Home Office and successors: Land Commission: Certificates of Capital Value

This series contains the certificates of capital value issued by the Land Commissioners under the Extraordinary Tithe Acts 1886 and 1897. Certificates of capital value were made in respect of some 500 tithe districts in sixteen counties.

• Board of Agriculture and Fisheries, Land Commission, 1903-1919
• Board of Agriculture, Land Commission, 1889-1903
• Home Office, Land Commission, 1882-1889
• Ministry of Agriculture and Fisheries, Land Commission, 1919-1936

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Tithes

The Tithe Act 1836 s. 42 provided that an extraordinary charge might be imposed in addition to the amount charged by any tithe apportionment upon hop-grounds, orchards, fruit plantations or market gardens. This extraordinary rentcharge was to cease if the lands to which it was applied were no longer so cultivated after commutation. Conversely, the extraordinary rentcharge would become payable on lands newly cultivated as hop-grounds, orchards, fruit plantations or market gardens.

The Extraordinary Tithe Redemption Act 1886 provided for the cessation of this extraordinary rentcharge and for its replacement by an annual rentcharge at the rate of 4% per annum on the capital value of the extraordinary charge on each farm, or where not a farm on each parcel of land, in respect of which the charge was payable. The capital value was to be ascertained and certified by the Land Commissioners.