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Gwent Archives
Land tax records (3)

Reference code(s): GB 0218 D 421

Held at: Gwent Archives

Title: Land Tax Records (3)

Short Title: Land tax records (3)

Creation date(s): 1939-1950

Level of description: Fonds

Extent: To be supplied

Name of creator(s): District Valuation Offices of the Commissioners of Inland Revenue

CONTEXT

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.

CONTENT

Scope and content/abstract: Land tax records for Monmouthshire, 1939-1949, comprising collectors' duplicates and schedules of deficiencies for Abergavenny (Rother Street Ward), 1944-1946, Llangattock Lingoed and Llanvetherine, 1939-1946, Oldcastle, 1939-1949, Rockfield, Goytre, Llanhilleth, Llanvihangel Pontymoile, Mamhilad, Panteg Hamlet, Penrhos and Grosmont, 1939-1946, Llangattock Lingoed, 1941-1949, Llangattock Vibon Avel, Llangua, Llantillio Crossenny, Llanvihangel Ystern Llewern, Skenfrith and St Maughans, 1939-1946, Kilgwrrwg, 1941-1946, Trelleck Grange, 1939-1941; land tax duplicates summary for Panteg Hamlet, 1949-1950.

ACCESS AND USE

Language/scripts of material: English

System of arrangement: Arranged into the following: Abergavenny division; Monmouth division; Pontypool division; Raglan division; Skenfrith division; Trelleck division.

Conditions governing access: No restrictions

Conditions governing reproduction: Usual copyright regulations apply

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

ARCHIVAL INFORMATION

Appraisal, destruction and scheduling information: All records have been retained

Accruals: Accruals are not expected

Archival history:

Immediate source of acquisition: No information found

ALLIED MATERIALS

DESCRIPTION NOTES

Note: Title supplied from contents of fonds

Archivist's 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 421), 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).

Rules or conventions: This description follows ANW guidelines based on ISAD(G) second edition, AACR2, and LCSH

Date(s) of descriptions: March 2006


INDEX ENTRIES
Subjects
Land value taxation | Wales | Monmouthshire
Land value taxation | Wales, South

Personal names

Corporate names
Great Britain | Board of Inland Revenue

Places
Monmouthshire (Wales)

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