Property Tax Return, 1846-7
Land tax was introduced in 1692, initially as a temporary measure to fund a war against France, but became permanent and was not abolished until 1963. The Land Tax Assessments themselves have had a very poor survival rate, but fortunately between 1770 and 1832 duplicates were lodged with the Clerk of the Peace in order for him to draw up lists of eligible voters (as the right to vote was based on property), and these duplicates can be found in the Quarter Sessions records, which have a much better survival rate. After 1832 the duplicates were no longer required as Electoral Rolls were produced from this date, and so Land Tax Assessments and Returns have patchy survival once again.
The East Riding of Yorkshire Archives in Beverley have returns for 1846-7 and for 1848, in classes CTR/2 and CTR/1 respectively, under the title of Property Tax Assessments.
In the table below the Surname and Forename columns are those of the Occupiers, while the sums of money are the annual value of the property.
Surname | Forename | Owners | Description of Property | £ | s. | d. |
---|---|---|---|---|---|---|
Botterill | John | Exors of Sir C. B. Coderington | House + Land | 186 | 0 | 0 |
do 3 cottages | do | House + Land | ||||
do | do | Rent Charge | 29 | 10 | 0 | |
Brabbs | Catherine | Self | House + Land | 90 | 0 | 0 |
do 3 cottages | united with farm | House + Land | ||||
Hunter | George | John Allenby esq. | House + Land | 16 | 0 | 0 |
do 2 cottages | do | House + Land | ||||
do | do | Rent Charge | 0 | 18 | 0 | |
Lowther | John | Exors of Sir C. B. Coderington | House + Land | 164 | 0 | 0 |
do 1 cottage | do | House + Land | ||||
do | do | Rent Charge | 17 | 16 | 4 | |
Mosley | William | George Eland | Land | 12 | 0 | 0 |
Nottingham | R. N. | self | House + Land | 170 | 0 | 0 |
Robinson | John | Rob. N. Nottingham | House + Land | 131 | 11 | 6 |
Rooke | Thomas | Rev. J. Fowler | House + Land | 100 | 0 | 0 |
Vause | Thomas | Exors of Sir C. B. Coderington | House + Land | 140 | 0 | 0 |
do 1 cottage | do | House + Land | ||||
do | do | Rent Charge | 31 | 4 | 4 | |
Wharram | Matthew | John Allenby esq. | House + Land | 285 | 0 | 0 |
do 1 cottage | do | House + Land | ||||
Sub-Total | 1373 | 19 | 10 | |||
Reduction on Appeal | 10 | 0 | 0 | |||
Total | 1363 | 19 | 10 |