Record series
Rate Books
VPRS 11214
1911 - 1994
Open
North Melbourne
Agencies
This record series was created by:
Wonthaggi (Borough 1911-1994) ( VA2539 ): 1911 - 1994
Agencies responsible for this record series: Bass Coast (Shire 1994-ct) ( VA 3671 ): 1994 - present
Date Range
Series date range: 1911 - 1994
Series in custody:
1911 - 1979
Contents in custody:
1911 - 1979
Function / Content
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.
How to use the records
The volumes comprising this series are arranged chronologically. Information in each volume is arranged in rate assessment number order, which is also in alphabetical order according to the names of the persons rated for the years 1911 - 1912 and the years 1943 - 1947. There is no alphabetical index for the other years.The volume dated 1943 - 1947 (part O-Z) includes Housing Commission properties at the back with the name, address and occupation of the occupier.
The volume dated 1957 - 1960 (Assessment Nos. 1-686) refers to a particular land development at Cape Paterson undertaken by Cape Paterson Development Pty. Ltd..
