VPRS 1696 Rate Books

Every year each local council is required to make and levy rates in respect of all rateable properties within its 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. Separate rate records are maintained for general, extra and special rates and these are therefore registered as separate series.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. Where these two parts exist they are registered separately.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) until the introduction of cards (known as Rate Cards) from the 1930s. In the 1980's and 1990's automated systems have mostly been used. Printouts of the automated system are usually produced as the rate record. Series of rate records in different formats are registered separately.This series consists of rate books for the municipality of Braybrook (District 1860-1871; Shire 1871-1951) VA 3024, and one volume for the City of Sunshine, VA 2514, for the year 1951-1952. Rate books for the period 1863/1871 have been registered in VPRS 1695.The P0000 consignment of this series consists of Rate Books for the period 1888 to 1951. Earlier shire rate books for the period 1871 to 1888 were presumed not extant at the time of registration of the series in 1991.The P0001 consignment of this series consists of an extra Rate Book for 1912 to 1913 for the Railway and River Ridings. This volume was transferred from the City of Keilor (VA 987) in 1991. It is not clear why, how, or when this record appeared at the Keilor municipal offices.

每年，各地方议会（local council）均须就其市政管辖区内的所有应课税物业（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，以规范自身运作流程，其中包括差饷征收事宜。尽管存在法定上限，但差饷税额仍由地方议会确定。差饷是地方议会的主要财政收入来源。
差饷记录（rate record）是对应课税物业的差饷征收与缴纳情况的记载。除了面向所有物业统一征收的一般差饷外，地方议会还可征收附加差饷或专项差饷。附加差饷可在一般差饷之外，针对市政管辖区内的分区征收，用于覆盖该分区产生的开支。当地方议会为市政管辖区内特定区域的专项受益项目开展工程时，可征收专项差饷。一般差饷、附加差饷与专项差饷分别留存差饷记录，因此各自以独立序列进行归档。
针对每一处应课税物业，均会创建一条记录，用于标识该物业及应课税权利人，并包含物业年度估值、应缴金额、已缴金额、拖欠款项以及差饷豁免情况等详细信息。完整的差饷记录可分为两部分：应课税物业登记册（Register of Rateable Properties）与差饷登记册（Rates Register）。前者用于标识应课税物业及权利人，后者则包含财务核算明细。若这两部分均存在，则需分别进行归档。
差饷记录的格式历经多次演变。最初，差饷的征收与缴纳情况均以册簿形式记载（即差饷簿（Rate Books）），直至20世纪30年代引入卡片形式（即差饷卡（Rate Cards））。20世纪80年代至90年代，自动化系统得到广泛应用，自动化系统的打印输出文件通常作为差饷记录留存。不同格式的差饷记录序列均需分别归档。
本序列包含布雷布鲁克（Braybrook）市政管辖区的差饷簿：其中区议会时期（1860年-1871年）、郡议会时期（1871年-1951年）的档案编号为VA 3024；另有Sunshine市1951年-1952年的差饷簿一册，档案编号为VA 2514。1863年至1871年的差饷簿已归档至VPRS 1695。
本序列的P0000批次包含1888年至1951年的差饷簿。1991年本序列归档时，1871年至1888年的早期郡议会差饷簿被推定已佚失。
本序列的P0001批次包含1912年至1913年铁路与河区的附加差饷簿一册。该册档案于1991年从凯洛尔（Keilor）市（档案编号VA 987）移交而来，目前尚不清楚该记录为何、如何以及何时留存于凯洛尔市政办公室。