VPRS 14359 Rate Books

The Borough of Woodend was authorised to determine and collect Rates by virtue of the Boroughs Statute, and became part of the United Shire of Newham in 1871. From 1872 until 1875 the authorising legislation was the Shire's Statute; from 1875 it was the various Local Government Acts. The Health Rate (later Sanitary Rate) was collected by virtue of the Health Act 1890 (Act No. 1098) and subsequent Acts.The United Shire of Newham was divided into four Ridings: Woodend Riding, West Riding, Central Riding, and Campaspe Riding. From 1919, Woodend Township was added as an extra Riding.A new valuation of the entire Shire was required in 1913, resulting in the creation of the workbook (Unit 18) and a Rate Book for the collection of the additional General Rate of an extra three pence in the pound (Unit 20). Details of the changes can be located in VPRS 14325 Council Minutes.For the General Rate, information could be recorded under the following headings:Number on the rate; Surname of person rated; Christian name of person rated; Trade or occupation; Name of owner of rateable property; Description and situation of rateable property; Riding of Shire; Division for separate rating by reason of special benefits; Electoral District and Division; Net annual value; Rate at x pence in the pound; Paid; Interest paid; When paid; Arrears carried to page; Remarks. Information collected for the Health or Sanitary Rate was very similar, but included the number of Pans (for night soil collection), or whether the property had a septic tank, or other short comments.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.

伍登德自治镇（Woodend Borough）依据《自治镇法令》获得核定税率并征收税款的权限，并于1871年并入纽哈姆联合郡（United Shire of Newham）。1872年至1875年间，其征税的法定依据为《联合郡法令》；1875年起则变更为各项《地方政府法案》。卫生税（Health Rate，后更名为环卫税（Sanitary Rate））依据1890年《卫生法案》（第1098号法案）及后续法案征收。

纽哈姆联合郡下设四个郡分区：伍登德分区、西区分区、中区分区与坎帕斯佩分区。1919年起，伍登德镇区新增为额外郡分区。

1913年，联合郡需开展全域应税财产重估工作，由此催生了工作簿（单元18）与用于征收“每英镑税额额外加收3便士”的附加普通税的税册（单元20）。本次调整的详细记录可查阅VPRS 14325号议会会议纪要。

普通税的登记信息可按以下栏目记录：税单编号、纳税人姓氏、纳税人名字、行业或职业、应税财产所有者姓名、应税财产描述与坐落位置、所属郡分区、因特殊福利单独计税的分区、选举区与选区、年度净估值、每英镑征收x便士税额、已缴税额、已付利息、缴款日期、结转欠税页码、备注。

卫生税（或环卫税）的采集信息与普通税高度相似，但额外包含粪桶数量（用于夜间粪便收集）、物业是否配备化粪池或其他简短备注信息。

税捐记录是应税财产的税款征收与缴纳情况档案。除面向所有物业统一征收的普通税外，地方议会还可征收附加税或专项税。附加税可在普通税基础上，针对市政辖区内的特定分区征收，用于覆盖该分区产生的相关开支。专项税则在议会为市政辖区内特定区域开展专项工程时征收。普通税、附加税与专项税分别留存税捐记录，因此各自形成独立的登记序列。