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Land Tax Redemption The Land Tax was made a permanent charge on the land in 1798 and supposedly fixed at 4/- in the pound (20%)—but this shows variation. However proprietors were given the option to pay a (considerable) lump sum or purchase government stock to free themselves from future liability. By 1815 about one-third of English land had been redeemed and the records can be found in county archives with copies in TNA in class IR 23 and certificates or contracts in IR 24, which contain plans of the properties from 1905-1950. Examples of certificates of redemption are shown below.

Once land tax had been redeemed the relevant land may show as redeemed or exonerated or may be omitted on the assessments. Caution has to be used in interpreting the amount of tax assessed as these are not consistently related to acreage or current value of the land. Hunt discusses the anomalies of distribution of the land tax between and within counties and parishes.

Chart : Certificates for Redemption of Land Tax 1798 TAX OFFICE

[Royal Coat of arms]

KNOW ALL MEN that we, Thomas TAYLOR esquire and Richard ROWS clerk, two of the Commissioners appointed for the Purposes of an Act intituled An Act for making perpetual, subject to Redemption and Purchase in the Manner therein stated, the several Sums of Money now charges in great Britain as a Land Tax for one Year, from the twenty-fifth Day of March One Thousand Seven Hundred and Ninety Eight for the County of Devon do hereby certify that we have contracted with Catherine BACK for the Redemption by her of Two Pounds Land Tax, being the Land Tax charged upon a certain Estate situate in the Parish of Woodland in the said County called Furse assessed in the aforesaid Sum of £2.0.0. The Consideration of the Redemption is declared to be Seventy three Pounds Six Shillings and Eight Pence Capital Stock in the Three per Centum Bank Annuities, to be transferred to the Commissioners for the Reduction of the National Debt at the Bank of England. Dated at Exeter this Twenty eighth day of December 1798. Witness our Hands and Seals [Signed &amp; sealed] Thos Taylor, Richard Rows

A 1799 one in this series has John Pollexfen BASTARD redeeming his land tax of £88.11.½d on 51 properties in Yealmpton and six in Brixton, Devon for £3,245.18.2d in 3% bank annuities. Another, dated 1812 is from the trustees of the marriage settlement of the late Tristram WHITTER esq. to exonerate his widow for land tax on 11 properties in Uffculme, Kentisbeare, and Tiverton where she appears to live.

Chart : Land Tax Assessment 1829 Camberwell, Surrey [Film 0993687

The six columns are headed: 1. Rentals 2. Names of Proprietors 3. Names of Occupiers 4. Names or descriptions of Estates or Property 5. Sums Assessed and Exonerated 6. Sums Assessed and not Exonerated 1 2 3 4 5 6 40 [on previous page] John ADAMS House -- 16/8 - Ditto Ditto Stable &amp; garden 6/- - 50 George CHOUMENT Thos DICKINSON -- -- £1.0.10 36 Ditto Sarah SCOTT - - 15/- 50 Ditto George TRIMMER - - £1.0.10 50 Ditto Nancy ADAMS - - £1.0.10 50 Ditto Late HESWILL to Miss OLDFIELD late YOUNG to William the Meeting House to Wild &amp; all George Street £6.16.0 - 18 Thos DICKINSON Jas HARMAN - - 7/6 24 Ditto DRANSFIELD or occupier - - 10/- 30 Ditto Thomas COLE - - 12/6 8 Jos BRADFORD W. MACKENZIE - - 3/4d 8 Ann COUSINS Ann COUSINS - - 3/4d 12 Sarah COUSINS Sarah COUSINS - - 5/- 60 Surrey Canal Company James LAW Wharf &amp; sheds - 1/5 20 Ditto Thos RUTLAND or occupier - - 8/4

Chart : Land Tax Redemption List

Hamlet of Ratcliff [Middlesex] A Statement of several sums of Land Tax Redeemed to June the 30th 1838 [Film 1752194]

Five columns list: By whom Redeemed Occupier or Owner Sum Redeemed in L.s.d When Redeemed Street or Place where Situated

John STAPLES Mr. LOGIE, £2.12.6, 25 Mar 1799, 9 Cock Hill Samuel HARRIS Josh MORLAND, £6.5.5, 25 Mar 1799, 70 Broad Street Joseph HANKS -- BENNETT, £3.10.0, 25 Mar 1799, House &amp; yard corner of Ratcliff Cross Thos MEREDITH, £1.9.2, 25 Mar 1799, Ratcliff Cross Wm MORGAN, £1.3.4, 25 Mar 1799, Ratcliff Cross Henry JARRETT, £1.15.0, 25 Mar 1799, 2 houses in the Orchard Samuel WEETCH Edwd TINDALE, £2.18.4, 25 Mar 1799, 14 Cock Hill Wm WORMHILL Ground, £0.2.11, 25 Mar 1799, Blue Anchor Alley Thos BUDDING Sarah BUDDING, £2.8.0, 24 Jun 1804, house in Church Row &amp; garden; &amp; 3 houses in Bull Lane

Chart: Appeals for Land Tax Assessment Redemption

Hamlet of Ratcliff [Middlesex] July 1877 [Film 1752194] Name Address Decision HOLYWELL AND CHURCH WARD Elias COHEN Sun Street Reduced to £500 Saul MOSS &amp; Sons 135 Curtain Road Reduced to £200 Wm Hy BARRALET 74 Paul Street Reduced to £150 Paulet GREENARD 79 Curtain Road Confirmed Hy BOOTH 81 Hoxton Street Discharged Hy OSBORNE 69 Kingsland Road Discharged Las LOTHAM Timber Dealer Reduced to £750 ACTON &amp; WHITMORE WARDS John SMITH 20 Philip Street Confirmed J.M. ROGERS 274 Kingsland Road Discharged A Gibson 24 Queen’s Road Reduced to £400 WENLOCK &amp; HOXTON WARDS Saml SCARF 62 East Road Confirmed Wm &amp; J. DAWSON Drapers Reduced to £1000 ANGELINETTA &amp; BUGAZZI 106 City Road Reduced to £500

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