NRS-22153 | Valuation books [St Peters Municipal Council]

This series contains the Valuation books of the St Peters 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 18. (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.

本系列藏品为圣彼得市政委员会的估价簿。1867年《市政设立法案》（31 Victoria法案第12号）要求地方当局任命估价师，其职责为定期核定其所任职市政辖区内全部应课税财产的价值。(1) 估价师有权进入应课税财产场所，并向占用人提出必要问询，以完成税捐簿的编制。(2) 税捐税率由市政委员会确定。(3) 该法案规定需留存估价簿(4)，且簿册应包含以下信息：估价编号、财产坐落位置、占用人、承租人与所有人姓名、财产描述、年值、市政委员会评定的价值、上诉后核定的价值、每英镑税额及相关备注。(5) 1897年《市政法案》（1897年第23号法案）(6)亦规定了上述职责。税捐簿可作为与征收或追缴税捐相关的法律程序中的呈堂证供(7)。1916年《土地估价法案》（1916年第2号法案）(8)将估价职能从市政机构转移至总估价师部门，原市政辖区自此改为估价辖区。上述估价簿与税捐簿均为手写编制，并按时间顺序排列。
尾注
(1) 1867年《市政设立法案》第172条。
(2) 同前，第173-174条。
(4) 同前，第174条。
(5) 同前，附件18。
(6) 1897年《市政法案》第138-147条及附件18。
(7) 1867年《市政设立法案》第178条及1897年《市政法案》第156条。
(8) 1916年《土地估价法案》第12条。