CL82

Collection

Created by Herefordshire and Worcestershire Council These documents relate to those in E13, but having been separated from them at an unknown date, have been accessioned separately. The old Council number for each parish is in square brackets in each listing. Land Tax was a national tax levied on landowners. Local tax commissioners carried out these surveys and sent the taxes collected to the Tax Office in London. The system was introduced in 1692 and was abolished in 1963. They annually list property owners and their tenants. The assessments were based on a tax quote for each parish which did not vary. This series however spans the years 1882 to 1949 although there are many gaps within that span and some divisions have a far greater number of years than others covered. The volumes or bundles contain certificates that the evaluation had been completed for each parish in a given year and then a printed form on which the name of the owners, the name of the occupiers, a description of the property, the situation of the property; usually the street name and house number, the assessed rent for the property, the assessed tax rate and the assessed income tax, the amount of land tax remitted and the total sum to be collected is given. There is also a notes column. The details of these were hand written on to the form. If the parish or year you are interested in is not in this catalogue, please check the E13 catalogue, which is a far more complete series. The Land Tax Assessments are grouped by administrative divisions, and these administrative divisions are split into parishes or wards if in a town. Each year, an assessment was carried out for each parish. In some divisions, one form was used for several years and in some a separate form was used for each year. For each division, all the forms have been bundled or bound together in alphabetical order of parish. Depending on which type of form was used, the bundle or volume is either for a span of several years or for just one year. The arrangement for each division is explained under the heading for each division. Where there were a lot of parishes, there are sometimes two bundles or volumes for a particular year, with parishes in the first half of the alphabet in the first bundle or volume and those in the second half of the alphabet in the second bundle or volume.