Denbighshire Record Office
Land Tax Records
Reference code(s): GB 0209 LTD
Title: Land Tax Records
Short title: Denbighshire Land Tax records
Dates of creation: 1915-1956
Level of description: Fonds
Extent and medium: 0.076 cubic metres (40 boxes)
Name of creator(s): H.M. Inspector of Taxes, Wrexham
Administrative and biographical history: The Land Tax was a tax dependent upon the area and value of land. Assessments list the names of the owner and occupier of the land, the location of the tenement, the area of land, and the rate due. The assessment and collection of the tax was the responsibility of the Board of Inland Revenue, organised on a county-by-county basis. Each county was made up of a series of divisions: Denbighshire was divided into Bromfield, Cynlleth, Isaled, Nanthewdwy, Ruthin, Uwchdulas, and Uwchmynydd; part lay in the Oswestry division of Shropshire. Land Tax was abolished in 1963.
Scope and content: Land tax assessments from Denbighshire, divisions of Bromfield, 1915-1948; Cynlleth, 1936-1949; Isaled; 1933-1952; Nanthewdwy, 1936-1949; Ruthin, 1933-1952; Uwchdulas, 1934-1956; and Uwchmynydd, 1936-1949; and from the Oswestry division of Shropshire, 1941-1942.
ACCESS AND USE
System of arrangement: Arranged into the following : Bromfield; Cynlleth; Isaled; Nanthewdwy; Ruthin; Uwchdulas; Uwchmynydd; Shropshire.
Conditions governing access: No restrictions.
Conditions governing reproduction: Usual copyright regulations apply.
Finding aids: A hard copy of the catalogue is available at Denbighshire Record Office.
Appraisal, destruction and scheduling information: All records deposited at Denbighshire Record Office have been retained.
Accruals: Accruals are not expected.
Archival history: The records were held by the Wrexham office of the Inland Revenue.
Immediate source of acquisition: Deposited by the Collector of Taxes, 1964,1966; and H.M.Inspector of Taxes, 1972
Note: Title supplied from contents of fonds.
Archivist's note: Compiled by Seri Crawley for the ANW project. The following source was used to compile this description: Denbighshire Record Office, Land Tax Records catalogue.
Rules or conventions: This description follows ANW guidelines based on ISAD(G) Second Edition; AACR2 and LCSH.
Date(s) of description: March 2004