NRS-16695 | Rate books [Municipality of Annandale]

This series of Rate books of the Borough, and from 1907 of the Municipality of Annandale, record payment of rates by property owners. 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.163-188 of the Municipalities Act 1867 (Act No.12, 1867) and later rate books were created under 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. Section 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 details recorded in the rate books varied over time but all contain the basic details of property location, owner, and amount of rates levied and paid. The rate books have numbered folio pages with printed, titled columns for the entry of information. Handwritten entries in columns generally record the following information: assessment number, owner of property rated, nature or description of building, street name and number, unimproved capital value, improved capital value, reductions, general rate (amount payable on each rateable property based on the Unimproved Capital Value of the property), arrears or interest owing, total payable for the year, payments to end of quarter, and arrears carried forward. Entries have been made by order of street name and assessment number. Some of the volumes have an index to streets by folio number. Early volumes in the series also include entries relating to the payment of a Lighting Rate and the first volume is entitled Borough of Annandale Assessment Book. The rate books are arranged chronologically.Although the series contents do not go beyond 1942, it is likely the series ceased to be created at the end of 1948 when the Municipality of Annandale was absorbed by the Municipality of Leichhardt under the Local Government (Areas) Act, 1948 (Act No.30, 1948).