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Land Valuation Book (1910)

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Land Valuation Book - Click for bigger imageThis page from the 1910 Land Valuation book identifies particular properties in Berwick. Entry 1044 relates to the Town Hall and Council Chamber which is situated in the middle of the east end of the high street. The occupier and owner is identified as the Corporation, which was the governing body of the borough of Berwick at the time. The Corporation consisted of the mayor, six aldermen and eighteen councillors. The gross annual value is 100 [approximately 4,200 at today's value] while the rateable value of the property is 85 [approximately 3,570 at today's value].The 1910 Finance Act introduced a new form of taxation on property in England and Wales. The value of many properties had increased because of the introduction of new public amenities such as road or drainage systems. In such cases the property owner was to be taxed on any profit made as the result of selling that property. The tax was short-lived - it was withdrawn in 1920. By this time the Inland Revenue had assessed all properties in England and Wales. Some of the records relating to this valuation are held at the Public Record Office However, valuation books and maps which were prepared as part of the valuation process are held in County Record Offices. These comprise large scale Ordnance Survey maps and accompanying volumes that record basic details re. each property. The maps and volumes relating to many properties in Northumberland are held by Northumberland Archives Service.