UK Land Tax Redemption

[brownie190678]

Just starting out, so please be gentle.

Please have a look at the attached Land Tax Register 1798 and let me know what it means

Particularly in relation to John Espin. What does it say (as I am yet to understand fully the handwriting) and what (in laymans terms) does it all mean?

Thanks

[Annie65115]

I think that John Espin owned the land/properties and the other people are those who rented from him; the figures show the rent paid/payable.

At least, that has been my understanding of these lists - someone else will tell us if I'm wrong!

[brownie190678]

Thank you Annie!!

[Bookbox]

The figures in the column ‘Sums Assessed’ are not the rent, but the amount of tax charged on each property or piece of land.

Land Tax was assessed against the annual rental value of the property. From 1772 to 1909 it was charged at 4 shillings in the pound. So multiplying these figures by 5 gives you the annual rental value of each property in 1798.

Properties valued at under 20 shillings per year were exempt from the tax.

These printed forms were introduced in 1798 when ‘redemption’ of land tax was first introduced. From 1798 onwards land-owners could make a lump-sum payment equivalent to 15 years tax. This would ‘exonerate’ them from paying any further land tax. The date of any exoneration may be recorded in the right-hand column.

[Annie65115]

Thank you Bookbox!