LAND TAX

Identity Statement

Reference code(s)	: GB 0074 ACC/1174
Held at	: London Metropolitan Archives   Click here to find out how to view this collection at https://www.cityoflondon.gov.uk/lma ›
Full title	: LAND TAX
Date(s)	: 1860-1861
Level of description	: Collection
Extent	: 0.01 linear metres
Name of creator(s)	: Land Tax Assessors

Context

Administrative/Biographical history:

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.

Content

Scope and content/abstract:

Land tax assessment for Hampton.

Access & Use

Language/scripts of material:
English

System of arrangement:

One item.

Conditions governing access:

Available for general access.

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:

Record deposited in May 1971.

Allied Materials

Related material:

For other land tax assessment records see LT/85, LT/92 and CLC/525.

Publication note:

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.