Reference code(s): GB 0074 LMA/4263
Held at: London Metropolitan Archives
Title: LAND TAX ASSESSMENT
Level of description: Collection
Extent: 35.64 linear metres
Name of creator(s): 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.
Scope and content/abstract:
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.
ACCESS AND USE
Language/scripts of material: English
System of arrangement:
LMA/4263/01/0001-1869: Land Tax Assessments.
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 depositor.
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
Immediate source of acquisition:
Records deposited at the London Metropolitan Archives.
For other land tax assessments see LT/85, LT/92, CLC/525 and TC.
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.