Finance

Finance Act map

FINANCE ACT MAP, 1:2500, SHEET V.14, BRON-Y-GARTH

1910

but based on the 1:2500 Second Edition, 1901
Scale: 25 inches = 1 mile
Shropshire Archives ref: 2079/

These maps were produced as the result of a national survey by the Valuation Office, following the Finance Act, 1910. The aim of the survey was to identify and value land-holdings to form a datum line for a future tax on the capital appreciation that was due to the input of public money. Workshops, factories, houses, quarries and farms were all included. The First World War intervened and the tax was withdrawn in 1920, but by then the Inland Revenue had assessed all properties in England and Wales, both urban and rural. Most of Shropshire was mapped at 1:2,500, which was the most recent large-scale series available, (1902 edition) but the Valuation Officers used the 1:500 series for Shrewsbury, Ludlow, Oswestry and Wellington.

Our copies are the original working plans and this has resulted in damage to many sheets (see aperture card copies before accessing originals). Each property or holding (called a hereditament) is encircled by a coloured wash along the boundary; and separate parts of the property, perhaps divided by a stream or a road, are shown joined together by a brace. Woodland is tinted pink and features such as tramways, quarries and limekilns are shown. The colour scheme pays particular attention to tracks, paths and roads passing through properties to indicate whether they were in public or private ownership. The map acts as an index to a Field Book which, in a double-page spread, has information on each property, including owner, occupier, type of tenure, term of tenancy, area, market value of the whole property and the value of the land itself discounting any structures, timber etc. Together, the field books and maps provide information about more places than either the tithe survey or the later National Farm Survey (1941-43). They contain a wealth of data about people and places immediately before the First World War.

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