VPRS 7963 Rate Books

The revenue of a municipality is in part derived from the levying of rates on rateable properties within a municipal district. The rate book is the record of the levying and payment of rates on rateable properties. It includes for each rateable property information which identifies the property and the person rated, details assessment information and annual value of the property and records the amounts due, amounts paid, arrears and when rates abandoned. Entries in the books are arranged in rate number order which is usually determined by the order in which properties are valued. Properties are valued by street and in number order within streets. In some rate books one side of the street is valued and then the other. An index to street names often appears at the beginning of a rate book. Occasionally entries are arranged alphabetically by street name. Rate books can be bound volumes (in the case of bound volumes, separate books, or separate sections of books, are usually created annually for each individual municipal ward or riding), loose leaves or cards depending on the system in use in the municipality. The rates are signed by not less than three members of the council and sealed with the seal of the municipality. Rates can include general rates, extra rates and separate rates. General rates are levied equally on all rateable properties within the municipality. General rates form part of the municipal fund which is used for expenses incurred in carrying out the Local Government Act. The amount of the rate is determined by council although a statutory limit applies. A rate is struck as a proportion of the rateable value of each property. A council may levy an extra rate on a subdivision of a municipality to cover expenses incurred in that subdivision. The extra rate is in addition to the general rate although the two combined may not exceed a specified statutory limit. A separate rate book is kept to account for the extra rate. A separate rate may be levied when the council undertakes works for the special benefit of a particular portion of the municipality. A separate rate is only levied after the council has been petitioned by the owners and occupiers of property in that portion of the municipality to receive the benefit. A separate rate book is used to account for the separate rate. Rate Books - Merriang On 3 November 1871 the Donnybrook and Wallan Wallan Road District (VA 3026) was renamed and proclaimed as the Shire of Merriang. Merriang Shire was united with Broadmeadows Shire on 1 October 1915 and became the Merriang, then Wallan, Riding of Broadmeadows Shire. This series consists of rate books created to record rate assessment and collection details for Merriang Shire from 1873 to 1915. It also includes, in unit 7 of the P1 consignment, rate information for Wallan Riding of Broadmeadows Shire for 1915/16. VA 2395 Broadmeadows is the subsequent agency to Merriang Shire and VPRS 7959, Rate Books is a subsequent series to this series. VPRS 8332, Rate Book, Donnybrook and Wallan Wallan Road District, has not been transferred into archival custody. That record is considered a previous series to this series.