Board of Inland Revenue: Accountant and Comptroller General's Office: Parochial,...

IR 2

1857-1948

This series contains Parochial, Inspectors' and Land Tax ledgers from the Accountant and Comptroller General's Office.

Parochial ledgers and Inspecting Officers' Ledgers show the totals of Income Tax, Inhabited House Duty and Land Tax paid in each parish in the kingdom.

Public Record(s)

English

1843 volume(s)

Subject to 30 year closure unless otherwise stated

From 1921 Board of Inland Revenue

Topics

Taxation

Parochial ledgers were scheduled for destruction under the Inspecting Officers' 3rd Schedule (29 July 1918) (Section 4, part 1, class 68). It was provided, however, that the volumes for the years 1857 (London only), 1864 and 1874 and for every tenth year thenceforward, with the corresponding Special Assessment Ledgers, should be permanently preserved thereafter until the records were discontinued in 1916/17. Inspectors Ledgers were scheduled for destruction under the 4th Schedule (15 June 1937) (Section V, class 13.) and the 5th Schedule (8 September 1942) (Section V, class 11.) for the Inland Revenue Department, with the proviso that the Parochial Ledgers relating to the years 1857, 1864, 1884 and every tenth year thereafter to 1914 and the Inspectors' Ledgers for the year 1924 and every tenth year thereafter should be permanently preserved; the series was discontinued from 31 October 1936.