Reference code(s): MCC/CL/VA
Held at: London Metropolitan Archives
Title: CLERK'S DEPARTMENT: VALUATION
Level of description: Collection
Extent: 2.66 linear metres
Name of creator(s): MCC | Middlesex County Council x Middlesex County Council
Rates are local taxes levied upon the occupiers of property to defray the expenses incurred by county councils and other local authorities in providing services. Up to 1925 there were two classes of rate: the general rate levied by the local council and the poor rate, levied by the Poor Law Guardians. Each rate was levied on the occupiers of all property in the area according to the annual value of the property. This annual value was determined by a committee of the Guardians called the 'assessment committee'. This system meant that the standard of valuation was not uniform throughout the county and that ratepayers might not be contributing equitably towards the cost of services.
The Rating and Valuation Act of 1925 entirely reformed the procedure. The County Council was required to establish a County Valuation Committee for the purpose of securing that as far as possible the standard of assessment throughout the County should be uniform. The local council was made the rating authority for its area. The Act also provided that there should be a general rate levied by each rating authority for the purpose of defraying the whole of the general expenditure within the particular area, so that the poor rate was no longer separately levied. Provision was made for an additional rate, called a 'special rate' to be levied on parts of an area where services were established that were not available elsewhere.
The valuation of property for rating purposes was transferred from local authorities to the Inland Revenue Department by the Local Government Act of 1948.
Scope and content/abstract:
Records of the Middlesex County Council Clerk's Department relating to valuation, 1923-1948, including papers relating to the Rating and Valuation Act 1925; correspondence of the County Valuation Committee; general papers and correspondence of Assessment Committees; papers regarding assessment areas; papers regarding panels of valuers; papers relating to the rating and assessment of particular types of property including railways, public utilities, hospitals, charities, sports grounds, sewers, shops, canals, residential property, garages and sheds, factories, workshops, airports and Crown property.
ACCESS AND USE
Language/scripts of material: English
System of arrangement:
Conditions governing access:
Available for general access.
Conditions governing reproduction:
Copyright to these records rests with the Corporation of London.
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Appraisal, destruction and scheduling information:
Immediate source of acquisition:
Acquired with the records of its parent authority, the Middlesex County Council, and with successor authorities.
Existence and location of originals:
Existence and location of copies:
For more records relating to valuation and local taxation see MCC/CL/L/VA and MCC/CL/LT.
For further information on the history of the Middlesex County Council please see Middlesex by Sir Clifford Radcliffe (2 editions, 1939 and 1953), LMA Library reference 97.09 MID; and The County Council of the Administrative County of Middlesex: 76 years of local government, 1 April 1889 to 31 March 1965, by Middlesex County Council (1965), LMA library reference S97.09 MID.
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: April to June 2009