The Land Tax was a tax dependent upon the area and value of land. Assessments list the names of the owner and occupier of the land, the location of the tenement, the area of land, and the rate due. The assessment and collection of the tax was the responsibility of the Board of Inland Revenue, organised on a county-by-county basis. Each county was made up of a series of divisions: Denbighshire was divided into Bromfield, Cynlleth, Isaled, Nanthewdwy, Ruthin, Uwchdulas, and Uwchmynydd; part lay in the Oswestry division of Shropshire. Land Tax was abolished in 1963.
Scope and content: Land tax assessments from Denbighshire, divisions of Bromfield, 1915-1948; Cynlleth, 1936-1949; Isaled; 1933-1952; Nanthewdwy, 1936-1949; Ruthin, 1933-1952; Uwchdulas, 1934-1956; and Uwchmynydd, 1936-1949; and from the Oswestry division of Shropshire, 1941-1942.
Name of creator(s): H.M. Inspector of Taxes, Wrexham