England Land Tax Redemption (National Institute)

From FamilySearch Wiki
Jump to navigation Jump to search
 
National Institute for Genealogical StudiesNational Institute for Genealogical Studies.gif

The original content for this article was contributed by The National Institute for Genealogical Studies in June 2012. It is an excerpt from their course English: Land and Property Records including Manorial Documents and Maps  by Dr. Penelope Christensen. The Institute offers over 200 comprehensive genealogy courses for a fee ($).


Land Tax Redemption[edit | edit source]

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 and 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.


Land Tax Assessments[edit | edit source]

Chart: Land Tax Assessment 1829
Camberwell, Surrey FHL 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 and 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 and 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 and sheds
-
1/5
20
Ditto
Thos RUTLAND or occupier
-
-
8/4



Land Tax Redemption List[edit | edit source]

Chart: Land Tax Redemption List

Hamlet of Ratcliff [Middlesex]
A Statement of several sums of Land Tax Redeemed to June the 30th 1838
FHL 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 and 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 and garden; and 3 houses in Bull Lane



Appeals for Land Tax Assessment Redemption
[edit | edit source]

Chart: Appeals for Land Tax Assessment Redemption

Hamlet of Ratcliff [Middlesex] July 1877 FHL film 1752194
Name
Address
Decision
HOLYWELL AND CHURCH WARD
Elias COHEN
Sun Street
Reduced to £500
Saul MOSS And 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 AND 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 AND HOXTON WARDS
Saml SCARF
62 East Road
Confirmed
Wm and J. DAWSON
Drapers
Reduced to £1000
ANGELINETTA AND BUGAZZI
106 City Road
Reduced to £500



_______________________________________________________________

Information in this Wiki page is excerpted from the online course English: Land and Property Records including Manorial Documents and Maps offered by The National Institute for Genealogical Studies. To learn more about this course or other courses available from the Institute, see our website. We can be contacted at wiki@genealogicalstudies.com

We welcome updates and additions to this Wiki page.