Land Tax Records (4)

Scope and Content

Land tax records for Monmouthshire, 1867-1940, comprising assessments for the parishes of Goytre, Llanellen, Llanhilleth, Llanover Lower, Llanover Upper and Llanvair Kilgeddin, 1867-1914, Llanvihangel Pontymoile, 1870-1914, Mamhilad, Panteg Hamlet and Panteg, 1867-1914, Trevethin, 1867-1912, Caerleon, Llandegveth, Llangattock, Llangibby, Llanhennock, Llantarnam, Llanthewy Vach, Llanvrechva Lower, Llanvrechva Upper, Malpas and Tredunnock, 1868-1880; particulars of land tax exonerated and redeemed (1799-1940) in various Monmouthshire parishes, 1938-1940; collectors' duplicates for parishes in the divisions of Spelthorne, Middlesex, 1940-1943, Kingston & Elmbridge, Surrey, 1940-1943, Arundel, Sussex, 1941-1942, and Bramber Lower, Sussex, 1941-1942.

Administrative / Biographical History

The Land Tax was a national tax levied on landowners from the 1690s. During the 18th century, it evolved into a tax assessed on land, buildings, and various forms of rent. Land Tax was abolished in 1963. Land Tax assessments record the owner and occupier of the land, location of the tenement, area of land, and rent due. The Finance Act 1910 included provisions for taxing any increase in the value of land, by undertaking a baseline valuation of all land owned in England and Wales in 1909 against which subsequent sale prices could be compared. The valuation was undertaken by District Valuation Offices of the Commissioners of Inland Revenue, and involved the compilation of Field Books and maps listed all property; a 'Domesday' book summarising this information, and various Forms.

Arrangement

Arranged into the following: Pontypool division; Caerleon division; Middlesex; Surrey; Sussex.

Access Information

No restrictions

Acquisition Information

No information found

Note

Compiled by Rhys Jones for the ANW project. The following sources were used in the compilation of this description: Gwent Record Office, Land Tax Records (D 469), catalogue; The National Archives research guides (www.catalogue.nationalarchives.gov.uk), viewed 24 August 2004; Hey, David, Oxford Dictionary of Local and Family History (Oxford University Press, Oxford, 1997).

Other Finding Aids

Hard copies of the catalogue are available at Gwent Record Office.

Conditions Governing Use

Usual copyright regulations apply

Appraisal Information

All records have been retained

Accruals

Accruals are not expected