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RefNoKCB/5/10/3
AltRefNoCB/5/10/3
TitleOverseers: poor rate and valuation lists
DescriptionThe poor rate was a tax levied on property to pay for the relief of the poor within the parish. It was set annually by the overseers of the poor and was usually paid in two installments.

These ledgers of poor rates contain an opening statement explaining the level of assessment for the year; some of the volumes have the public notice informing the public of the rate for the year stuck into the ledger. Completed fields include: the date; whether the rate has been excused; the name of the occupier; the name of the owner; a description of the property; the name or situation of the property; the estimated extent; the gross estimated rental value; the rateable value; the level of the poor rate to the pound; amount of rate assessment; whether any portion of the rate is payable by the owner in place of the occupier; details of the collection of installments; and details of any irrecoverable arrears. Following the 1884 Representation of the Peoples Act each ledger contains a section for recording individuals with a right to vote living at the address but not recorded as the owner or occupier.

Each yearly assessment is signed by churchwardens and overseers as a correct record against the valuation list.

These valuations lists contain the name of the occupier, the name of the owner, a description of the property, name or situation of the property, estimated extent, estimated gross rental, rateable value as assessed by overseers and then any alterations by the assessment committee.

This series consists of a ledger of poor rates collected between, 1850-1892; and valuation lists, 1890-1900.
Date1850-1900
CreatorNameOverseers of the Poor, St. Peter and St. Giles Parish
RepositoryCambridgeshire Archives
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