NRS-17976 | Rate Receipt Books [Municipality of Hillgrove]

Full description

This series of Rate Receipt Books for the Municipality of Hillgrove records payment of rates by property owners. Each year each local council was required to set the level of, and collect rates in respect of all rateable properties within the municipal district.

These rate books were initially created under s.163-188 of the Municipalities Act 1867 (Act No.12, 1867) and later rate books were created under subsequent legislation. These sections specified the rating responsibilities of the council, and the need to maintain a rate book. Rates were levied under s.153 which allowed the council to make by laws. Rates could be general, or special, such as water or educational rates. Section 183 required that accounts books be submitted regularly for auditing.

This series consists of the Councils copy of notices sent at least yearly to ratepayers under s.141 of the Municipalities Act 1879. The first volume provides the following information:- Name of person liable to pay rates, Assessment number, Valuation, Street, Section and Lot No., Amount due (general and water rate), and date of service of notice The receipt books had less information. Signed by the Town Clerk, information recorded on the notices included assessment number of the ratepayer, amount due and amount paid. The notice gave the amount of the annual valuation, which was based on the information recorded in the rates and valuation books.

Custody History
These records were originally transferred together with records of the Dumaresq Shire Council. The two Councils were amalgamated in 1923 and as a consequence of the amalgamation, the records of Hillgrove Municipality came into the possession of the Clerk of the Dumaresq Shire Council. The Council continued to maintain the records until 13 January 1961 when they were transferred to the University Archives together with Council records.