Reference code(s): GB 0074 CLC/536
Held at: London Metropolitan Archives
Title: INCOME TAX COMMISSIONERS FOR THE CITY OF LONDON
Level of description: Collection
Extent: 9 production units.
Name of creator(s): Income Tax Commissioners for the City of London
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 It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax".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.
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 AND 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.
Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm
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.
Records of the Commissioners of Inland Revenue are held by The National Archives.
For background information see B.E.V. Sabine A History of Income Tax (1966).
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.