INCOME TAX COMMISSIONERS FOR THE CITY OF LONDON

Identity Statement

Reference code(s)	: GB 0074 CLC/536
Held at	: London Metropolitan Archives   Click here to find out how to view this collection at https://www.cityoflondon.gov.uk/lma ›
Full title	: INCOME TAX COMMISSIONERS FOR THE CITY OF LONDON
Date(s)	: 1865-1950
Level of description	: Collection
Extent	: 9 production units.
Name of creator(s)	: Income Tax Commissioners for the City of London

Context

Administrative/Biographical history:

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 It was repealed after the Peace Of Amiens in 1802, although it was rapidly re-instated in 1803/4 as a "Property Tax".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.

Content

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 & 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.

Finding aids:

Please see online catalogues at: http://search.lma.gov.uk/opac_lma/index.htm

Archival Information

Archival history:

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.

Allied Materials

Related material:

Records of the Commissioners of Inland Revenue are held by The National Archives.

Publication note:

For background information see B.E.V. Sabine A History of Income Tax (1966).

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.