Reserved & Chief Rents Ledgers

  • This material is held at
  • Reference
      GB 133 EGR14/27
  • Dates of Creation
      1872-1940
  • Physical Description
      39-44 x 27.5-28.5 cm, 138 vols, paginated, board covers (card covers on EGR14/27/1-37), buckram-bound (EGR14/27/2, /4, /21 & /51 are full-bound in morocco).

Scope and Content

The ledgers record payments of reserved and chief rents by tenants in Bowdon 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.

Tenancies in EGR14/27/1-45 (Lady Day 1872 to Lady Day 1894) are arranged under the following headings ["Building Ground" signifying chief rent tenancies as opposed to reserved rent tenancies]: Dunham Massey, Dunham Massey Building Ground, Bollington, Bollington Building Ground, Bowdon, Bowdon Building Ground, Timperley Building Ground, Hale, Hale Building Ground, Altrincham, Altrincham Building Ground, Oldfield Building Ground, Carrington, Carrington Building Ground (from Lady Day 1880 onwards). In EGR14/27/46-138 (from Michaelmas 1894) chief rents precede reserved rents.

During the period covered by the ledgers the number of tenements held on chief rent increased, while the number of tenancies held on reserved rent declined. By the beginning of the twentieth century the income from reserved rents was insignificant. Reserved rents gradually ceased in each township, none being recorded in Bollington after Lady Day 1907, in Bowdon after Michaelmas 1910, and in Altrincham after Lady Day 1912. From Lady Day 1919 the title carried on the front covers of the volumes was changed from "Reserved & Chief Rents" to "Chief Rents". However, reserved rents continued in Dunham Massey until Michaelmas 1919, and in Carrington until Lady Day 1921.

Between Michaelmas 1906 and Lady Day 1910 there was a separate category of "absolute estate" for the Oldfield Hall Estate in Altrincham. The Oldfield Hall Estate appears among the chief rent properties from Lady Day 1931 onward.

Early volumes appear to have been compiled on or soon after the rent days: most entries in a volume are written in the same fair-copy hand using the same ink, but rents received after the rent day were recorded in later entries, with the date of receipt. By the 1890s the practice had developed of drawing up the ledgers some considerable time after the rent days, when almost all rents had been collected.

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) Lady Day 1872 to Lady Day 1882. Columns are provided for the full name of the tenant; rent; tax; rent less tax; rent received; and arrears.

ii) Michaelmas 1882 to Lady Day 1885. Columns are provided for the tenant's name; arrears [brought forward]; the half year's rent; tax; rent less tax; cash received for arrears; rent received for the half year; arrears [carried forward]; and remarks. From Michaelmas 1883 Building Ground numbers are also given.

iii) Michaelmas 1885 to Michaelmas 1896. Columns are provided for the tenant's name; the Building Ground number [chief rents only]; arrears [brought forward]; the half year's rent due; tax; rent less tax; the date when paid; cash received for arrears; the date when paid; cash received for current rent; arrears [carried forward]; and remarks.

iv) Lady Day 1897 to Lady Day 1905. Columns are provided for the number of the receipt; the name of the original grantee; the name of the present payer (later headed "rent now paid by"); the Building Ground number; arrears brought forward; the half year's rent due; income tax; rent and arrears less tax; the date when received; cash received; arrears carried forward; and remarks. Henceforth entries are arranged in alphabetical order of the original grantees' names. From Lady Day 1898 the folio numbers of the corresponding entries in the cash books (EGR14/25 above) are also recorded. From Michaelmas 1897 a column headed "situation of plot" was provided but this was never used and was discontinued after Lady Day 1901.

v) Michaelmas 1905 onwards. The Building Ground numbers, names of original grantees and present payers, and figures for the half year's rent due are pre-printed (amended by hand when necessary). An extra column is provided from Lady Day 1907 onwards for receipts on rent days [distinguished from rents received after the rent days].

EGR14/27/19 and /21-138 conclude with summaries of the figures for reserved and chief rents. From EGR14/27/121 onwards the corresponding figures for rental income in the cash books are provided, probably as a check against errors and omissions.

EGR14/27/1-78 are entitled "BOWDON PARISH RESERVED & CHIEF RENTS", EGR14/27/79-94 "CHESHIRE ESTATES RESERVED & CHIEF RENTS", and EGR14/27/95-138 "CHESHIRE ESTATES CHIEF RENTS", stamped in gilt on the upper covers.

The continuity of this series over seventy years permits studies of fluctuations in rental income during this period, changes in the relative importance of chief and reserved rents, and possibly developments in estate policy regarding the conveyance of building grounds. The items are also useful for genealogical research.

  • /1: Lady Day 1872
  • /2: Michaelmas 1872
  • /3: Lady Day 1873
  • /4: Michaelmas 1873
  • /5: Lady Day 1874
  • /6: Michaelmas 1874
  • /7: Lady Day 1875
  • /8: Michaelmas 1875
  • /9: Lady Day 1876
  • /10: Michaelmas 1876
  • /11: Lady Day 1877
  • /12: Michaelmas 1877
  • /13: Lady Day 1878
  • /14: Michaelmas 1878
  • /15: Lady Day 1879
  • /16: Michaelmas 1879
  • /17: Lady Day 1880
  • /18: Michaelmas 1880
  • /19: Lady Day 1881
  • /20: Michaelmas 1881
  • /21: Lady Day 1882
  • /22: Michaelmas 1882
  • /23: Lady Day 1883
  • /24: Michaelmas 1883
  • /25: Lady Day 1884
  • /26: Michaelmas 1884
  • /27: Lady Day 1885
  • /28: Michaelmas 1885
  • /29: Lady Day 1886
  • /30: Michaelmas 1886
  • /31: Lady Day 1887
  • /32: Michaelmas 1887
  • /33: Lady Day 1888
  • /34: Michaelmas 1888
  • /35: Lady Day 1889
  • /36: Michaelmas 1889
  • /37: Lady Day 1890
  • /38: Michaelmas 1890
  • /39: Lady Day 1891
  • /40: Michaelmas 1891
  • /41: Lady Day 1892
  • /42: Michaelmas 1892
  • /43: Lady Day 1893
  • /44: Michaelmas 1893
  • /45: Lady Day 1894
  • /46: Michaelmas 1894
  • /47: Lady Day 1895
  • /48: Michaelmas 1895
  • /49: Lady Day 1896
  • /50: Michaelmas 1896
  • /51: Lady Day 1897
  • /52: Michaelmas 1897
  • /53: Lady Day 1898
  • /54: Michaelmas 1898
  • /55: Lady Day 1899
  • /56: Michaelmas 1899
  • /57: Lady Day 1900
  • /58: Michaelmas 1900
  • /59: Lady Day 1901
  • /60: Michaelmas 1901
  • /61: Lady Day 1902
  • /62: Michaelmas 1902
  • /63: Lady Day 1903
  • /64: Michaelmas 1903
  • /65: Lady Day 1904
  • /66: Michaelmas 1904
  • /67: Lady Day 1905
  • /68: Michaelmas 1905
  • /69: Lady Day 1906
  • /70: Michaelmas 1906
  • /71: Lady Day 1907
  • /72: Michaelmas 1907
  • /73: Lady Day 1908
  • /74: Michaelmas 1908
  • /75: Lady Day 1909
  • /76: Michaelmas 1909
  • /77: Lady Day 1910
  • /78: Michaelmas 1910
  • /79: Lady Day 1911
  • /80: Michaelmas 1911
  • /81: Lady Day 1912
  • /82: Michaelmas 1912
  • /83: Lady Day 1913
  • /84: Michaelmas 1913
  • /85: Lady Day 1914
  • /86: Michaelmas 1914
  • /87: Lady Day 1915
  • /88: Michaelmas 1915
  • /89: Lady Day 1916
  • /90: Michaelmas 1916
  • /91: Lady Day 1917
  • /92: Michaelmas 1917
  • /93: Lady Day 1918
  • /94: Michaelmas 1918
  • /95: Lady Day 1919
  • /96: Michaelmas 1919
  • /97: Lady Day 1920
  • /98: Michaelmas 1920
  • /99: Lady Day 1921
  • /100: Michaelmas 1921
  • /101: Lady Day 1922
  • /102: Michaelmas 1922
  • /103: Lady Day 1923
  • /104: Michaelmas 1923
  • /105: Lady Day 1924
  • /106: Michaelmas 1924
  • /107: Lady Day 1925
  • /108: Michaelmas 1925
  • /109: Lady Day 1926
  • /110: Michaelmas 1926
  • /111: Lady Day 1927
  • /112: Michaelmas 1927
  • /113: Lady Day 1928
  • /114: Michaelmas 1928
  • /115: Lady Day 1929
  • /116: Michaelmas 1929
  • /117: Lady Day 1930
  • /118: Michaelmas 1930
  • /119: Lady Day 1931
  • /120: Michaelmas 1931
  • /121: Lady Day 1932
  • /122: Michaelmas 1932
  • /123: Lady Day 1933
  • /124: Michaelmas 1933
  • /125: Lady Day 1934
  • /126: Michaelmas 1934
  • /127: Lady Day 1935
  • /128: Michaelmas 1935
  • /129: Lady Day 1936
  • /130: Michaelmas 1936
  • /131: Lady Day 1937
  • /132: Michaelmas 1937
  • /133: Lady Day 1938
  • /134: Michaelmas 1938
  • /135: Lady Day 1939
  • /136: Michaelmas 1939
  • /137: Lady Day 1940
  • /138: 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.