VPRS 5928 Valuation Book

Since the proclamation of the Municipal Institutions Act 1854 (No. 26) local councils have been empowered to annually make the levy General Rates in respect of all rateable properties within the municipal district. (This provision has been incorporated in all Local Government Acts from 1873). Rates are the main source of income of the municipality and valuation is an integral part of the rating system.Under the Act, Councils are required to cause a valuation of all rateable property. The initial valuation must take place no less than three months after the constitution of the municipality with subsequent valuations occurring from time to time as determined by the Council. Under the provisions of the Local Government Act 1958 a valuation must be held at least once within the six years following the previous one.This particular volume was transferred to PROV by the University of Melbourne Archives whjich had previously received it as part of the E.J. Semmens Collection.

自1854年《市政机构法案》（第26号）颁布以来，地方议会即获授权，可就市政辖区内所有应课税物业（rateable properties）每年征收一般差饷（General Rates）。此项规定自1873年起被纳入所有《地方政府法案》。差饷是市政当局的核心收入来源，而估值（valuation）则是差饷征收体系中不可或缺的一环。根据该法案，议会须对所有应课税物业开展估值工作。首次估值须在市政当局成立后至少三个月内启动，后续估值的开展频次由议会自行确定。根据1958年《地方政府法案》的规定，在上一轮估值完成后的六年周期内，至少须开展一次新一轮估值。本品卷宗由墨尔本大学档案馆（University of Melbourne Archives）移交至PROV，该馆此前曾将其作为E.J.塞门斯藏品集（E.J. Semmens Collection）的组成部分予以收藏。