Legal Definitions - valuation list

A valuation list was a historical document, essentially a detailed inventory used by local authorities (specifically, parishes) to assess local property taxes. It systematically recorded information about every property within a parish that was subject to taxation, known as "ratable hereditaments." The purpose was to determine how much each property owner or occupier should contribute to local services.

Each entry on a valuation list typically included:

• The name of the person occupying the property.
• The name of the property's legal owner.
• A description of the property itself (e.g., a house, a shop, land).
• The size or boundaries of the property (its "extent").
• An estimate of the property's potential rental income (the "gross estimated rental").
• The specific value used to calculate the local tax (the "ratable value").

These lists were traditionally compiled by local officials known as "overseers" for each parish.

Examples:

Example 1: A Village Cottage

Imagine a small village in 19th-century England. The local overseers would compile a valuation list. For a particular cottage, an entry might record:

• Occupier: Mr. Thomas Brown
• Owner: Lord Ashworth (who owned much of the village land)
• Property: "Rose Cottage" - a two-bedroom stone dwelling
• Extent: 0.25 acres, including a small garden
• Gross Estimated Rental: £10 per annum
• Ratable Value: £8 per annum

This entry clearly shows all the required details, allowing the parish to calculate the local tax Mr. Brown (or Lord Ashworth, depending on local arrangements) would owe based on the cottage's ratable value.

Example 2: A High Street Butcher Shop

Consider a bustling market town. The valuation list for that parish would include commercial properties. For a butcher shop on the main street, the entry might detail:

• Occupier: Mr. Arthur Jenkins (the butcher)
• Owner: Mrs. Eleanor Vance (who inherited the building)
• Property: "Jenkins' Meats" - a ground-floor shop with living quarters above
• Extent: Building footprint of 500 sq ft, plus upper floor
• Gross Estimated Rental: £30 per annum
• Ratable Value: £25 per annum

This entry illustrates how the list applied to businesses, providing the necessary information to assess local rates for commercial premises, distinguishing between the business operator (occupier) and the building owner.

Example 3: A Small Farm Holding

In a more rural parish, a valuation list would also encompass agricultural properties. For a small farm, an entry might look like this:

• Occupier: The Miller Family (a tenant farming family)
• Owner: The local Church Commissioners
• Property: "Willow Creek Farm" - comprising a farmhouse, barn, and arable land
• Extent: 50 acres of land, including buildings
• Gross Estimated Rental: £75 per annum
• Ratable Value: £60 per annum

Here, the valuation list captures a larger, more complex property, including both structures and land. It shows how the system accounted for different types of "hereditaments" (properties that could be inherited or held) and their respective values for local taxation purposes.