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Catalogue description HM Customs and Excise and predecessors: Railway passenger duty
| Reference: | CUST 150 |
|---|---|
| Title: | HM Customs and Excise and predecessors: Railway passenger duty |
| Description: |
Records concerning railway passenger duty policy and liability. |
| Date: | 1820-1929 |
| Related material: |
Boarding stations Subseries within CUST 49 Exemptions from duty for railway passengers Subsubseries within CUST 119 |
| Held by: | The National Archives, Kew |
| Legal status: | Public Record(s) |
| Language: | English |
| Creator: |
Board of Customs and Excise, Secretaries' Office, 1909- Board of Stamps and Taxes, 1834-1849 |
| Physical description: | 8 bundles and papers |
| Access conditions: | Open |
| Immediate source of acquisition: |
2004-2005 Board of Customs and Excise |
| Selection and destruction information: | Material covers dates not covered by railway passenger duty in other CUST classes. Relates to section 2.2.2.1 of the National Archives accession policy: how the state interacted with the railway business community and policy and adminstrative processes. |
| Accruals: | No further accruals are expected |
| Administrative / biographical background: |
A permanent Board of Excise was established in 1683. In 1849 it was merged with the Board of Stamps and Taxes, who had managed railway passenger duty up to 1847, to form the Board of Inland Revenue. In 1909, the management of excise duties was merged with those of Customs under the Board of Customs and Excise. The Secretaries' Office was the administrative and executive organisation through which the Board of Customs and Excise discharged its functions. |
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