NRS-21780 | Rate Books [Tenterfield Municipal Council]

This series contains the Rate books of the Tenterfield 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.163-188 of the Municipalities Act of 1867 (31 Vic. No.12) (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. 153 which allowed the council to make by laws. Rates could be general, or special, such as water or educational rates. S.183 required that accounts books be submitted regularly for auditing. For each rateable property a record was created which generally identified 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. 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 comprises 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.The rate books of Tenterfield Municipal Council specifically contained the following information: a consecutive number allocated to each ratepayer, street name and number, name of owner, basic accounting information, and remarks. The general rate was the most important thing recorded. The General rate was the amount payable on each rateable property based on the Unimproved Capital Value of the property. The books also contain a summary of streets recording the name of the street, and basic accounting information.