Record series
Rate Books
VPRS 11213
1928 - 1958
Open
North Melbourne
Agencies
This record series was created by:
Phillip Island II (Shire 1928-1994) ( VA2487 ): 1928 - 1952
Agencies responsible for this record series: Bass Coast (Shire 1994-ct) ( VA 3671 ): 1994 - present
Date Range
Series date range: 1928 - 1958
Series in custody:
1931 - 1958
Contents in custody:
1931 - 1958
Function / Content
This series contains rate books from the former Phillip Island Shire (VA 2487).Every year each local council is required to make and levy rates in respect of all rateable properties within its municipal district. The Municipal Institutions Act 1854 (No.26) empowered local councils to make by-laws for the regulation of their own proceedings including the collection of rates. The amount of rate is therefore determined by the council although a statutory limit applies. Rates are the main source of revenue for the council.
The rate record is a record of the levying and payment of rates on rateable properties. Apart from the general rate which is levied equally on all properties, a council may levy an extra rate or a special rate. An extra rate may be levied, over and above the general rate, on a subdivision of a municipality to cover expenses occurred in that subdivision. A special rate may be levied when a council undertakes works for the special benefit of a particular portion of the municipality. Separate rate records are maintained for general, extra and special rates and these are therefore registered as separate series.
For each rateable property a record is created which identifies the property and person rated and includes details of the annual value of the property, the amounts due, amounts paid, arrears and when rates were abandoned. A complete rate record may comprise two parts: a Register of Rateable Properties and a Rates Register. The Register of Rateable Properties identifies the properties and persons rated and the Rates Register comprises the accounting details. Where these two parts exist they are registered separately.
The format of rate records has changed over the years. Initially the levying and payment of rates were recorded in volumes (known as Rate Books) until the introduction of cards (known as Rate Cards) from the 1930s. In the 1980's and 1990's automated systems have mostly been used. Printouts of the automated system are usually produced as the rate record. Series of rate records in different formats are registered separately.
The volumes comprising this record series are arranged chronologically. Information in each volume is arranged in rate assessment number order within each rate year. The rate assessment number order is also alphabetical order according to the names of the persons rated.
The earliest rate records from the constitution of the Shire in 1928 until 1931 are missing.
Rate assessment information for the years 1943 - 1952 (consignment P0001, units 12-14) consists of three years in each book.
The first four units (consignment P0001) covering the years 1931 - 1935 are in very poor condition. The covers are badly damaged and folios are loosened.
