NRS-21510 | Valuation and Rate Books [Berry Municipal Council]

This series contains the Valuation and Rate books of the Berry Municipal Council.An Act to Establish Municipalities, 1867 (31 Victoria Act No.12) required local authorities to appoint valuers whose task was regularly to determine the value all rateable property within the Municipality to which they were appointed. (1) Valuers were entitled to enter rateable premises and to ask the necessary questions of the occupants to enable the rate books to be completed. (2) The rate itself was determined by Council. (3) The Act stipulated that rate books should be kept (4) and that these should contain the following information, Valuation Number; Situation; names of occupant, lessee and owner; description of property; annual value; value assessed by Council; value determined on appeal; rate in the £ and any observation. (5) These responsibilities were likewise enacted in the Municipalities Act, 1897 (Act No.23, 1897) (6) Rate books were admissible as evidence in legal proceedings related to the levying or recovery of rates. (7)The Valuation of Land Act, 1916 (Act No.2, 1916) transferred the function of valuation from the municipalities to the Valuer-General's Department. Municipalities became Valuation Districts. (8)These rates books were completed by hand arranged chronologically.Endnotes 1. An Act to Establish Municipalities, 1867 s.172.2. Ibid. s.173-174.3. Ibid. s.164.4. Ibid. s. 174. 5. Ibid. Schedule L.6. Municipalities Act, 1897 s.138-147, and Schedule 18. 7. An Act to Establish Municipalities, 1867 s.178 and Municipalities Act, 1897 s.156. 8. Valuation of Land Act, 1916 s.12.

本系列藏品包含贝里市政委员会（Berry Municipal Council）的估价与税率簿册。
1867年《市政设立法案》（31 Victoria第12号法案，"An Act to Establish Municipalities, 1867"）要求地方当局任命估价师，其职责为定期核定其任职市政辖区内所有应课税物业的价值。(1) 估价师有权进入应课税物业场所，并向占用人询问必要信息，以完成税率簿册的编制工作。(2) 税率本身由市政委员会核定。(3) 该法案规定需留存税率簿册(4)，且簿册应包含以下信息：估价编号、物业坐落、占用人、承租人与所有人姓名、物业描述、年值、委员会核定价值、上诉复核后确定的价值、每英镑应税税额及相关备注事项。(5) 上述职责亦在1897年《市政法案》（1897年第23号法案，"Municipalities Act, 1897"）中予以规定(6)。税率簿册可在与税款征收或追缴相关的法律程序中作为证据采纳。(7)
1916年《土地估价法案》（1916年第2号法案，"Valuation of Land Act, 1916"）将估价职能从市政委员会转移至首席估价师办公室（"Valuer-General's Department"），原市政辖区自此变更为估价分区(8)。上述税率簿册均以手工填写，并按时间顺序编排。

尾注
1. 1867年《市政设立法案》第172条（"An Act to Establish Municipalities, 1867" s.172）。
2. 同前注，第173-174条（"Ibid." s.173-174）。
3. 同前注，第164条（"Ibid." s.164）。
4. 同前注，第174条（"Ibid." s. 174）。
5. 同前注，附录L（"Ibid." Schedule L）。
6. 1897年《市政法案》第138-147条及附录18（"Municipalities Act, 1897" s.138-147, and Schedule 18）。
7. 1867年《市政设立法案》第178条及1897年《市政法案》第156条（"An Act to Establish Municipalities, 1867" s.178 and "Municipalities Act, 1897" s.156）。
8. 1916年《土地估价法案》第12条（"Valuation of Land Act, 1916" s.12）。