NRS-22134 | Rate books [Petersham Municipal Council]

This series contains the rate books of the Petersham Municipal Council.Each year each local council was required to set the level of, and collect rates in respect of all rateable properties within the municipal or shire district. These rate books were initially created under ss.137-156 of the Municipalities Act 1897 (Act No.23, 1897), and subsequent legislation. These sections specified the rating responsibilities of the council, and the need to maintain a rate book. Rates were levied under s.130 which allowed the council to make by laws. Rates could be general, or special, such as water or educational rates.For each rateable property record was created which generally identified the property and person rated and included details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned. A complete rate may comprise two parts: a rate book and a valuation book. The Valuation books generally identified the properties and persons rated and the rates book comprised the accounting details. Valuation and Rate books were generally maintained separately and therefore have been registered as separate series. Where the books were maintained together they have been registered as one series.

本系列藏品涵盖彼得舍姆市政委员会（Petersham Municipal Council）的差饷簿册（rate book）。各地方市政委员会每年均须制定税率标准，并就其辖区内所有应课税物业（rateable property）征收差饷。该类差饷簿册最初依据1897年《市政法案》（Municipalities Act 1897，法案编号23，1897年）第137至156条及后续相关立法编制。上述条款明确了市政委员会的课税职责，以及留存差饷簿册的法定要求。差饷征收依据该法案第130条开展，该条款授权市政委员会制定附属法规。差饷可分为普通差饷与专项差饷两类，例如水务差饷及教育差饷。每一应课税物业均会单独建档，档案通常会记录物业及缴税人的相关信息，并包含物业年度估值、应缴金额、已缴金额、欠款金额以及差饷豁免情况等详细内容。一套完整的差饷资料通常包含两部分：差饷簿册与估值簿册（valuation book）。估值簿册一般用于记录应课税物业及缴税人的身份信息，而差饷簿册则包含相关财务核算细节。估值簿册与差饷簿册通常分开留存，因此会被分别归入不同的系列藏品；若两类簿册合并留存，则会被整合为一个系列进行登记。