| Collection Description | Until recent times, the main income of local authorities was derived from rates charged on
property. Before the
introduction of the Local Government (Ireland) Act, 1898, the principal local taxes were the county
cess (collected by the
Grand Jury), the poor rate (collected by the Boards of Guardians) and various rates paid in towns
including water and
improvement rates. After the 1898 Act, the rates were amalgamated into the poor rate for the
county. In municipal areas
there were additional rates made for particular which were consolidated into one municipal rate
during the period 1930-46.
County councils, county boroughs and borough corporations and urban district councils are rating
authorities, but since
1946 town commissioners are not.
The main archives created by the rating activities of local authorities are rate books. These
volumes record the names
and addresses of ratepayers and the amounts paid. They are arranged by electoral division and
townland. The amount
due in rates is based on the valuation of the property as set out in the valuation list. The rate
books were written annually
with the amounts due by each ratepayer and were open for public inspection for a period [Cavan
County Archives]. |
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