Rack Rent Ledgers

  • This material is held at
  • Reference
      GB 133 EGR14/29
  • Dates of Creation
      1853-1940
  • Physical Description
      175 vols,  paginated; EGR14/29/1-55: 37-40 x 24-25 cm, marbled card covers, quarter- or half-bound in leather;  EGR14/29/56-63: 37-40 x 24-25 cm, marbled board covers, quarter- or half-bound in leather;  EGR14/29/64: 37 x 24.5 cm, board covers, buckram-bound;  EGR14/29/65-74: 39-39.5 x 27-27.5 cm, board covers, buckram-bound;  EGR14/29/75-87 & /89-175: 41-45 x 27.5-31 cm, board covers, buckram-bound;  EGR14/29/88: 42 x 28.5 cm, board covers, full-bound in leather. Condition: leather on some vols affected by red-rot and embrittlement.

Scope and Content

The ledgers record payments of rack rents by tenants in Bowdon Parish and (until 1855) Wilmslow Parish. Rents were due at two terms, Lady Day (25 March) and Michaelmas (29 September). From 1883 to Michaelmas 1904 the rents were payable to the Trustees of the late 7th Earl of Stamford.

From Michaelmas 1853 to Michaelmas 1894 the volumes are arranged in the following sections: Altrincham, Bowdon, Bowdon Glebe (from Michaelmas 1857), Bollington, Carrington, Dunham Massey, Hale, Millington (to Michaelmas 1875), Oldfield (to Michaelmas 1894), Timperley (to Michaelmas 1857, recommencing Lady Day 1891), Wilmslow (to Michaelmas 1855), game rents (occasionally), and brick and quarry rents (Michaelmas vols only, later termed "brick clay rents"). From Michaelmas 1854 to Lady Day 1856 there is a separate category for Altrincham cottage rents. Garden rents late Worthington's are included from Michaelmas 1872 to Michaelmas 1879. Shooting rents are recorded from Lady Day 1881, and wayleaves from Michaelmas 1887.

Early volumes appear to have been compiled on or soon after the rent days: most entries in a volume are written in the same hand, but rents received after the rent day were recorded in later entries, with the date of receipt. From the mid 1880s onwards the format of entries becomes neater and more uniform: volumes were not drawn up until the main rent-collecting process had been completed and the majority of rents had been received.

From Lady Day 1895 to Lady Day 1905 rents are listed under the following headings: Altrincham farms and lands, Altrincham cottages etc., Bowdon farms and lands, Bowdon cottages etc., Bowdon Glebe (Lady Day 1895 only), Bollington farms and lands, Bollington cottages etc., Carrington farms and lands, Carrington cottages etc., Dunham Massey farms and lands, Dunham Massey cottages etc., Hale farms and lands, Hale cottages etc., Timperley lands (to Lady Day 1900), brick clay rents, and shooting rents. Around 1897 the descriptions of property become more detailed and precise: farms are named, and the locations of lands and cottages are described. Remarks also become more frequent.

From Michaelmas 1905 rents are listed under the following headings: Altrincham, Bowdon, Bollington, Carrington, Dunham Massey, Hale, brick clay rents (to Michaelmas 1912), shooting etc. rents (termed "sporting rents" from Michaelmas 1918), wayleave etc. rents, tenancies free of rent, Oldfield Hall absolute estate in Altrincham (to Lady Day 1910). From Lady Day 1909 to Lady Day 1910 the absolute estate also includes Raingill Cottages, Henshall Lane, Dunham Massey. From Michaelmas 1910 the Countess of Stamford's own holdings, consisting of cottages and houses provided for servants, are listed separately.

Volumes for Lady Days 1907-1908 and 1910-1919 contain accounts of tithes received in the previous years (1906-1907, 1909-1918) in Altrincham, Bowdon, Bollington, Carrington and Dunham Massey. The format of the ledgers went through several phases of development, reflecting changes in the accounting process and the informational requirements of the estate management:

i) Michaelmas 1853 to Michaelmas 1881. Columns are provided for arrears at the previous rent day; the full name of the tenant; a description of the premises; the half-year's rent; income tax; allowance; net cash received; arrears at the present rent day; and remarks. Column headings are printed from Michaelmas 1865.

ii) Lady Day 1882 to Lady Day 1885. Columns are provided for the consecutive number; the tenant's name; a description of the holding; arrears of rent [brought forward]; the half-year's rent due; income tax; allowances; net cash received for arrears; net cash received for rent; arrears this half-year; and remarks. Payments made after the rent day are recorded in red ink. Each volume concludes with a summary. From Lady Day 1884 each volume contains a separate section for old arrears.

iii) Michaelmas 1885 to Lady Day 1888. Columns are provided for the consecutive number (now entered in ink); the tenant's name; a description of the holding; arrears of rent [brought forward]; the half-year's rent due; income tax; rent less tax; cash received for the current rent; allowances; arrears [carried forward]; and remarks.

iv) Michaelmas 1888 to Michaelmas 1896. Columns are provided for the consecutive number; the tenant's name; a description of the property; arrears of rent [brought forward]; the half-year's rent due; income tax; rent less tax; the date when paid; cash received for arrears; the date when paid; cash received for the current rent; allowances; arrears [carried forward]; and remarks.

v) Lady Day 1897 to Michaelmas 1906. Columns are provided for the acreage (never used and omitted after Lady Day 1901); the consecutive number; the tenant's name; a description of the holding; arrears brought forward; the half-year's rent due; income tax; rent and arrears less tax; the date when received; cash received; allowance; arrears carried forward; and remarks. From Lady Day 1898 a column is provided for folio numbers of corresponding entries in the cash books (EGR14/25 above).

vi) Lady Day 1907 onwards. Columns are provided for the tenant's name; a description of the holding; arrears brought forward; the half-year's rent due; income tax allowed; rent and arrears less tax; the date when received; the cash book folio number; cash received; rent day receipts; allowances; arrears carried forward; and remarks.

All items except EGR14/29/7-9 conclude with summaries of arrears brought forward, rents due, rents received, arrears carried forward etc. in each category. From EGR14/29/160 (Lady Day 1933) onwards the corresponding figures for rental income in the cash books are provided, probably as a check against errors and omissions. EGR14/29/9, /13-43, /45-56, /58 and /61-63 contain loose sheets recording rents received for each numbered holding. EGR14/29/59, /62-64, /66-68, /70-71 and /73-98 contain loose or pasted-in sheets scheduling Carrington cottage rents.

EGR14/29/1-3 are entitled "Bowdon & Wilmslow Rental", EGR14/29/4-5 "Bowdon & Wilmslow Rack Rental" and EGR14/29/6-15 "Bowdon Rack Rental", in ink on paper labels pasted to the upper covers; EGR14/29/16-64 are entitled "BOWDON RACK RENTAL", printed on paper labels pasted to the upper covers; EGR14/29/65-107 are entitled "BOWDON PARISH RACK RENTS" and EGR14/29/108-175 "CHESHIRE ESTATES RACK RENTS", stamped in gilt on the upper covers.

The continuity of this series over ninety years allows for studies of fluctuations in rental income during this period, and developments on the estate during the period. For instance, in the first years of the twentieth century there was a many-fold increase in the number of wayleave rents, for cables, telegraph poles and pipelines laid across estate lands, rights of light, wayleaves over half-roads, and other easements. The items are also useful for genealogical research.

  • /1: Michaelmas 1853
  • /2: Lady Day 1854
  • /3: Michaelmas 1854
  • /4: Lady Day 1855
  • /5: Michaelmas 1855
  • /6: Lady Day 1856
  • /7: Michaelmas 1856
  • /8: Lady Day 1857
  • /9: Michaelmas 1857
  • /10: Lady Day 1858
  • /11: Michaelmas 1858
  • /12: Lady Day 1859
  • /13: Michaelmas 1859
  • /14: Lady Day 1860
  • /15: Michaelmas 1860
  • /16: Lady Day 1861
  • /17: Michaelmas 1861
  • /18: Lady Day 1862
  • /19: Michaelmas 1862
  • /20: Lady Day 1863
  • /21: Michaelmas 1863
  • /22: Lady Day 1864
  • /23: Michaelmas 1864
  • /24: Lady Day 1865
  • /25: Michaelmas 1865
  • /26: Lady Day 1866
  • /27: Michaelmas 1866
  • /28: Lady Day 1867
  • /29: Michaelmas 1867
  • /30: Lady Day 1868
  • /31: Michaelmas 1868
  • /32: Lady Day 1869
  • /33: Michaelmas 1869
  • /34: Lady Day 1870
  • /35: Michaelmas 1870
  • /36: Lady Day 1871
  • /37: Michaelmas 1871
  • /38: Lady Day 1872
  • /39: Michaelmas 1872
  • /40: Lady Day 1873
  • /41: Michaelmas 1873
  • /42: Lady Day 1874
  • /43: Michaelmas 1874
  • /44: Lady Day 1875
  • /45: Michaelmas 1875
  • /46: Lady Day 1876
  • /47: Michaelmas 1876
  • /48: Lady Day 1877
  • /49: Michaelmas 1877
  • /50: Lady Day 1878
  • /51: Michaelmas 1878
  • /52: Lady Day 1879
  • /53: Michaelmas 1879
  • /54: Lady Day 1880
  • /55: Michaelmas 1880
  • /56: Lady Day 1881
  • /57: Michaelmas 1881
  • /58: Lady Day 1882
  • /59: Michaelmas 1882
  • /60: Lady Day 1883
  • /61: Michaelmas 1883
  • /62: Lady Day 1884
  • /63: Michaelmas 1884
  • /64: Lady Day 1885
  • /65: Michaelmas 1885
  • /66: Lady Day 1886
  • /67: Michaelmas 1886
  • /68: Lady Day 1887
  • /69: Michaelmas 1887
  • /70: Lady Day 1888
  • /71: Michaelmas 1888
  • /72: Lady Day 1889
  • /73: Michaelmas 1889
  • /74: Lady Day 1890
  • /75: Michaelmas 1890
  • /76: Lady Day 1891
  • /77: Michaelmas 1891
  • /78: Lady Day 1892
  • /79: Michaelmas 1892
  • /80: Lady Day 1893
  • /81: Michaelmas 1893
  • /82: Lady Day 1894
  • /83: Michaelmas 1894
  • /84: Lady Day 1895
  • /85: Michaelmas 1895
  • /86: Lady Day 1896
  • /87: Michaelmas 1896
  • /88: Lady Day 1897
  • /89: Michaelmas 1897
  • /90: Lady Day 1898
  • /91: Michaelmas 1898
  • /92: Lady Day 1899
  • /93: Michaelmas 1899
  • /94: Lady Day 1900
  • /95: Michaelmas 1900
  • /96: Lady Day 1901
  • /97: Michaelmas 1901
  • /98: Lady Day 1902
  • /99: Michaelmas 1902
  • /100: Lady Day 1903
  • /101: Michaelmas 1903
  • /102: Lady Day 1904
  • /103: Michaelmas 1904
  • /104: Lady Day 1905
  • /105: Michaelmas 1905
  • /106: Lady Day 1906
  • /107: Michaelmas 1906
  • /108: Lady Day 1907
  • /109: Michaelmas 1907
  • /110: Lady Day 1908
  • /111: Michaelmas 1908
  • /112: Lady Day 1909
  • /113: Michaelmas 1909
  • /114: Lady Day 1910
  • /115: Michaelmas 1910
  • /116: Lady Day 1911
  • /117: Michaelmas 1911
  • /118: Lady Day 1912
  • /119: Michaelmas 1912
  • /120: Lady Day 1913
  • /121: Michaelmas 1913
  • /122: Lady Day 1914
  • /123: Michaelmas 1914
  • /124: Lady Day 1915
  • /125: Michaelmas 1915
  • /126: Lady Day 1916
  • /127: Michaelmas 1916
  • /128: Lady Day 1917
  • /129: Michaelmas 1917
  • /130: Lady Day 1918
  • /131: Michaelmas 1918
  • /132: Lady Day 1919
  • /133: Michaelmas 1919
  • /134: Lady Day 1920
  • /135: Michaelmas 1920
  • /136: Lady Day 1921
  • /137: Michaelmas 1921
  • /138: Lady Day 1922
  • /139: Michaelmas 1922
  • /140: Lady Day 1923
  • /141: Michaelmas 1923
  • /142: Lady Day 1924
  • /143: Michaelmas 1924
  • /144: Lady Day 1925
  • /145: Michaelmas 1925
  • /146: Lady Day 1926
  • /147: Michaelmas 1926
  • /148: Lady Day 1927
  • /149: Michaelmas 1927
  • /150: Lady Day 1928
  • /151: Michaelmas 1928
  • /152: Lady Day 1929
  • /153: Michaelmas 1929
  • /154: Lady Day 1930
  • /155: Michaelmas 1930
  • /156: Lady Day 1931
  • /157: Michaelmas 1931
  • /158: Lady Day 1932
  • /159: Michaelmas 1932
  • /160: Lady Day 1933
  • /161: Michaelmas 1933
  • /162: Lady Day 1934
  • /163: Michaelmas 1934
  • /164: Lady Day 1935
  • /165: Michaelmas 1935
  • /166: Lady Day 1936
  • /167: Michaelmas 1936
  • /168: Lady Day 1937
  • /169: Michaelmas 1937
  • /170: Lady Day 1938
  • /171: Michaelmas 1938
  • /172: Lady Day 1939
  • /173: Michaelmas 1939
  • /174: Lady Day 1940
  • /175: Michaelmas 1940

Acquisition Information

All items were received from the Stamford Estate Office in Altrincham in April 1981.

Separated Material

Further volumes dating from 1941 until the 1970s remain at the Stamford Estate Office in Altrincham.