| Description | Land Tax Divisions Broxton 1938 (NLB) Bucklow 1822-99 (DSC) Bucklow East, including minutes and papers 1882-1941 (NLG, DSC) Bucklow West 1860-1946 (NLH) Chester City, minutes only, 1861-1959 (NLC) Eddisbury, including minutes 1850-1945 (NLE, DCN) Nantwich 1898-1949 (NLN) Northwich 1938-49 (NLO) Stockport, minutes only, 1907-37 (NLS) Wirral, including minutes 1879-1937 (NLW) |
| Administrative History | Commissioners were first appointed to be responsible for the collection of land tax by the Land Tax Commissioners Act, 1797-8. For land tax purposes, the county was split into divisions which coincided with the hundreds. Land tax assessments for the period 1780-1832 are tube found in the records of quarter sessions (QDV 2). The records consist of assessments, recording names and addresses of owners and occupiers, and some minutes which are mainly concerned with hearing appeals against assessments. |