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Flintshire Record Office
Land Tax, Records

Reference code(s): GB 0208 LT

Held at: Flintshire Record Office

Title: Land Tax Records

Short Title: Land Tax, Records

Creation date(s): 1914-1956

Level of description: Fonds

Extent: 40 items

Name of creator(s): H.M. Inspector of Taxes

CONTEXT

Administrative/Biographical history: Land Tax was an important part of the platform of the Liberal Party during the early part of the twentieth century: David Lloyd George and H. H. Asquith proposed "to free the land that from this very hour is shackled with the chains of feudalism." From its early years, and until just after the Second World War, there was strong support for land value taxation within the Labour Party. The 1931 Labour budget included a land value tax, but before it came into force it was repealed by the Conservative-dominated National Government that followed shortly after. After 1945, the Labour Party adopted the policy, against the opposition of a substantial body of MPs, of attempting to collect "development value": the increase in land price arising from planning consent. This was one of the provisions of the Town and Country Planning Act 1947 and it was repealed when the Labour government lost power in 1951.

CONTENT

Scope and content/abstract: Records of Coleshill Division, 1936-1952, Maelor Division, 1936-1949, Mold Division, 1914-1949, Prestatyn Division, 1933-1946, Rhuddlan Division, 1933-1946, Bromfield Division, 1938-1941, Isaled Division, 1933-1952, Nanthewdwy Division, 1938-1941, Ruthin Division, 1933-1952, Uwchdulas Division, 1934-1956, Uwchymynydd Division, 1938-1956

ACCESS AND USE

Language/scripts of material: English

System of arrangement: Arranged by Tax Assessment Division Area

Conditions governing access: Data Protection Act restrictions will apply to any items less than 100 years old that contain sensitive personal information as defined by the Act.

Conditions governing reproduction: Usual Copyright Restrictions Apply

Finding aids: A hard copy of the catalogue is available in Flintshire Record Office. Catalogue is searchable online at: http://calmview.flintshire.gov.uk/CalmView/

ARCHIVAL INFORMATION

Appraisal, destruction and scheduling information: Those assessments covering Denbighshire were transferred to Denbighshire Record Office, October 1983

Accruals: Accruals are not expected

Archival history:

Immediate source of acquisition: H.M. Inspector of Taxes, Wrexham

ALLIED MATERIALS

DESCRIPTION NOTES

Note: Title supplied from contents of fonds.

Archivist's note: Compiled by Steven Davies for the ANW project.

Rules or conventions: This description follows ANW guidelines based on ISAD(G) Second Edition; AACR2, and LCSH

Date(s) of descriptions: September 2009


INDEX ENTRIES
Subjects

Personal names

Corporate names

Places

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