Record revealed
Request for compensation for the Boston Tea Party
On 16 December 1773, 340 chests of tea were thrown into Boston harbour by protesting colonists. This letter from the East India Company requests reimbursement.
Series
HM Customs and Excise: Purchase Tax Division: Registered Files (PT Series)
Catalogue reference: CUST 123
What's it about?
CUST 123
These records detail the development and application of Purchase Tax.
Full description and record details
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Reference (The unique identifier to the record described, used to order and refer to it)
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CUST 123
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Title (The name of the record)
- HM Customs and Excise: Purchase Tax Division: Registered Files (PT Series)
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Date (When the record was created)
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1918-1976
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Description (What the record is about)
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These records detail the development and application of Purchase Tax.
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Arrangement (Information about the filing sequence or logical order of the record)
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The records are arranged in former reference order thereby reflecting their original administrative order.
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Held by (Who holds the record)
- The National Archives, Kew
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Former department reference (Former identifier given by the originating creator)
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PT file series
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Legal status (A note as to whether the record being described is a Public Record or not)
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Public Record(s)
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Language (The language of the record)
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English
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Creator(s) (The creator of the record)
- Board of Customs and Excise, Purchase Tax Division, 1940-1973
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Physical description (The amount and form of the record)
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70 file(s)
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Access conditions (Information on conditions that restrict or affect access to the record)
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Open
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Immediate source of acquisition (When and where the record was acquired from)
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from 2003 to 2011 Board of Customs and Excise
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Subjects (Categories and themes found in our collection (our subject list is under development, and some records may have no subjects or fewer than expected))
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- Topics
- Taxation
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Custodial history (Describes where and how the record has been held from creation to transfer to The National Archives)
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Since the files ceased to accrue they have remained in the custody of HM Customs and Excise.
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Accumulation dates (The dates the record was accumulated)
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File series ran from 1918 to 1972
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Accruals (Indicates whether the archive expects to receive further records in future)
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No future accruals expected.
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Selection and destruction information (Information about how the record was selected for archiving)
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These records have been selected as they document the management of economy (2.2.1.2 of PRO's Acquisition Policy).
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Administrative / biographical background (Historical or biographical information about the creator of the record and the context of its creation)
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The Purchase Tax Division was set up in 1918 as one of the Administrative Divisions of the Secretaries' Office. In 1933, it became part of the newly formed Valuation Branch which comprised 15 Executive Sections engaged on valuation and exchange control duties. For Purchase Tax, the function of the Branch gathered information about trade practices, channels of distribution, wholesale prices, margins of profit etc. and ensured that an appropriate and uniform level of tax value corresponding to the statutory definition was adopted generally in the various trades effected by the tax.
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Record URL
- https://beta.nationalarchives.gov.uk/catalogue/id/C5699/
Catalogue hierarchy
Over 27 million records
This record is held at The National Archives, Kew
39,788 records
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 123
HM Customs and Excise: Purchase Tax Division: Registered Files (PT Series)
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