NRS-17976 | Rate Receipt Books [Municipality of Hillgrove]

This series of Rate Receipt Books for the Municipality of Hillgrove records 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 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. This series consists of the Councils copy of notices sent at least yearly to ratepayers under s.141 of the Municipalities Act 1879. The first volume provides the following information:- Name of person liable to pay rates, Assessment number, Valuation, Street, Section and Lot No., Amount due (general and water rate), and date of service of notice The receipt books had less information. Signed by the Town Clerk, information recorded on the notices included assessment number of the ratepayer, amount due and amount paid. The notice gave the amount of the annual valuation, which was based on the information recorded in the rates and valuation books. Custody History These records were originally transferred together with records of the Dumaresq Shire Council. The two Councils were amalgamated in 1923 and as a consequence of the amalgamation, the records of Hillgrove Municipality came into the possession of the Clerk of the Dumaresq Shire Council. The Council continued to maintain the records until 13 January 1961 when they were transferred to the University Archives together with Council records.

本系列馆藏为希尔斯格罗夫（Hillgrove）自治市的税率缴款收据簿，记录了房产所有者缴纳市政税的相关情况。各地方议会每年均需确定辖区内所有应纳税房产的税率标准，并负责收缴对应税款。此类收据簿最初依据1867年《市政法案》（第12号法案，1867年）第163-188条制定，后续版本则依据后续修订的立法规范编制。上述条款明确了议会的征税职责，以及维护税率收据簿的法定要求。市政税依据该法案第153条征收，该条款授权议会制定地方性规章。税款可分为一般性税款与专项税款，例如水费或教育税费。第183条规定，各类账目需定期提交审计。本系列馆藏为议会留存的税单副本，此类税单依据1879年《市政法案》第141条规定，至少每年向纳税人寄送一次。首卷包含以下信息：应纳税人姓名、评估编号、评估价值、街道地址、地块分区及编号、应缴税额（含一般性税款与水费），以及税单送达日期。收据簿所载信息相对精简。税单由市政书记员签署，其上记录的信息包括纳税人评估编号、应缴税额与实缴税额。税单会列明年度评估价值，该价值基于税率簿与评估簿中的登记信息核算得出。保管历史：本批档案最初与杜马雷斯克郡（Dumaresq Shire）议会的档案一同移交。1923年，两个议会合并，希尔斯格罗夫自治市的档案因此由杜马雷斯克郡议会书记员接管。该议会持续保管这批档案直至1961年1月13日，当日档案与议会其他文件一同移交至大学档案馆。