Good Sunny Afternoon - Not at all sure if all parishes assessed property in the Churchwardens Accounts as the ones that I have come across and the one I transcribed, only gave what is nothing more than an income and expenditure account, how the income was spent and not how it was assessed. Certain elected members of the Vestry (Church Committee) would have that responsibility I think; the documents relating to the rate assessment, being kept in a separate book or ledger or as was often the case I think, on scraps of paper torn from books. I think the definitive answer to your question can be found in the 1841 tithe as far as the tithe is concerned. If I may try to briefly quote one of my sources: "Land Tax was first regularly imposed in 1697, on an assessment made in 1692." - "It was soon decided to confine assessments to real estate, some offices for profit, tithes and some buildings." - "The early records of collection were defective in compilation and very few survive." - "In 1772 the returns were altered to incorporate a list of all the occupiers of land in each parish." - "From 1780, duplicates had to be lodged with the Clerk of the Peace." - "In 1782, the proprietor was also shown and these deposited records are available down to 1831." The Federation of Family History Societies has a booklet guide available "Land Tax Assessments c.1690-1950. Kind Regards Roy LD Cox Family Historian Member of SA&NHS Member No. 1066 (And all That!) Web Site: www.coxresearcher.com/index.htm I also use www.archivecdbooks.com and www.localhistory.co.uk/ambra for my research -----Original Message----- From: [email protected] [mailto:[email protected]] On Behalf Of Keith Griffiths Sent: Wednesday, December 06, 2006 10:05 AM To: [email protected] Subject: [OEL] Ecclesiasitical property and land I understand that parishes, in their churchwardens' account, not only assessed property and land for collecting tithes, but were also involved in assessing the same property and land for the national land tax. Does anyone know whether ecclesiastical property and land such as vicarages, parsonages and the church itself had to pay tithes and taxes in the 1700s and early 1800s? ~~ Keith Griffiths ================= Web Page: http://homepages.rootsweb.com/~oel/ ================= ------------------------------- To unsubscribe from the list, please send an email to [email protected] with the word 'unsubscribe' without the quotes in the subject and the body of the message