Nature of Source
Records of local rates recorded in rate books which were kept by the church vestry. Rate lists can be found in the parish vestry accounts, the overseer’s accounts or the churchwarden’s accounts. The rates were levied on property owners and occupiers based on the yearly value of property. As the demands of the poor consumed greater amounts of funds, the majority of the separate rates were merged into a single Poor Rate in 1739 (see Overseer Accounts). The rate was mainly used to raise money for poor relief but also for other local services such as church expenses, public highways, educational needs as well as drainage and sewer maintenance. Separate Church Rates were was used for the maintenance of the church. County or Borough rates were levied to fund items such as gaols and hospitals and were set by the Justices at the Quarter Sessions.
Most rates were introduced following Parliamentary Acts of 1597 (Act for the Relief of the Poor) and 1601 (Poor Law Act) which formalised the rating system and specified the compulsory setting of a local rate. The Acts made the parish responsible for poor relief and required the registration of all property. Other rates collected at parish level included County or Borough rates and national rates. Rates were usually levied in June (Midsummer), October (Michaelmas) and January (Christmas).
By the 18th century, the rate books show the ownership of property and possibly its location, the amounts collected and occasionally additional comments on the owners and their property. In this way it may be possible to trace the occupation of a dwelling over a number of years. However, the address may be listed simply as ‘a house’. The books can also act as a form of census or directory of local people and can be used to track surname distribution. The sudden absence of a name could indicate death, change of ownership or movement away from the area. The books are arranged street-by-street which is a hindrance when looking for a named individual as is the lack of name indexes. However, the arrangement of the books is particularly useful for researching the history of a house or the development of an area. The names of those that were too poor to pay are also listed. After 1834 the owner and occupier were listed with printed standard forms used.
Survival of Rate Books date mainly from late 18th century when an Act of 1744 gave residents the right to inspect the books, but still many have been lost. Unfortunately, population growth especially in urban areas led to a huge increase in the amount of rate books produced and many authorities simply destroyed the records. Rating disputes were heard at the Quarter Sessions. For urban areas also check the availability of Sewer Rate Books. Non conformists objected to paying the church rate and the rate was finally abolished in 1868. The collection of rates was transferred to the newly established local authorities from 1894. Finally, the Board of Guardians and the Poor Law Rate were abolished in 1929 with Local Authorities assuming sole responsibility for raising local taxation.
Also see
Census Returns
Directories, Trade, Professional, Telephone & Street
Electoral Registers
House Histories
Land and Property Records including Title Deeds
Poll Books
Tithe Award Records/Apportionments
Valuation Office Field Books & Maps
Valuation Rolls & Stent Rolls (Scotland)
Where Found
County Record Offices
Local rate books usually found amongst parish records.
Local Authority
Period Covered
1601 – Onwards
Genealogical Value
- Name and address of owners and occasionally tenants.
- Occasionally occupations.
- Location, description and size of holding or property.
- Date the building was first occupied.
- Useful for house history research.
Further References
- Munby, Lionel M. & Thompson, Kathryn (eds) Short Guides to Records: First Series-Guides 1-24: The Historical Association, 1994
- Tate, William Edward. The Parish Chest: Phillimore, 1983 (Preview available from Google Books)
Websites
Warwickshire County Record Office
Research Guide: An introduction to Rate Books
Trace My House
Rate Books
London Lives Guide
Parish Relief, Rates
Online Databases
- Greater Manchester Rate Books. These records comprise almost five million names of tax payers from the early nineteenth century to the mid-twentieth century in the boroughs which now make up Greater Manchester.
- Westminster Rate Books, 1634-1900.
- Hampshire, Portsmouth, Portsea Island Rate Books.
- Southwark Rate Books.
- Plymouth & West Devon Rate Books, 1598-1933.
- Hampshire, Portsmouth, Portsea Island Rate Books Browse.
Norfolk Parish Chest Records 1300-1990 Browse. Explore a variety of parish chest records from Norfolk spanning over 600 years including Church accounts, Church rate books and Churchwardens’ accounts. - Norfolk Borough Records 1317-1981 Browse. Browse a variety of Norfolk borough records including Church rate books.
- Birmingham, England, Rate Books, 1831-1913. These records, produced in partnership with the Library of Birmingham, include a listing of who occupied the house, who owned the house, the type of dwelling, the name or situation of the property, how much rent was collected, and the rates paid.
- West Yorkshire, Select Rate Books, Accounts and Censuses, 1705-1893.
- Dorset, England, Parish Poor Law Records, 1511-1997.
- Warwickshire, Miscellaneous Parish Records including rate books.
- Sutton, Surrey, Water Rate Books, 1868-1911.
- Sutton, Surrey, Tax Collection Rate Books, 1783-1914.
- London, Selected Rate Books, 1684-1907.
- Cheddar, Somerset, England, Rate Book, 1865.
Tower Hamlets Archives Collection
Search digitised items from the Collection including:
- Bow Poor Rate Book December, 1820
- Bromley St Leonard Poor Rate Book, 1821
- Limehouse Rate Book, 1767
- Spitalfields Rate Book, 1700
London Lives
Westminster Historical Database: Westminster Poll Books and Rate Books, 1749-1820. The collection comprises 143,840 records, reflecting either the voting behaviour or taxation listings for individual householders and incorporates information about the occupation and address of each individual.
FamilySearch
Westminster Rate Books, 1634-1900.This collection contains rate books from various parishes in Westminster City. The collection was originally filmed at the Westminster City Archives and the index was created by FindMyPast.com.
Bath Ancestors
Rate Books, 1766, 1771, 1781, 1790. Search name indexes of Bath city rate books which name property owners and occupiers.
CD Roms
Glamorgan Family History Society
Merthyr Tydfil Rate Assessment Book, 1821-1822
