VPRS 8354 Rate Books

Every year each local council is required to make and levy rates in respect of all rateable properties within their municipal district. The Municipal Institutions Act 1854 (No.26) empowered local councils to make by-laws for the regulation of their own proceedings including the collection of rates. The amount of rate is therefore determined by the council although a statutory limit applies. Rates are the main source of revenue for the council. 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 subject to a petition lodged by the owners and occupiers of property in that portion. Separate rate records are maintained for general, extra and special rates. For each rateable property a record is created which identifies the property and person rated and includes details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned. A complete rate record may comprise two parts: a Register of Rateable Properties and a Rates Register. The Register of Rateable Properties identifies the properties and persons rated and the Rates Register comprises the accounting details. Rate records can be arranged in various ways. It is common for rate records to be created according to the year in which the rate took place and then by the ward or riding of the municipal district. Within that arrangement entries are usually made by street and property number. The arrangement of the streets may be alphabetical but more often than not they are arranged according to an established route. In the latter case it is common for each property to be allocated a consecutive rate (or assessment) number which reflects the particular route. The rate numbers usually change each year due to the addition or removal of rateable properties along the route. An index to street names is sometimes created to assist identification of entries under this arrangement. The format of rate records has changed over the years. Initially the levying and payment of rates were recorded in volumes (known as Rate Books) which gave way in the 1950s and 1960s to cards and in the 1980s and 1990s to automated systems.

每年，各地方议会（local council）均须就其管辖区内的所有应课差饷物业（rateable properties）制定并征收差饷（rates）。《1854年市政机构法案》（Municipal Institutions Act 1854，第26号）授权地方议会制定附例，以规管自身运作流程，其中包括差饷征收事宜。尽管存在法定上限，但差饷征收总额仍由地方议会敲定。差饷是地方议会的主要财政收入来源。

差饷记录（rate record）是针对应课差饷物业的差饷征收与缴纳情况所留存的档案。除了对所有物业统一征收的一般差饷（general rate）外，地方议会还可征收附加差饷（extra rate）或专项差饷（special rate）。附加差饷可在一般差饷的基础上，针对市政辖区内的特定分区征收，用于覆盖该分区产生的开支。专项差饷则是在地方议会为市政辖区内特定区域开展专项惠民工程时，经该区域物业业主及占用人提交请愿后方可征收。针对一般差饷、附加差饷及专项差饷，需分别留存差饷记录。

针对每一处应课差饷物业，均会创建专属档案，用以标识该物业及应课税主体，并载明物业年度估值、应缴金额、已缴金额、拖欠款项以及差饷停征的相关时间节点。一套完整的差饷记录可分为两部分：应课差饷物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register）。应课差饷物业登记册用于标识物业及应课税主体，而差饷登记册则包含相关财务核算细节。

差饷记录可采用多种编排方式。较为常见的编排逻辑是先按差饷征收年度分类，再按市政辖区的选区（ward）或分区（riding）划分。在此分类框架下，档案条目通常会按街道及物业编号进行排序。街道的排序方式可采用字母序，但更多情况下会按照既定的通行路线排布。采用后者的排布方式时，通常会为每处物业分配一个连续的差饷（或估值）编号（rate (or assessment) number），以对应其所在的通行路线。由于沿线应课差饷物业的增减变动，差饷编号通常每年都会发生调整。此类编排方式下，有时会创建街道名称索引，以辅助档案条目的检索识别。

差饷记录的存储格式历经多年演变。早期差饷的征收与缴纳情况均记录于成册的簿册（即差饷簿（Rate Books））中；20世纪50至60年代，簿册逐渐被卡片式档案取代；而到了80至90年代，则改用自动化系统进行存储。