Find Ancestors

Hi,

This may sound a really silly question but can anybody explain to me what Land Tax. is?
I have found a land tax record for an ancestor in Warwickshire for a house and garden. Am I correct is assuming it is a forerunner of our original rates, council tax etc.
It also shows a Proprietor Name is this the person who owned the land ?

Susan

Sorry If I have posted this on the wrong board, wan't sure which one to use
Susan

Land Tax Returns give the owner and occupier of a property and the sum assessed. The later returns also give a brief description of the property. This sums assessed did not change year to year, so where a sequence of Land Tax Returns survives, it is possible to trace the title to a property from 1780-1832. The assessments are usually in walking order of the parish, but this sequence was gradually disturbed as separate lists were kept of owners who had made a one-off payment to redeem their Land Tax.

I think, its like stamp duty?

GENUKI: Norfolk: Genealogy: Land and Property: Land Tax
If no record for a parish exists in the 1800's or later it may indicate that all the land was exonerated. The land tax year started on 5th April.
www.origins.org.uk/genuki/NFK/norfolk/?property/landtax.shtml - Cached

Julian Hunt's Local History | Bromsgrove Land Tax 1800
Land Tax Returns give the owner and occupier of a property and the sum assessed. The later returns also give a brief description of the property.
www.julianhuntlocalhistory.co.uk/?bromsgrove_land_tax... - Cached

Thanks for all your info.

Was the sum assessed the amount of rent the tenant had to pay to the owner or was this used as a guide to determine the annual rent

Susan

PS. Was looking at records for Polesworth, Warwickshire

if you google as I did you will find lots of info