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
Board of Inland Revenue: Secretaries' Office: Assessments Division: Corporation Duty...
Catalogue reference: IR 41
What's it about?
IR 41
These files of the Assessments Division of the Secretaries' Office relate to corporation duty, both individual cases and 'precedents'.
Full description and record details
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Reference (The unique identifier to the record described, used to order and refer to it)
- IR 41
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Title (The name of the record)
- Board of Inland Revenue: Secretaries' Office: Assessments Division: Corporation Duty Files
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Date (When the record was created)
- 1885-1960
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Description (What the record is about)
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These files of the Assessments Division of the Secretaries' Office relate to corporation duty, both individual cases and 'precedents'.
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Arrangement (Information about the filing sequence or logical order of the record)
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Arrangement
The files themselves fall into two main groups.IR 41/1-162 are individual cases, arranged in alphabetical order; IR 41/163 onwards are "precedent" files, each containing one or more separate cases, and these are listed in original file number order.
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Held by (Who holds the record)
- The National Archives, Kew
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Legal status (A note as to whether the record being described is a Public Record or not)
- Public Record(s)
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Language (The language of the record)
- English
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Creator(s) (The creator of the record)
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- Board of Inland Revenue, Secretaries Department, 1849-1903
- Board of Inland Revenue, Secretaries Office, 1903-1937
- Board of Inland Revenue, Secretaries Office, Assessments Division, 1937-1973
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Physical description (The amount and form of the record)
- 336 file(s)
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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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Administrative / biographical background (Historical or biographical information about the creator of the record and the context of its creation)
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Corporation Duty was introduced by Section 11 of the Customs and Inland Revenue Act, 1885. It was levied as the equivalent of Death Duties (Probate, Legacy and Succession Duties) which were escaped by bodies corporate and incorporate. Income Tax, so far as income derived from Real and Personal Estate was concerned, was levied concurrently with and in addition to Corporation Duty. Corporation Duty was collected by the Assessments Division of the Secretaries' Office. The duty was repealed in 1959.
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Record URL
- https://beta.nationalarchives.gov.uk/catalogue/id/C9379/
Catalogue hierarchy
Over 27 million records
This record is held at The National Archives, Kew
373,334 records
Within the department: IR
Records of the Boards of Stamps, Taxes, Excise, Stamps and Taxes, and Inland Revenue
You are currently looking at the series: IR 41
Board of Inland Revenue: Secretaries' Office: Assessments Division: Corporation Duty Files
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