VPRS 1106 Rate Books, Stawell Water Supply

Every year each local council is required to make and levy rates in respect of all rateable properties within its municipal district. The Municipal Institutions Act 1854 (No.26) empowered local councils to make by-laws for the regulation of their own proceedings including the collection of rates. The amount of rate is therefore determined by the council although a statutory limit applies. Rates are the main source of revenue for the council. The rate record is a record of the levying and payment of rates on rateable properties. Apart from the general rate which is levied equally on all properties, a council may levy an extra rate or a special rate. An extra rate may be levied, over and above the general rate, on a subdivision of a municipality to cover expenses occurred in that subdivision. A special rate may be levied when a council undertakes works for the special benefit of a particular portion of the municipality. Separate rate records are maintained for general, extra and special rates and these are therefore registered as separate series.

每年，各地方议会均须就其市政辖区内的所有应课税物业（rateable properties）制定并征收税项（rates）。《1854年市政机构法》（第26号）授权地方议会制定附例，规范自身运作流程，其中包括税项征收工作。尽管存在法定征收上限，但税项税额仍由议会核定。税项是议会的主要收入来源。
税项记录是对应课税物业的税项征收与缴纳情况的记录。除对所有物业统一征收的一般税项外，议会还可征收附加税项或专项税项。附加税项可在一般税项之外，针对市政某一分区征收，用于覆盖该分区产生的开支。当议会为市政辖区内特定区域的特殊利益开展工程时，可征收专项税项。需分别为一般税项、附加税项及专项税项维护独立的税项记录，因此这些记录会被作为独立的档案序列进行归档登记。