NRS-22137 | Valuation books [Petersham Municipal Council]

This series contains the Valuation and Rate books of the Petersham Municipal Council.An act to Establish Municipalities, 1867 (31 Victoria Act, No. 12) required local authorities to appoint valuers whose task was regularly to determine the value all rateable property within the Municipality to which they were appointed. (1) Valuers were entitled to enter rateable premises and to ask the necessary questions of the occupants to enable the rate books to be completed. (2) The rate itself was determined by Council. (3) The Act stipulated that rate books should be kept (4) and that these should contain the following information. Valuation Number; Situation; names of occupant, lessee and owner; description of property; annual value; value assessed by Council; value determined on appeal; rate in the £ and any observation. (5). These responsibilities were likewise enacted in the  Municipalities Act, 1897 (Act No. 23, 1897) (6) Rate books were admissible as evidence in legal proceedings related to the levying or recovery of rates (7) The Valuation of Land Act, 1916 (Act No, 2, 1916) transferred the function of valuation from the municipalities to the Valuer-General's Department. Municipalities became Valuation Districts. (8)These valuation and rates books are completed by hand and arranged chronologically.Endnotes(1) An Act to Establish Municipalities, 1867 s. 172.(2) Ibid. s. 173-174.(4) Ibid. s. 174.(5) Ibid. Schedule L.(6) Municipalities Act, 1897 s. 138- 147, and Schedule 18.(7) An Act to Establish Municipalities, 1867 s. 178.; and Municipalities Act,.1897 s. 156.(8) Valuation of Land Act, 1916 s. 12.

本系列馆藏为彼得舍姆市议会（Petersham Municipal Council）的估值簿与税率簿。
1867年《市政建立法案》（An Act to Establish Municipalities, 1867，31 Victoria第12号法案）要求地方当局任命估值师，其职责为定期确定其履职辖区内所有应课税财产的价值。(1) 估值师有权进入应课税场所，并向占用人提出必要问询以完成税率簿的编制。(2) 税率本身由议会确定。(3) 该法案规定需留存税率簿(4)，且簿册应包含以下信息：估值编号、财产坐落、占用人、承租人与所有人姓名、财产描述、年值、议会评估价值、上诉裁定价值、每英镑税率及相关备注。(5) 1897年《市政法案》（Municipalities Act, 1897，1897年第23号法案）(6) 亦规定了相同的职责。税率簿在与征收或追缴税款相关的法律程序中可作为证据被采纳(7)。1916年《土地估值法案》（Valuation of Land Act, 1916，1916年第2号法案）(8) 将估值职能从市议会转移至总估值师署（Valuer-General's Department），市议会自此变为估值区。本批估值簿与税率簿均为手写完成，并按时间顺序编排。
尾注
(1) 1867年《市政建立法案》第172条。
(2) 同上，第173-174条。
(4) 同上，第174条。
(5) 同上，附录L。
(6) 1897年《市政法案》第138-147条及附录18。
(7) 1867年《市政建立法案》第178条；及1897年《市政法案》第156条。
(8) 1916年《土地估值法案》第12条。