| Description | This sub-series consists of records relating to land tax assessments, including:
- land tax assessments: these annual returns for townships, filed by wapentakes, are fairly complete from 1781, and give the names of proprietors, occupiers, and assessments. From 1799 details are included of tax exonerated or redeemed and from 1826 there are brief descriptions of property [1759-1832]
- lists of districts in the North Riding for which there were separate or joint collections of land tax at the time of the passing of the Act, 28 george III, cap. 36 (1788) "An Act for the better securing the Rights of Persons qualified to vote at County Elections" [1788] |
| Administrative history | In 1710 an attempt to check fraudulent voting by prescribing that no person might vote who had not been charged to public taxes for property worth 40 shillings per annum was made. Statutes of 1744 (18 George II cap. 18 s. 4) and 1780 (20 George III cap. 17, s. 3) reinforced this by arranging that duplicates of land tax assessments should be deposited with the Clerk of the Peace as evidence of qualification by the local Commissioners of Land Tax. This was rendered unnecessary by an Act of 1832 (2 & 3 William IV cap. 45). |