Dear List -- Received this informative answer re Lessor vs. Lessee from a fellow GEORGE researcher from the KENT, England e-mail with English/Irish roots in response to my query re Lessor vs. Lessee. She also provides info. on the "Lloyd-George" English Valuation of 1910-1911. ----- Original Message ----- From: "Mary George" <Mary.George@ukgateway.net> To: "Jean Rice" <jeanrice@cet.com> Sent: Saturday, April 27, 2002 5:24 AM Lessor OWNS the property as a freeholder, and leases (lets) it to the Lessee who HOLDS the property as a leaseholder (similar to being a tenant, only the terms of the lease can be, say, 99 years, so there is a leasehold value which can be passed on, or transferred for a value). So it is the other way round to the way you set it out below. Sometimes property could be "sub-let" to a third party, who paid rent, usually short term, or at least, shorter than the lease itself, either because it was too big for the lessee, or so that the Lessee could make a profit on the rent as a source of income. Tenants could be evicted if they did not pay their rent. There was a tithe valuation in 1838 in England, but the Griffiths was only done in Ireland. There was another land valuation done in 1910/11 in England, nicknamed Lloyd-George's valuation. This is only available by personal searches at Public Record Office but can be quite useful if you know that people owned or rented (or leased) property at that time. Mary G (researching in Ireland - Co. Mayo, Co.Monaghan, Dublin - and Kent, as well as Suffolk, Lincolnshire, Northumberland)