Series S367 - MAPS - PROPERTY SALES (IMPERIAL)

Identity area

Reference code

AU WA S367

Title

MAPS - PROPERTY SALES (IMPERIAL)

Date(s)

  • 1921-01-01 - 1985-01-01 (Creation)

Level of description

Series

Medium

Format

Graphic material

Status

Context area

Name of creator

AU WA A116 - STATE TAXATION DEPARTMENT [2] (1970-07-01 -)

Administrative history

The Taxation Department consolidated all forms of State taxation in one agency. These included property valuations, stamp and probate duty. About two thirds of the Department's employees were transferred from Treasury to Taxation Department. Previously, Western Australia had been the only State which had its taxes collected by the Commonwealth.

Name of creator

AU WA A207 - VALUER GENERAL'S OFFICE OF WESTERN AUSTRALIA (1978-01-01 -)

Administrative history

The 1978 legislation provided for the establishment of a Valuer General's office. The latter's main objective is to provide a specialised valuation service for State Government agencies and local Government authorities. Prior to the Act taking effect the Commissioner of State Taxation supplied values to all local authorities except the City of Perth, the Metropolitan Water Board, and the Public Works Department. There was no legal hindrance to local authorities conducting their own valuation separate from the Commissioner for Taxation. A 'Valuation Bill' which provided for the establishment of an agency that would value and record all lands for 'the whole of the Taxing Authorities' of the state was passed by the Legislative Assembly but rejected by the Council, in 1913.

Between 1921 and 1970 many of the core functions of the Valuer Generals Office were performed by the Federal Taxation Department, following a State-Commonwealth agreement to that effect. In 1975 the 'Committee of Inquiry into Rates and Taxes attached to Land Valuation' saw the need for a central valuation authority which records and co-ordinates values and itself carries out valuations of property for all rating and taxation purposes. This committees recommendations formed the basis of the current legislation.

Name of creator

AU WA A209 - STATE COMMISSIONER OF TAXATION (1921-07-01 - 1970-07-01)

Administrative history

Pursuant to the Tax Collection Act 1920 the State and Commonwealth Governments reached an Agreement whereby the Commonwealth would collect on behalf of the state, all taxes and duties payable under the 'Land and Income Assessment Act' 1907, the 'Dividend Duties Act 1902,' and the 'Totalisator Duties Act' 1905. On the date this Agreement took effect (1 July 1921) all State Taxation Department Officers, including the Commissioner, were transferred to the Commonwealth Public Service. The Deputy Federal Commissioner of Taxation was given authority under the Agreement to act as the State Commissioner of Taxation. In June 1941 the Commonwealth assumed total control of income tax collection. Those branches of the Federal Taxation Department that dealt with land valuation and the collection of state taxes were transferred back to State jurisdiction in 1970 and integrated with the State Taxation Department.

See: 'Fourteenth Annual Report of the State Commissioner of Taxation' 1921/1922. Parliamentary Paper No. 22. 1922. 'Hansard' Volume 185 (1969-1970) Page 2783-4.

Archival history

Content and structure area

Scope and content

This series consists of printed cadastral base maps of varying scales (shown in chains per inch). Upon these maps (which originate from the Lands and Surveys Department or the Office of Titles) Valuation staff have superimposed data on land sales (sale dates and prices). Older maps in this series may also show: buildings, land use and vegetation. Since the mid 1970s the use of imperial scale base maps to record sales information has been phased out in favour of metric 'plastic' maps.

The smaller scale chain maps i.e., 1 x 40ch x 1 x 80ch can be accessed by using the chain map grid sheet held in Battye Library map collection.

Accruals

System of arrangement

Numerical

Conditions of access and use area

Conditions governing access

Conditions governing access (legacy)

Conditions governing reproduction

Language of material

Script of material

Language and script notes

Physical characteristics and technical requirements

Finding aids

Allied materials area

Existence and location of originals

Related units of description

Identifier

Category of relationship

Preceding

Description of relationship

Dates of relationship

1921-01-01 - 1985-01-01

Authorized form of name

Identifier

Category of relationship

Related

Description of relationship

Dates of relationship

1966-01-01 - 1985-12-31

Identifier

Category of relationship

Preceding

Description of relationship

Dates of relationship

1974-01-01 - ?

Related units of description

Access points

Place access points

Description control area

Level of detail

Language(s)

Script(s)

Sources

Archivist's note

The following items have been identified as missing, possibly not returned or misfiled, following a government loan -
cons 4087 sheet 71 Gosnells 23 14../83 ; sheet 71 Gosnells 24 29.11.83; sheet 54 Perth (2) 19.07
cons 4081 Perth (2) 19.07 30.5.80 Sheet 54
cons 1671 Armadale/Kelmscott 25; Gosnells 17; Gosnells 18; Gosnells 20; Gosnells 24; Gosnells 26
cons 1567 Arm- Kelm 19b

Accession area