Catalogue description Supreme Court of Judicature: High Court of Justice, King's Bench Division, King's Remembrancer: Land Values and Duties Petitions

The records in this series result from appeals to the High Court under the terms of the Finance Act of 1909-10.

The cases involve complaints concerning various duties payable under the act, such as reversion duty, mineral rights duty, undeveloped land duty, or about valuations such as agricultural value and site value. The documents include petitions of appeal against decisions of the referee appointed to hear complaints, his decisions in the form of awards or orders of the division, notices of appeal from his decision to the Court of Appeal, and subsequent judgements by the Court of Appeal.

The crucial parts of the act, imposing the incremental value duty and undeveloped land duty, were repealed in 1920. The documents in this series thus date largely from before the First World War.

Indexes can be found in IND 1/6740/3

For records of the Valuation Office see

Division within IR