IR 581910Board of Inland Revenue: Valuation Office: Field Books
These field books were prepared by the Valuation Offices and contain details of the valuation of land for the purposes of increment value duty under the Finance (1909-10) Act 1910. They normally contain names of occupiers and owners; date of erection of buildings; details of extent, owner's interest, tenure, market value and information about such matters as liability for rates and taxes; they also often provide an indication of the existence of public rights of way. Sometimes, sketch plans of individual properties are included. Details of each unit of valuation were recorded in assessment number order.