NRS-15797 | Valuation book [Gladstone Municipal Council and Wrightville Council]

This series contains the Valuation books of the Gladstone and Wrightville Municipal Council. Each year each local council is required to set the level of, and levy rates in respect of all rateable properties within the municipal district. These books were initially created under s. 140 of the Municipalities Act 1897 (Act No. 23,1897) , and subsequent legislation. This section required the annual valuation of all rateable properties within the Council District. Rate books were required to be created under s.147 of the Municipalities Act. For each rateable property a record was created which generally identified the property and person rated and included details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned. A complete rate may comprise two parts; a rate book and a valuation book. The Valuation books generally identified the properties and persons rated and the rates book comprised the accounting details. Valuation and Rate books were generally maintained separately and therefore have been registered as separate series. Where the books were maintained together they have been registered as one series. The Valuation books for Gladstone and Wrightville specifically contained the following information; name, trade/occupation, and postal address of owner, Street/lot number, the improved and unimproved capital value, and the assessed annual value of the property. Rates books were maintained in NRS 15798 . Custody History This series was in the custody of Mitchell library from 1965 until December 2001 when it was transferred to State Records NSW under section 29 of the State Records Act, 1998.

本系列档案包含格拉德斯通与赖茨维尔市议会（Gladstone and Wrightville Municipal Council）的估值簿册。各地方议会每年均需核定并征收市政管辖区内所有应课税物业的税率及相关税项。该类簿册最初依据1897年《市议会法》（Municipalities Act 1897，第23,1897号法令）第140条及后续立法制定，该条款要求对议会管辖区内的所有应课税物业进行年度估值。税率簿册则需依据《市议会法》第147条编制。针对每一处应课税物业，均会生成对应档案，通常会列明物业及缴税人的信息，并包含物业年度估值、应缴税额、已缴税额、欠缴税额以及税款豁免情况等详情。一套完整的税档通常包含两部分：税率簿与估值簿。估值簿一般用于列明应课税物业及缴税人的相关信息，而税率簿则包含会计核算明细。估值簿与税率簿通常分开保管，因此分别归档为独立系列；若两类簿册合并保管，则合并归档为单个系列。格拉德斯通与赖茨维尔市议会的估值簿册额外包含以下信息：业主姓名、行业/职业、邮寄地址、街道/地块编号、物业改良后与未改良资本价值，以及经评估的物业年度估值。税率簿册归档于NRS 15798类目下。保管历史：本系列档案自1965年起由米切尔图书馆（Mitchell Library）保管，直至2001年12月依据1998年《州档案法》第29条移交至新南威尔士州档案处（State Records NSW）。