This series contains Receivers' accounts of land tax collections, and collections of other assessed taxes, including the window tax. The majority of the records relate to the period from 1786 to 1830, and are mostly statements of account with associated correspondence, certificates of arrears and draft declarations.
Included in the series are the declared accounts of the Receivers of the Land Tax and Assessed Taxes from 1822 to 1829; accounts of the Receiver General of the Alienation Office (1741-1827); accounts of the sale of fee-farms and unimprovable rents (1801-1814); and accounts of sale of land for redemption of the land tax, and for compensation for mooring claims on the river Thames (1801-1826).
The land tax, based on a valuation made in the statute of 1692, was voted annually until 1798, when a further statute made the amount voted for that year a perpetual charge. The accounts give the charge for each tax, sometimes broken down into administrative units such as hundreds or districts, and the discharge: payments to the Exchequer, allowances and salaries, arrears, certificates of payments made in another place, as well as payments made by the militia and recruits.