NRS-21512 | Valuation and Rate Books [Cambewarra Shire Council]

This series contains the Valuation and rate books of the Cambewarra Shire 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 rates books are completed by hand and arranged chronologically.Endnotes 1. An Act to Establish Municipalities, 1867 s.172.2. Ibid. s.173-174.3. Ibid. s.164.4. Ibid. s. 174. 5. Ibid. Schedule L.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.

本数据集系列涵盖坎贝沃拉郡议会（Cambewarra Shire Council）的估价与税率簿。
1867年《自治市设立法案》（An Act to Establish Municipalities, 1867，31 Victoria Act No.12）要求地方主管部门任命估价师，其职责为定期评定其任职自治市内所有应课税财产的价值。(1) 估价师有权进入应课税场所，并向占用人询问必要问题以完成税率簿编制；(2) 税率本身由议会确定；(3) 该法案规定需留存税率簿(4)，且税率簿应包含以下信息：估价编号、坐落信息、占用人、承租人与所有人姓名、财产描述、年值、议会评定价值、上诉后确定的价值、每英镑税额及任何备注说明(5)。
上述职责在1897年《自治市法案》（Municipalities Act, 1897，Act No.23, 1897）中亦有规定(6)。税率簿可作为与税款征收或追缴相关法律程序中的呈堂证供(7)。
1916年《土地估价法案》（Valuation of Land Act, 1916，Act No.2, 1916）将估价职能从自治市移交至总估价师署（Valuer-General's Department），原自治市改为估价辖区(8)。本批税率簿均为手写完成，并按时间顺序编排。

尾注：
1. 1867年《自治市设立法案》第172条。
2. 同上，第173-174条。
3. 同上，第164条。
4. 同上，第174条。
5. 同上，附录L。
6. 1897年《自治市法案》第138-147条及附录18。
7. 1867年《自治市设立法案》第178条与1897年《自治市法案》第156条。
8. 1916年《土地估价法案》第12条。