INCOME TAX COMMISSIONERS FOR THE CITY OF LONDON
Identity Statement
Reference code(s) | : GB 0074 CLC/536 |
Held at | : London Metropolitan Archives Click here to find out how to view this collection at https://www.cityoflondon.gov.uk/lma › |
Full title | : INCOME TAX COMMISSIONERS FOR THE CITY OF LONDON |
Date(s) | : 1865-1950 |
Level of description | : Collection |
Extent | : 9 production units. |
Name of creator(s) | : Income Tax Commissioners for the City of London |
Context
Administrative/Biographical history:
In 1799 the first general Income Tax Act was passed, as a war tax. It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax". This tax in turn lapsed in 1816, until its re-introduction in 1842. The tax was initially levied at the rate of 2 shillings in the pound on all income in excess of £200 per annum.
Content
Scope and content/abstract:
Records of the Income Tax Commissioners for the City of London comprising minutes, charge duplicates, submission appeals, certificates of repayment and register of charges in partnerships.
Access & Use
Language/scripts of material:
English
System of arrangement:
The records have been sorted into an order which reflects divisions between the different functions and operations of the organisation and its administration.
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.
Finding aids:
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Archival Information
Archival history:
Immediate source of acquisition:
Certain records, from the mid-nineteenth century, of the Commissioners for the City of London were presented to the Manuscripts Section of Guildhall Library in 1964. These records were catalogued by a member of Guildhall Library staff by the Commissioners in 1964.
Allied Materials
Related material:
Records of the Commissioners of Inland Revenue are held by The National Archives.
Publication note:
For background information see B.E.V. Sabine A History of Income Tax (1966).
Description Notes
Archivist's note:
Rules or conventions:
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.
Date(s) of descriptions:
June to August 2010.
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