Introduction
The unequal ownership of land was considered by some to be a major social and economic concern in the early 20th century. Government response was to tax the increase of the value of property in the United Kingdom. In this way private owners were required to give to the government a part of the increase in the site value which may have increased through public expenditure on roads, drainage, building of nearby parks etc.
The Valuation Office was set up to assess and record the value of each property from a base line figure or datum line. The result was a nationwide survey of all workshops, houses, farms etc., which recorded details such as the owner, occupier, value and the number of rooms of each property. The surveyors used Ordnance Survey maps to identify each property and then enter the detailed information into 'Field Books'. These records will allow you to explore land values, land ownership and land occupancy in great detail throughout the area you are wishing to study. For the record:
When each property (field, house, factory etc.) was valued it was allocated a hereditament number. Details of each property were then entered into a field book (under the appropriate hereditament number) and each hereditament number was then recorded on an Ordinance Survey Map to record its location. The vast amount of information contained in the field books make these records a key source for local studies. The Valuation Office maps are in IR 121 and IR 124 to IR 145. The field books are in IR 58. The maps are the best way of locating specific properties, after which you can turn to the relevant field book for more details. Not all of these maps and books have survived and you may need to look for the Valuation Office's working maps and Valuation Books. Where these survive they are generally held in County Record Offices(1). Record office addresses and contact details can be found in our ARCHON directory. ![]() The amount of information entered in the field books varies considerably, but usually includes:
There were other details sometimes recorded and these may include:
Figures entered for the purpose of valuation normally include the market value of the whole property and the market value of the site alone, with no structures. You should bear in mind that the valuation covered all land and not only land then being used for agriculture, industry, commerce or homes. Useful links
Footnotes1. Valuation Books for London and Westminster are held with us. |
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