The land tax was first levied in 1692 under the Act of 4 Wm. and Mary, c.1, by which the tax was assessed at four shillings in Che pound on the value of land. Under the Act of 18 Geo.II, c.18 (1745) duplicates of the land tax assessments were to be sent to the clerks of the peace for the respective counties, and to be kept amongst the records of the sessions. In order to lessen the number of disputes at county elections no person could claim to vote unless assessed to the land tax under the Act of 20 Geo.Ill, c.17, s.3 (1780), and the clause relating to the sending of duplicates to the clerk of Che peace was reiterated. The Representation of the People Act, 1832 (2 and 3 Wm.IV, c.45), made the preparation of these duplicates unnecessary.
The assessments give the names of the owners of land, occupiers (from 1781), and occasionally provide the name of the property. Assessments drawn up between 1825 and 1831 were on a standard form demanded by the Act of 6 Geo. IV, c.32 (1825). These give the amount of rental, the names of proprietors and occupiers, the name of Che property, sums assessed and exonerated, and sums assessed and not exonerated