NRS-21519 | Lighting and Water Rate Book [Municipality of Nowra]

This series contains the Lighting and Water Rate books of the Municipality of Nowra.An Act to Establish Municipalities 1867 (31 Victoria act no 12) provided for the levying of special rates 'for the purpose of constructing and maintaining any works for or relating to the draining of lands water supply sewerage or lighting with gas.' The rates could be imposed upon the owners and occupants of the houses in the streets which derived any benefit or advantage from the works being completed. The rates could not exceed sixpence in the pound on the assessed annual value of a property. (1)Where a volume contains lighting and water rates the book covers a calendar year with lighting rates in the first half and water rates in the second half of the book. The halves are indicated by a tab in the book labelled 'water'. For each rate type, the details for the rateable properties are spread over a double page. For each rateable property the following details are recorded - assessment number; section; allotment; owner; occupier; description of property; unimproved capital value; improved capital value; assessed annual value; current rate; current rate special; total rate for year; arrears brought forward; total amount owing; amounts paid during the half year ended 30 June and 31 December; rates abandoned; current arrears and date of authorising abandonment; arrears carried forward; assessment number on next rate and remarks.The volumes are completed by hand and arranged chronologically.ENDNOTES:(1) An Act to Establish Municipalities 1867 (31 Victoria act no. 12) s. 165