Land tax assessment returns 1885
This series consists of forms completed by individual land holders and collated by the Land and Income Tax Department, on the basis of which tax was levied at a rate of one halfpenny for every pound of unimproved value. Each return gives details of land owned, extent, location, mortgages, mortgagor, owner and occupier. Occasionally, correspondence has been attached to the return. Land tax was introduced in 1885, the only year for which returns have been kept.
The Special List for this series is arranged alphabetically by the surname of the person completing the return. The list contains surnames of respondents and is arranged to reflect the order in which they were microfilmed from 1977 to 1978.
Note: While the returns are arranged alphabetically by surname, the arrangement is not always by the owner's name. Often the name of the mortgagor, agent or trustee is substituted. Where this has occurred the owner's name has been indexed separately in the Special List.
There are two appendices to the Special List.
Appendix 1 consists of a Supplementary Index to owner's names not revealed by the alphabetical arrangement of returns.
Appendix 2 consists of a Supplementary Index to comments made by persons completing the returns. This index is arranged alphabetically by the surname of the owner.