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IR 23 Land Tax Quotas and Assessments Mark Pearsall 25 November 2011.

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2 IR 23 Land Tax Quotas and Assessments Mark Pearsall 25 November 2011

3 Origins of the land tax 1692 an Act for taxing personal estate, public offices and land (4 William & Mary c.1) 1698 county quotas fixed for each county and the amounts apportioned between hundreds and divisions. Parishes and townships were allocated their own fixed quotas. These might be modified or varied only by agreement between parishes the annual legislation became known as the land tax, although some individuals were assessed on their shops, stock or employment.

4 Operation of the land tax 1745 an Act specified that freeholders should be entitled to vote only if assessed for the land tax 1780 a further Act reinforced this requirement and Clerks of the Peace in each county were required to keep copies to make up the poll books at parliamentary elections the tax was made a perpetual charge, subject to redemption or purchase. Owners of properties valued at under 20s ceased to be chargeable. A Land Tax Redemption Office was set up under a registrar of land tax the Finance Act introduced compulsory redemption, such as when property changed hands from 1 April the Finance Act abolished all unredeemed land tax from 25 March.

5 Land Tax Redemption Office record series IR 8 Registers of parish LT liability 1863 to 1914, but with gaps between , and IR 20 Enrolment Books of Deeds and Assignments 1799 to Where ecclesiastical bodies and trusts sold property to redeem or exonerate all their LT liabilities. Full deeds sometimes plans. IR 21 Exonerations 1799 to Extracts from the proceedings of LT Commissioners with brief details of sales and conveyances. Also certificates of exoneration under the Finance Acts from IR 22 Parish Books of Redemptions from 1799 to Showing (1) the name of the redemptioner, (2) the name of the occupier, (3) the amount of tax redeemed, and (4) the no. of the redemption contract. Indexes in IR 22/206 and 207.

6 Land Tax Redemption Office record series IR 23 Quotas and Assessments Details are the same as the parish books. There are some assessments for 1799 and even IR 24 Registers of Redemption Certificates 1799 to These include the contract up to IR 25 Miscellanea 1798 to Includes four volumes of the Redemption Office's minutes, legal opinions etc. from 1798 until the discontinuance of the series in 1856, and various precedent books and other working aids used by officials in the Office during the 19th and 20th centuries.

7 Catalogue: showing new items and original county description 7

8 Catalogue search by parish: Raithby cum Maltby, Lincs. 8

9 Parish Quota and Assessment for Raithby cum Maltby, Lincs. IR 23/47 f.165 9

10 Raithby cum Maltby showing Charles Chaplin, Esq proprietor and his contract for redemption of 18 July 1799 (IR 23/47) 10

11 Quota and Assessment for Shrewsbury, 1798 (IR 23/72 f.445). Large towns, boroughs and cities are usually broken down by parish, ward and street. 11

12 Project benefits: Parishes and townships recorded in IR 23 will be searchable on the catalogue for the first time Additional or supplementary assessments have been identified and assessments for 1799, 1800 and even Folios are identifiable on the catalogue and copies can be ordered from Document copying.


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