Just in case people get a little confused by the comments from Lynn, the Poor Law Rate was in no way connected to church tithes. This was under the old poor law Elizabethan Act 1601 based upon the needs of the parish to cater for its poor. Once more each property was assessed for value, like the old Rating system and each house had to pay an amount fixed by the Parish (after a group called the Select Vestry under Gilberts Act) based upon the expenditure. These were called Church Lunes. Collected ever three months) Something, especially in industrial areas, there was even a fifth collection made if there was no money left to provide either poor houserelief or out door relief, 'dole' hence the name still used today 'on the dole'. Under the new poor law Act of 1834, a national body was set up and many new workhouses were built and districts were set up onto Unions, the combination of one parish with another. In some areas the Church Lune books have survived and again, like the tithe records give almost identical information, owner, occupier, property, land size and tax paid. Good info for family historian. Hope this helps to clarify the position. Richard Talbot