Catalogue description Liberty of the Rolls: Land Tax Commissioners' Records

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Details of J 151
Reference: J 151
Title: Liberty of the Rolls: Land Tax Commissioners' Records
Description:

These volumes concern land tax assessment etc. work undertaken in the Liberty of the Rolls by officers of the Court of Chancery and from November 1875, by officers of the Chancery Division of the High Court. They comprise assessment books, 1756, 1810 to 1896; default schedules, 1848 to 1878, 1893 to 1897; correspondence and papers, mainly from the Board of Inland Revenue, 1861 to 1880; commissioners' declarations 1871 to 1896 and memoranda and copies of statutes relating to the land tax from 1797.
Date: 1756-1926
Held by: The National Archives, Kew
Legal status: Public Record(s)
Language: English
Physical description: 38 volume(s)
Administrative / biographical background:

Under the Land Tax Act 1692 it was provided that the master of the rolls and officers of the Court of Chancery should be assessed for their respective offices within the Liberty of the Rolls and not elsewhere. Subsequently the masters in Chancery and certain other Chancery officials were appointed land tax commissioners for the liberty, and this was continued when the land tax became a fixed annual charge (subject to redemption or purchase) in 1798.

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