VPRS 3975 Rushworth And Stanhope North Railway Line Rate Book

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.For each rateable property a record is created which identifies 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 record may comprise two parts: a Register of Rateable Properties and a Rates Register. The Register of Rateable Properties identifies the properties and persons rated and the Rates Register comprises the accounting details. Where these two parts exist they are registered separately.The format of rate records has changed over the years. Initially the levying and payment of rates were recorded in volumes (known as Rate Books) until the introduction of cards (known as Rate Cards) from the 1930s. In the 1980's and 1990's automated systems have mostly been used. Printouts of the automated system are usually produced as the rate record. Series of rate records in different formats are registered separately.

每年，各地方议会均须就其市政辖区内的所有应课差饷物业（rateable properties）制定并征收差饷（rates）。《1854年市政机构法案（第26号）》（Municipal Institutions Act 1854, No.26）授权地方议会制定附例，规范自身议事程序，其中包括差饷征收事宜。差饷税额虽设有法定上限，但由地方议会核定，差饷亦是议会的主要收入来源。
差饷记录是针对应课差饷物业的差饷征收与缴纳情况的档案。除面向所有物业统一征收的一般差饷外，地方议会还可征收附加差饷或专项差饷。附加差饷可在一般差饷之外，针对市政辖区内的分区征收，用于覆盖该分区产生的开支；专项差饷则可在议会为市政辖区内特定区域开展专项受益工程时征收。一般、附加及专项差饷各自保有独立的差饷记录，因此分别归入不同的档案序列。
针对每一处应课差饷物业，均会创建档案，记录物业及缴税人的身份信息，并包含物业年度估值、应缴税额、已缴税额、欠缴金额以及差饷停征的相关情形。完整的差饷记录可分为两部分：应课差饷物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register）。前者用于登记物业及缴税人信息，后者则包含会计核算明细。若该两部分档案均存在，则会分别进行归档登记。
差饷记录的档案格式历经多年变迁。早期，差饷的征收与缴纳情况以账簿（即差饷簿（Rate Books））形式记录，直至20世纪30年代起改为卡片（即差饷卡（Rate Cards））形式。20世纪80至90年代起，自动化系统得到广泛应用，差饷记录通常以自动化系统的打印输出件形式留存。不同格式的差饷记录序列均分别归档登记。