VALUATION DEPARTMENT: VALUATION LISTS

Identity Statement

Reference code(s)	: LCC/VA/V/L
Held at	: London Metropolitan Archives   Click here to find out how to view this collection at https://www.cityoflondon.gov.uk/lma ›
Full title	: VALUATION DEPARTMENT: VALUATION LISTS
Date(s)	: 1911-1945
Level of description	: Collection View parent record
Extent	: 30.88 linear metres
Name of creator(s)	: LCC | London County Council x London County Council

Context

Administrative/Biographical history:

The London County Council's housing work was administered by the Housing and Public Health Committee. The Valuer, with the Valuation Department, was responsible for the acquisition of property and maintenance and management of the Council's dwellings.

The principles underlying the rating and valuation system of London were the same as those for the rest of England and Wales, but minor differences did exist. A notable feature of rating and valuation leglislation had been the attempt to secure greater uniformity between the capital and the rest of the country. Thus the system of quinquennial valuation lists, which operated in London under the Valuation (Metropolis) Act 1869, was applied to the rest of England and Wales by the Rating and Valuation Act of 1925.

Since 1870 valuation lists were compiled every five years. The first step in their formation was for the rating authority - after 1899 the rating authorities within the London County Council area comprised the 28 metropolitan boroughs, the City of London and the Inner and Middle Temples, 31 in all - to obtain a return from occupiers of the particulars of hereditaments they occupied. The gross and rateable values of these properties were then forwarded to the local assessment committees who heard objections to the valuations and revised the lists as they saw fit. Appeals against the findings of the committees were heard at quarter sessions and special assessment sessions. A strict procedural timetable was laid down by the Valuation (Metropolis) Act, 1869, as the valuation list came into force on the 6 April of the following year.

Alterations in the value of hereditaments during the quinquennial period were entered into one of two other lists:-
(1) A supplemental list compiled annually by each rating authority, containing all changes during the preceeding twelve months.
(2) A provisional list made at any time the value of hereditaments increased or decreased.

The Local Government Act, 1948, transferred the task of preparing the valuation lists to the Commissioners of Inland Revenue.

Content

Scope and content/abstract:

Valuation lists of the London County Council Valuation Department, 1911-1945. Information contained in these valuation lists includes: street name, number of property in street, very brief description of property i.e. 'house', 'flat', 'public house' rateable value, and so on. No names of owners/occupiers are given.

Access & Use

Language/scripts of material:
English

System of arrangement:

LCC/VA/V/L/10 is the reference number given to the 1910 list, and the supplemental lists, 1911-1914. The 1915 valuation and that of 1920 were included in the same series of volumes, and have been given the reference number LCC/VA/V/L/15. The 1925 and 1930 lists have the reference LCC/VA/V/L/25 and those for 1935 with variations to 1944/5 the reference LCC/VA/V/L/35. Supplemental lists are included with the valuation lists from 1915.

Conditions governing access:

Available for general access.

Conditions governing reproduction:

Copyright: 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:

Acquired with the records of its parent body, the London County Council.

Allied Materials

Related material:

Publication note:

For further information on the history of the LCC please see Achievement: A Short History of the London County Council by W Eric Jackson (1965), LMA Library reference 18.0 1965, The London County Council 1938, LMA Library reference 18.7 SER 4, and The Youngest County: A description of London as a county and its public services, 1951, LMA Library reference 18.0 1951.

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:
April to June 2009