Reference
QDL
Title
Land Tax Returns
Admin/biog history
Land Tax was levied annually by Parliament in pursuance of an Act of 38 Geo III c.5, 1797. It was a tax on the yearly value of land payable by the occupiers. The tax was paid into the exchequer, but duplicates of the returns made were deposited with the Clerk of the Peace (by Acts of 1745 and 1780) and used as evidence of qualification of the right to vote, i.e. of possession of a freehold to the value of 40s.per annum.
The Reform Act of of 1832 led to the creation of registers of electors, so land tax returns were no longer needed for this purpose, and therefore ceased to be deposited with the Clerk.
Note: A few land tax assessments relating to 'St .Thomas's Chapel, Meppershall ' (i.e . the detached portion of Herts) are preserved among the Herts Land Tax assessments from at least 1780 (ex. into F. G. Emission, 6 Feb 1934)
Scope and Content
The land tax returns give the following particulars - names of proprietor and occupier, the amount of the assesment (based on 1692 land values) , and names of those who have redeemed their land tax (possible from 1798).
System of arrangement
Each assesment is arranged in alphabetical order of proprietor.
Reference
Level of description
series
- Local Taxation - National Legislation and the Problems of Enforcement
Notes :