Land Tax Records are, in my opinion, an underused set of documents that can be very useful to family historians. This particular dataset are those documents housed at the London Metropolitan Archives and are for the time period 1692 – 1932.
The tax was first introduced in 1692 and the monies went to the government, it was finally abolished in 1963. It was applied to the owners of property. The tax was administered at a local level, each parish was levied a certain amount and then the parish was responsible for collecting the monies and forwarding them to the Inland Revenue department.
The tax books generally record which year the return was for, the names of the owners and tenants and the parish and county that the property was situated in. In larger cities like London it should be understood that many properties were let and then sub-let so it was only the person who rented the property from the owner who is named not the person or persons who he then sub-let to.
|22/-||George Archer||Bous Gibson||£2/6/3d|