NRS-21514 | Rate Book [Municipality of Nowra]

The purpose of this series was to record details of the summary of rates of the Municipality of Nowra to show all amounts payable and paid during the first and second half a year.Each 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 s. 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.Specifically, these volumes contain the following information: Valuation and Assessment Number; Previous Assessment Number; Owner's Name; Unimproved Capital Value; Amount Payable; Amount Paid During the First Part of the Year; Amount Paid During the Second Part of the Year; Abandonments; Arrears Carried Forward and Remarks.These rates books are completed by hand and arranged chronologically.

本系列数据集旨在记录瑙拉自治市（Municipality of Nowra）的税率汇总详情，以展示该辖区上下半年度内应缴与实缴的全部税额。每年，各地方议会均需核定辖区内所有应课税不动产的税费标准，并完成相关税费的征收工作。此类税册最初依据1897年《自治市法案》（Municipalities Act 1897，第23,1897号法案）第137至156条及后续立法制定。上述条款明确了议会的税费征管职责，以及维护税册的法定要求。税费依据第130条征收，该条款授权议会制定市政附例。税费可分为普通税费与专项税费，例如水费及教育税费。具体而言，此类税册包含以下信息：估值与评估编号、原评估编号、业主姓名、未改良资本价值、应缴税额、上半年实缴税额、下半年实缴税额、弃缴情况、结转欠款及备注。此类税册均为手工填写，并按时间顺序编排。