The origins of the British fiscal cadastre [electronic resource]
The origins of the British fiscal cadastre [electronic resource]
- Sydney FIG 2010
Series of duties on land were introduced as a part of the Finance Act (1909-10). These new taxes required the creation of a fiscal cadastre to provide a definitive valuation of each piece of land on a specific date as a baseline against which subsequent increases in value could be measured and taxes levied. This paper examines how the fiscal cadastre was compiled, including the organisation that had to be created for the purpose.
CADASTRE
LAND TAX
United Kingdom
Series of duties on land were introduced as a part of the Finance Act (1909-10). These new taxes required the creation of a fiscal cadastre to provide a definitive valuation of each piece of land on a specific date as a baseline against which subsequent increases in value could be measured and taxes levied. This paper examines how the fiscal cadastre was compiled, including the organisation that had to be created for the purpose.
CADASTRE
LAND TAX
United Kingdom