NRS-21652 | Rate Books [Mosman Municipal Council]

Full description

This series contains rate books of the Mosman Municipal Council. 

Each year each local council was required to set the level of, and collect rates in respect of all rateable properties within the municipal or shire district. These rate books were initially created under s. 137 - 156 of the Municipalities Act 1897 (Act No. 23,1897), and subsequent legislation. These sections specified the rating responsibilities of the council, and the need to maintain a rate book. Rates were levied under s. 130 which allowed the council to make by laws. Rates could be general, or special, such as water or educational rates.

For each rateable property record was created which generally identified the property and person rated and included details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned. A complete rate may comprise two parts; a rate book and a Valuation book. The Valuation books generally identified the properties and persons rated and the rates book comprised the accounting details.