Gwynedd Archives: Caernarfon Record Office
Caernarfonshire Land Tax Assessment Records
Reference code(s): GB 0219 XLTD, XQA LT
Title: Caernarfonshire Land Tax Assessment Records
Short title: Caernarfonshire Land Tax assessment records
Dates of creation: 1746-1956
Level of description: Fonds
Extent and medium: Information to be supplied
Name of creator(s): Caernarfonshire Court of Quarter Sessions; Commissioners of Inland Revenue
Administrative and 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 (1909/1910) Act (or 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 (including Form 37, listing all holdings of a particular individual).
Scope and content: Land Tax Assessments for lands in Caernarfonshire, 1746-1956, including 'Domesday' valuation books, 1910.
ACCESS AND USE
System of arrangement: Arranged into three groups, by date of deposit: Land Tax Assessment records, 1746-1830; valuation books 'Domesday books', 1910; and Land Tax Assessment records, 1933-1956.
Conditions governing access: No restrictions
Conditions governing reproduction: Usual copyright regulations apply.
Finding aids: Hard copies of the catalogue are available in Caernarfon Record Office and the National Library of Wales. Part of the catalogue is available online.
Appraisal, destruction and scheduling information: All records deposited at Caernarfon Record Office have been retained.
Accruals: Accruals are not expected
Related units of description: Further material is Caernarfon Record Office, XM/5727/26-28.
Note: Title supplied from contents of fonds
Archivist's note: Compiled by Richard Burman for the ANW project. The following sources were used in the compilation of this description: Caernarfon Record Office, Land Tax Assessment records, catalogue; The National Archives, Valuation Office, The Finance (1909-1910) Act, research guide, http://www.catalogue.nationalarchives.gov.uk/RdLeaflet.asp?sLeafletID=102 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 description: August 2004