Rates were collected in each parish for support of the sick and poor, maintenance of roads and churches, and other parish expenses. The rate payer was the person responsible for paying the local taxes and could be the owner or occupier of the property.
Rates were assessed based on a dwelling’s value. These records include a listing of who occupied the house, who owned the house, the type of dwelling, the name or situation of the property, how much rent was collected, and the rates paid. In some cases you may need to page forward for the rent and rate details, which appear on the next page.