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Series

HM Customs and Excise and predecessors: Railway passenger duty

Catalogue reference: CUST 150

What's it about?

CUST 150

Records concerning railway passenger duty policy and liability.

Full description and record details

Reference
CUST 150
Title
HM Customs and Excise and predecessors: Railway passenger duty
Date
1820-1929
Description

Records concerning railway passenger duty policy and liability.

Related material

Exemptions from duty for railway passengers

Boarding stations

Held by
The National Archives, Kew
Legal status
Public Record(s)
Language
English
Creator(s)
  • Board of Customs and Excise, Secretaries' Office, 1909-1909
  • 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

Subjects
Topics
Railways
Taxation
Accruals
No further accruals are expected
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.
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.

Record URL
https://beta.nationalarchives.gov.uk/catalogue/id/C15706/

Catalogue hierarchy

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This record is held at The National Archives, Kew

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Within the department: CUST

Records of the Boards of Customs, Excise, and Customs and Excise, and HM Revenue...

You are currently looking at the series: CUST 150

HM Customs and Excise and predecessors: Railway passenger duty

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