
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
ARCHIVAL INFORMATION
Archival history:
Immediate source of acquisition:
Deposited in 2004.
ALLIED MATERIALS
DESCRIPTION NOTES
Date(s) of descriptions: June to August 2010.