VPRS 14396 Rate Books

This series consists of Rate Books, which recorded Rates levied and collected by the Borough of Chewton. Every year each local council is required to make and levy rates in respect of all rateable properties within its municipal district. The Municipal Institutions Act 1854 (No.26) and subsequent Acts empowered local councils to make by-laws for the regulation of their own proceedings including the collection of rates. The council therefore determined the amount of rate although a statutory limit applied. Rates are the main source of revenue for Local Councils.The rate record is a record of the levying and payment of rates on rateable properties. Apart from the general rate, which is levied equally on all properties, a council may levy an extra rate or a special rate. An extra rate may be levied, over and above the general rate, on a subdivision of a municipality to cover expenses occurred in that subdivision. A special rate may be levied when a council undertakes works for the special benefit of a particular portion of the municipality. Separate rate records are usually maintained for general, extra and special rates and these are therefore registered as separate series.For each rateable property a record is created which identifies the property and person rated and includes details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned.Rate records can be arranged in various ways. It is common for rate records to be created according to the year in which the rate was levied and then by the ward or riding of the municipal district. Within that arrangement entries are usually made by street and property number. The arrangement of the streets may be alphabetical but more often than not they are arranged according to an established route taken by the assessor. In the latter case it is common for the entries for each property to be allocated a consecutive rate (or assessment) number which reflects the particular route. The rate numbers usually change each year due to the addition or removal of rateable properties along the route.