Land tax

The Government introduced a new taxation on land values as part of its Finance Bill 1909. For this tax to be implemented, the Inland Revenue had to carry out a valuation of all land. This series of records is known as the 1910 Domesday Books.

The country was split into 12 and then 14 divisions, each of which in turn was divided into districts with a district valuer. These sometimes cut across existing county boundaries. In what is now Greater Manchester, Manchester and Bolton contained a valuation divisional office, while Wigan, Oldham and Stockport had a district valuer's office.

Central Library holds valuation books for the 1910 Land Tax Valuation (Domesday).

The valuation books (ref GB124.A11) contain a great deal of information, including the name of occupier, together with his or her address, and the name and address of the actual owner of the property is also given, if different from the occupier.

In addition to giving details of owners and occupiers, information is also given about the property itself. This may be described in terms of house, shop, cottage, inn, etc., and its extent in terms of acres, roods, perches and yards is noted, as are both the gross and rateable values.

The valuation books are arranged by property number. Most sets of books have a street index, and the forms from which the books are drawn, are arranged by street.

The directories can be viewed in the search room at Central Library, please make an appointment (giving two weeks notice).