NRS-16320 | Rate summary books [Cowra Shire Council]

The purpose of this series was to record details of the summary of rates of the Cowra Municipality Council to show all amounts payable and paid during the first and second half a year. 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 s. 137 - 156 of the Municipalities Act 1897 (Act No. 23,1897), 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. 130 which allowed the council to make by laws. Rates could be general, or special, such as water or educational rates. This record series contains volumes of Summary of Rate Books of the Cowra Municipality Shire Council. Specifically, these volumes contain the following information: Valuation and Assessment Number; Previous Assessment Number; Owner’s Name; Unimproved Capital Value; Amount Payable; Amount Paid During the First Part of the Year; Amount Paid During the Second Part of the Year; Abandonments; Arrears Carried Forward and Remarks.The Summary of Valuation and Rate Books until 1926, those between 1929 and 1943 and after 1946 are missing and may not be extant.