VPRS 7243 General 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.The P2 consignment of this series was originally documented as VPRS 7261/P1.

每年，各地方议会均须就其管辖区内所有应评税物业厘定并征收差饷。1854年《市政机构法案》（第26号）授权地方议会制定附例，以规管自身运作程序，其中包括差饷征收事宜。尽管存在法定上限，但差饷税额仍由议会自行厘定，而差饷亦是议会的主要收入来源。

差饷记录是针对应评税物业的差饷征收与缴纳情况所建立的档案。除了对所有物业统一征收的一般差饷外，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，针对市政辖区内的分区征收，用以覆盖该分区产生的开支；专项差饷则可在议会为市政辖区内特定区域的专项福祉开展工程时征收。需分别为一般差饷、附加差饷及专项差饷维护差饷记录，因此这些记录会被注册为独立的系列档案。

针对每一处应评税物业，均会创建专属档案，用于标识该物业及应课税责任人，并包含物业年度估值、应缴金额、已缴金额、欠款金额以及差饷停征情况等详细信息。一份完整的差饷记录可分为两部分：应评税物业登记册与差饷登记册。其中，应评税物业登记册用于标识物业及应课税责任人，差饷登记册则包含会计核算相关的详细细节。若同时存在这两部分档案，则会分别进行注册登记。

多年来，差饷记录的格式历经演变。最初，差饷的征收与缴纳情况被记录于成册档案（时称「差饷簿」）中，直至20世纪30年代引入卡片式档案（时称「差饷卡」）。到了20世纪80年代与90年代，自动化系统得到广泛应用，自动化系统生成的打印件通常即作为差饷记录使用。不同格式的差饷记录系列档案均会分别进行注册登记。

本系列档案的P2批次最初的归档编号为VPRS 7261/P1。