These records list names of both owners and occupants of property in England and Wales subject to the national land tax as of 1798.
The amount assessed is recorded although properties valued at under 20 shillings per year were officially exempted from paying land tax. You may still find owners and occupiers on the list.
From 1798, the tax could be redeemed or exonerated with a lump sum payment equivalent to 15 years’ annual tax in which case a redemption date is recorded.
The list is by community, but the property details are not recorded.
With over 1.1 million records this is akin to a mini-head of household census.
The source is "Land Tax Redemption Office: Quotas and Assessments. IR23. Records of the Boards of Stamps, Taxes, Excise, Stamps and Taxes, and Inland Revenue. The National Archives, Kew, Richmond, Surrey, England."
Wednesday, 21 March 2012
at 9:21 a.m.