VPRS 17569 Valuation Register

This series consists of volumes which record valuations made by the municipality on rateable properties. Each volume in custody details the valuation made in a given year. There is no index to the entries in the volumes.Municipal ValuationsSince 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.The Act also specifies the form in which the valuer is to make and return all valuations. Once adopted by the Council, the return of general valuation becomes an important accounting record. It serves as the basis for making of the rate (the rate struck is a proportion of the rateable value of each property), and for entry of individual valuations to the accounts in the Rate Books.ContentInitially valuations were recorded and returned to Council in a bound volume known as the Valuation Book. Each book comprises pages printed in the form specified in the Act. The following detail is recorded in these books by the Valuer:- name (and from 1874 occupation) of occupier;- name, residence (and from 1874 occupation) of the owner(s);- description/situation of the rateable property (usually the address);- electoral district and division (replaced by 1958 with ward or riding) containing the property;number of people occupying the property; and- details of the valuation.The identity of the valuer is recorded on the top of each page. The information recorded is further authenticated by his signature and date of return to the Council, usually on the page following the final valuation. This page will also contain the date and relevant signatures of the adoption of the valuations by the Council.

本系列档案包含多卷市政机构对应税不动产（rateable properties）所做的估值记录。馆藏每一卷均详细记载了对应年度的估值结果，卷内条目未编制索引。

市政估值
自1854年《市政机构法案》（Municipal Institutions Act 1854，第26号）颁布以来，地方议会被赋予权力，可就市政辖区内所有应税不动产按年度征收一般市政税（General Rates）。该条款自1873年起被纳入所有地方政府法案（Local Government Act 1873）。市政税是市政机构的主要收入来源，而估值是征税体系不可或缺的组成部分。

根据该法案，地方议会需对所有应税不动产开展估值工作。首次估值需在市政机构成立后至少三个月内完成，后续估值频次由议会自行决定。依据1958年地方政府法案（Local Government Act 1958）的规定，相邻两次估值的间隔不得超过六年，即每六年至少需完成一次估值。

该法案同时规定了估值师编制和提交所有估值报告的格式。经议会通过后，一般估值报告将成为重要的会计档案，其既是核定市政税税率（税率为单宗不动产应税价值的一定比例）的依据，也是将单宗物业估值录入《税册》（Rate Books）的基础。

档案内容
早期估值信息以装订成册的《估值簿》（Valuation Book）形式记录并提交给议会，每册均采用法案规定格式印刷的内页。估值师需在簿册中记录以下信息：
- 占用人姓名（1874年起新增占用人职业信息）；
- 业主姓名、居所地址（1874年起新增业主职业信息）；
- 应税不动产的描述与坐落信息（通常为地址）；
- 不动产所属的选举区与分区（1958年起改为选区或管区）；
- 不动产的居住人数；
- 估值详情。

每一页顶部均会标注估值师身份。记录的信息需经估值师签名及提交议会的日期予以确认，签名与提交日期通常标注在最后一条估值记录所在页的背面。该页面同时会记录议会通过该估值的日期与相关签名。