VPRS 3531 Rates Arrears Book

Full description

Under Section 5 of the Mildura Vineyards Protection Act 1918 (No. 2959), the Mildura Vineyards Protection Board was able to make and levy an annual Vineyards Protection Rate on owners or occupiers of vineyards within the Mildura Vineyards Protection District. The amount of rate was to be determined by the Board based on the age of the vines, although a statutory limit applied [S.5(1)]. All monies received by the Board were to be paid into a vineyards protection fund, to be used for payment of compensation and expenses incurred in the work of the Board [S.8].

Early in each financial year (between October and December) the Board struck the Vineyards Protection Rate for the following financial year ending 30 September. Information about rateable properties was collected annually and entered into a rate book, including amounts due and paid for each rateable property.

The Rates Arrears Book was created to summarise rates due and paid for a financial year. As at October 2001 the PRO holds only one volume of this series, containing a summary of arrears brought forward from 30 September 1927 and of amounts paid for the year ending 30 September 1928. This suggests that no rates were levied for 1928, and that financial year 30 September 1927 may have been the final year for which the vineyards protection rate was levied. This also suggests that the volume held by the PRO may be the only volume created for this series.

For each entry in the Rates Arrears Book the following is recorded:

The geographical division within the Mildura Vineyards Protection District
Number on the rate
Name of occupier or owner of the vineyard
Arrears brought forward
Amounts paid, for each of the age groups of vines
Arrears carried forward, for each of the age groups of vines

At the end of the volume are summaries of amounts due and paid for the financial year ending 30 September 1928.

Although legislation dissolving the Board came into effect in 1932, it is not clear whether the Board was active throughout the entire period from 1919 to 1932. Records held by the PRO indicate that the Board was active from 1919 until at least 1928.

The series Rates Arrears Book (VPRS 3531) was previously registered with the title Cash Book.