VPRS 15470 Valuation Books (GRS 753)

This series consists of volumes which record valuations made by the Newtown and Chilwell municipality on rateable properties. This municipality name was changed from Newtown and Chilwell to Newtown on 22 November 1967. Each volume in custody details the valuation made in a given year. There is no index to the entries in the volumes.Municipal ValuationsSince the proclamation of the Municipal Institutions Act 1854 (No.26) local Councils have been empowered to annually make the levy General Rates in respect of all rateable properties within the municipal district. (This provision has been incorporated in all Local Government Acts from 1873). Rates are the main source of income of the municipality and valuation is an integral part of the rating system.Under the Act, Councils are required to cause a valuation of all rateable property. The initial valuation must take place no less than three months after the constitution of the municipality with subsequent valuations occurring `from time to time as determined by the Council.The Act also specifies the form in which the valuer is to make and return all valuations. Once adopted by the Council, the return of general valuation becomes an important accounting record. It serves as the basis for making of the rate (the rate struck is a proportion of the rateable value of each property), and for entry of individual valuations to the accounts in the Rate Books.ContentsInitially valuations were recorded and returned to Council in a bound volume known as the Valuation Book. Each book comprises pages printed in the form specified in the Act. The following detail is recorded in these books by the Valuer:name (and from 1874 occupation) of occupier;name, residence (and from 1874 occupation) of the owner(s);description/situation of the rateable property (usually the address);electoral district and division (replaced by 1958 with ward or riding) containing the property;number of people occupying the property; anddetails of the valuation.The identity of the valuer is recorded on the top of each page. The information recorded is further authenticated by his signature and date of return to the Council, usually on the page following the final valuation. This page will also contain the date and relevant signatures of the adoption of the valuations by the Council.

本系列包含多卷册，记录了Newtown及Chilwell自治市对可征税财产的估值情况。该自治市名称于1967年11月22日由Newtown and Chilwell更改为Newtown。现存的每卷册详细记载特定年份的估值结果，卷内条目无索引。

### 市政估值
自1854年《市政机构法案》（第26号）颁布以来，地方议会获权每年对市政辖区内所有可征税财产征收普通税（General Rates）。（此条款已纳入1873年及后续所有《地方政府法案》）。税收是自治市的主要收入来源，而估值则是征税体系不可或缺的核心组成部分。

根据该法案，议会需组织对所有可征税财产进行估值：初始估值须在自治市成立后不少于三个月内完成，后续估值的时间由议会不时决定。法案还明确了估值师制作及提交估值报告的格式规范。一旦被议会采纳，普通估值报告即成为重要会计记录——既是征税的核心依据（税率为各财产可征税价值的一定比例），也用于将单项估值录入征税册（Rate Books）的账目。

### 内容
最初，估值结果被记录并提交至议会，载于名为估值册（Valuation Book）的装订卷册中。每册包含按法案规定格式印刷的页面，估值师需在这些页面记录以下详细信息：
- 占用人姓名（1874年起增列职业）；
- 业主姓名、住址（1874年起增列职业）；
- 可征税财产的描述与位置（通常为具体地址）；
- 包含该财产的选举区及分区（1958年起改为选区（ward）或辖区（riding））；
- 财产内居住人数；
- 估值具体细节。

估值师身份记录在每页顶部，所录信息进一步通过其签名及提交议会的日期得到认证——该认证通常位于最后一页估值记录之后的页面。此页面还将包含议会采纳估值的日期及相关负责人签名。