VPRS 3754 Rate Books

Under Section 5 of the Mildura Vineyards Protection Act 1918 (No. 2959), the Mildura Vineyards Protection Board was able to make and levy an annual Vineyards Protection Rate on owners or occupiers of vineyards within the Mildura Vineyards Protection District. The amount of rate was to be determined by the Board based on the age of the vines, although a statutory limit applied [S.5(1)]. All monies received by the Board were to be paid into a vineyards protection fund, to be used for payment of compensation and expenses incurred in the work of the Board [S.8].Early in each financial year (between October and December) the Board struck the Vineyards Protection Rate for the following financial year ending 30 September. Information about rateable properties was collected annually and entered into a rate book, including amounts due and paid for each property based on the age of vines.The Rate Books in this series are assessment books as required by Section 5(4) of the Act, containing a record of the levying of rates on rateable vineyards. Each Rate Book relates to one financial year, and containsThe geographical division within the Mildura Vineyards Protection DistrictNumber on the rateName of occupier (and owner if leased)Address (for some entries)Description and situation of the rateable propertyArea of vines planted showing agesAmounts due for each age group of vinesAmounts paidArrears carried forward.As rates were received they were entered in report books. The receipt information was also entered in the Rate Book against the entry for the relevant property, with a reference to a folio number in a rates cash book. This appears to be the Rate Collectors Report Book (VPRS 3753) which lists rates paid in order of receipt. At the end of each Rate Book is a summary of amounts due and received for that financial year. For the financial year ending 30 September 1928 a Rates Arrears Book (VPRS 3531) details the arrears brought forward and amounts paid. In the Rate Book for financial year ending 30 September 1927 there is an annotation indicating that it was audited on 17 September 1929.It appears that some Rate Books are missing. As at October 2001, the PRO does not hold Rate Books relating to the financial years ending 30 September 1923 and 30 September 1926. Entries in the Rate Books for the prior and following years indicate that a rate was levied for both 1923 and 1926. Minutes of the Board for 2 October 1922 also indicate that a rate was struck for the year ending 30 September 1923.Although legislation dissolving the Board came into effect in 1932, it is not clear whether the Board was active throughout the entire period from 1919 to 1932. Records held by the PRO indicate that the Board was active from 1919 until at least 1928. The financial year ending 30 September 1927 may have been the final year for which the vineyards protection rate was levied (see series text for VPRS 3531).