Catalogue description Exchequer: King's Remembrancer: Particulars of Account of Land and Assessed Taxes

This series is made up of the particulars of accounts for three groups of taxes administered centrally by the Board of Taxes and locally by county commissioners: the Land Tax, from 1692; the assessed taxes, a group of taxes assessed upon the possession or occupation of certain kinds of property, beginning with the window tax in 1696; and the income tax, which began under Pitt in 1799 and from 1803 to 1816 is more properly known as the property and income tax.

The lack of individual assessments among the surviving documents in this series limits their value for genealogical and biographical research. Large numbers of seals, of commissioners, justices of the peace and so on, have survived in varying states of preservation.

The original accounts are in E 181

Some duplicate assessments for 1692 are in SP 33

The income tax records in this series are a useful source of statistics for the distribution of wealth and income in the period they cover: see M J Jubb, 'Income, series and the taxman: a note on the distribution of wealth in nineteenth-century Britain', Bulletin of the Institute of Historical Research, lx (1987), pp 118-24 The assessed taxes documentation has been little used, but see A D M Phillips and J R Walton, 'The distribution of personal wealth in English towns in the mid-nineteenth century', Transactions of the Institute of British Geographers, 2nd series, lxiv (1975), pp 35-48