NRS-22135 | Rate books [St Peters Municipal Council]

This series contains the rate books of St Peters Municipal CouncilEach 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.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.For each rateable property record was created which generally identified the property and person rated and included 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 comprised 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 Municipality was divided into two wards: St Peters and Cook’s River. The boundaries were from Unwins Bridge, north up Unwins Bridge Road on the boundary of Marrickville Municipal Council, east and south-east on the boundaries of Newtown and Alexandria Municipal Councils to Shea’s Creek, and south down Shea’s Creek to Cook’s River, and west up to the river to Unwins Bridge. In 1878 a third ward, Brompton was proclaimed. By 1904 a fourth ward was added and ward names were changed to North, Brompton, Bellevue and Tempe. The western boundary of the Municipality was extended in 1920 when the Council took over the portion of land between Unwins Bridge Road and the Illawarra Railway Line from the Municipality of Marrickville.本系列馆藏圣彼得市政委员会（St Peters Municipal Council）的税率簿册。每年，各地方议会均需制定税率标准，并就市政或郡辖区内所有应课税不动产（rateable properties）征收税款。此类税率簿册最初依据1897年《市政法案》（Municipalities Act 1897，第23号法令，1897年）第137至156条及后续立法编制，上述条款明确了议会的征税职责及维护税率簿册的义务。税款依据第130条征收，该条款授权议会制定附例。税款可分为一般性税款与专项税款，例如水费或教育税。每处应课税不动产均会生成对应档案，通常会记录不动产及纳税主体信息，并包含不动产年度估值、应缴税额、已缴税额、欠缴金额及税款豁免情况等细节。完整的税款档案可分为两部分：税率簿册与估值簿册（Valuation book）。估值簿册通常用于记录应课税不动产及纳税主体信息，而税率簿册则包含财务核算明细。估值簿册与税率簿册通常分开保管，因此被归为独立系列；若两类簿册合并保管，则合并登记为一个系列。该市政辖区最初分为两个市政选区（ward）：圣彼得区与库克河区。辖区边界以昂温斯桥（Unwins Bridge）为起点：向北沿昂温斯桥路（Unwins Bridge Road）至马里克维尔市政委员会（Marrickville Municipal Council）辖区边界，向东及东南方向沿纽敦与亚历山德里亚市政委员会（Newtown and Alexandria Municipal Councils）辖区边界延伸至希亚溪（Shea’s Creek），再向南沿希亚溪至库克河，最后向西沿库克河折返至昂温斯桥。1878年正式增设第三个市政选区布朗普顿；至1904年，又增设第四个市政选区，选区名称调整为北区、布朗普顿、贝尔维尤与坦佩。1920年，该议会从马里克维尔市政委员会接管昂温斯桥路与伊拉瓦拉铁路线（Illawarra Railway Line）之间的区域，市政辖区西界随之扩展。