Rate Books

Background to Local Rates :

The first poor rate was imposed by an act of 1597-1598. However this was re-enacted in the 1601 Act for the Relief of the Poor
that introduced compulsory rating throughout the country. Rate books were compiled in order to keep a record of each person's assessment and whether or not it had been paid. However it is rare to find a complete series of rate books surviving from
the 17th century.

Once the principle of compulsory rating had been adopted it was used to raise money for all sorts of purposes besides the relief of the poor. These included repair and maintenance of highways, bridges, gaols, sewers, and general improvements. In Wolverhampton during the 19th century the Borough, Improvement and Poor rates were normally levied together and usually combined in the same volume. Compulsory church rates were used to raise money for the upkeep of the fabric of the church and were finally abolished in 1868 (although they could still be levied on a voluntary basis).

Gradually the rates became the major source of local authority income. On 1 April 1927 the Rating and Valuation Act (1925) came into force and introduced a new system of levying local taxation. It was under this act that Wolverhampton Borough Council became a rating authority (previously the Overseers had been responsible for levying the rates). Under the Local Government Act 1929
Boards of Guardians were finally abolished and their powers were transferred to local authorities.