NRS-16307 | Summary of Valuation and Rate Books [Waugoola Shire Council]

The purpose of this series was to record details of the summary of valuation and rates of the Waugoola Shire Council to show all amounts payable and paid during the first and second half a year. Each year each local council was required to set the level of, and collect rates in respect of all rateable properties within the shire district. These Rates and Valuation Books were initially created under s 53 - 68 of the Local Government (Shires) Act 1905, Regulations. (1) These sections specified the rules how the books should be entered and responsibilities of the council clerk for this process. 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. This record series contains volumes of Summary of Valuation and Rate Books of the Waugoola Shire Council. Specifically, these volumes contain the following information: Valuation and Rate Book Folio Number; Number of Assessments; Total Arrears; Unimproved Capital Value; Amount Payable; Amount Paid During the First Part of the Year; Amount Paid During the Second Part of the Year; Rates Abandoned; Arrears Carried Forward and Remarks.The Summary of Valuation and Rate Books prior to 1914 and after 1953 are not in the custody of State Records and may not be extant.FOOTNOTES:(1) NSW Government Gazette No. 262, p. 6446-6447

本系列数据集旨在记录沃古拉郡议会（Waugoola Shire Council）的估值与税率汇总详情，用以列明该议会在年度上下半财年的全部应缴与已缴税款金额。各地方议会每年均需核定并征收郡辖区内所有应纳税物业的相关税款。本套估值与税率簿册最初依据1905年《地方政府（郡）法案》第53至68条及相关条例制定。(1) 上述条款明确了簿册的登记规范，以及郡议会办事员在该流程中的职责。针对每一处应纳税物业，均会生成对应记录，通常包含物业与纳税人的身份信息，以及物业年度估值、应缴税额、已缴税额、拖欠税款金额、税款被放弃追讨的相关时间等详情。一套完整的税务档案通常包含两部分：税率簿与估值簿。估值簿一般用于登记应纳税物业与纳税人的身份信息，而税率簿则包含财务核算相关详情。估值簿与税率簿通常分开存档，因此被分别纳入不同的系列；若两者合并存档，则会被整合为单个系列。本记录系列包含沃古拉郡议会估值与税率簿汇总的多卷档案。具体而言，该系列档案涵盖以下信息：估值与税率簿对开页码、评估份数、拖欠税款总额、未改良资本价值、应缴税额、年度上半财年已缴税额、年度下半财年已缴税额、被放弃追讨的税款、结转拖欠税款及备注。1914年之前及1953年之后的估值与税率簿汇总档案，未由州档案馆保管，且可能已佚失。注释：(1) 新南威尔士州政府公报（NSW Government Gazette）第262号，第6446-6447页