Online Articles: Genealogy - General
A Rough Guide to Electoral Registers & Associated Records
A Rough Guide to the Land Tax & Associated Records
A Rough Guide to the Hearth Tax
Electoral Registers & Associated Records
By Mick Southwick
The Great Reform Act of 1832 stands like a beacon over and above all other Parliamentary Acts of similar ilk in the history of the franchise. Though it did not, as is generally thought, bring the vote to ‘the people’ in any widespread way, it did, at least, standardise the mêlée of qualification rules up and down the country, and demanded the legal registration, annually, of every person eligible to vote in parliamentary elections. Registers have thus been compiled and published ever since, with the exception of the war years 1916-17 and 1940-44. During 1919-26 and 1945-49 they were issued twice a year.
Qualifications
Prior to 1832, franchise qualifications in the boroughs (towns) were not fixed and varied considerably – but normally the vote would be limited to the freemen. In the counties, all men aged 21 or over who held freehold lands or tenements of annual net value of 40s or more could vote from 1429.
In 1832, the franchise was doubled nationwide to just under one million by adding householders (i.e. owners or tenants) of property of at least £10 in annual value in towns, and £10 copyholders (and some others) in counties. In 1867, another one and a half million were brought under the umbrella by reducing the criteria to ALL householders + lodgers paying at least £10 per annum (boroughs), and all occupiers of houses rated at £12 or more and householders with property of £4 or more annual value (counties). In 1884, the county franchise was brought into line with that of the boroughs to add a further three million voters to the electorate. However, by the turn of the 20th century, only 59% of the adult male population could vote, plus a substantially lower percentage of suitably qualified women.
By a momentous Act of 1918, the unwieldy property qualification was abolished, enabling ALL men aged 21 and above and women of 30 and above to vote – this added some three million men and six million women to the Registers. Women of 21 and above were enfranchised in 1928, and by an Act of 1969 (with effect from 1971), all persons of 18 and over were given the vote. Meanwhile, plural voting (being eligible for more than a single vote) was abolished in 1948.
Those not qualified to vote include: all those omitted from the register in error, peers, lunatics, policemen (until 1887), postmasters (until 1918), prisoners, World War I conscientious objectors during 1918-23, and those belonging to a few other obscure categories.
Content
Listed are the names and abodes of those who qualify and (before 1918) details of the property giving the qualification. Fuller addresses are given in later registers. Where folk have moved, the previous address is sometimes given. “D” means a voter not enfranchised for local elections; “L” means a voter not enfranchised for parliamentary elections; “M” refers to merchant seamen; “S” to servicemen; and “Y” to those within six months of reaching qualifying age for enfranchisement.
Until the mid-1870s, voters were listed alphabetically, since when the frustrating ‘street-order’ system has been used. SOME repositories hold alphabetical lists as well as street-order lists since the coming of the computer in the mid-1970s – but not many! They are not obliged to do so.
Registers, of course, have a ‘commencement date’, but it is the qualifying date which is of most use to the genealogist, as this gives a definitive date of occupation/ownership – whereas many folk had moved on (or even died) by the time the register came into force some six months or so later. Other inaccuracies include: the unreliable “Y” system (see above), some people’s unwillingness to register (avoidance of taxes/rates or fees payable on registration), forgetting to register, political corruption/manipulation, etc. It would therefore be wise to double check with any ‘draft’ register which may exist.
Related Records
Until the qualifications for local/council elections and parliamentary elections were assimilated approximately in the 1880s and then completely in 1918, separate registers were kept for both electorates. The former are known as Burgess Rolls or Lists, the qualifications for which were often less restrictive than the parliamentary voting criteria – and were being compiled before the 1832 Act. These themselves were standardised nationwide by the 1835 Municipal Corporations Act.
Look out, too, for Freemen’s Lists, which were effectively the electoral registers of pre-1832 days in many areas.
Poll Books were issued after parliamentary elections between 1696 and 1871 (until the secret ballot was introduced in 1872) – these detail the candidates for whom electors had voted. They were only issued where there was a demand, and the information provided often only gives the voter’s name and the vote cast, but occasionally gives an occupation or address.
How to Use Them
In addition to all the above, the uses of ERs are quite obvious. Both the registers themselves and the Census Returns are invariably used in tandem to chart the year-by-year mobility and stability of families, and to establish their lease and landholding status. If one is aware of the various age qualifications then the year in which an individual reaches majority can be established, and so on. They can also be used for surname distribution surveys, and as a mental prompting device to stir the fading memories of the aged into recalling many a tale involving neighbours and friends, etc. Although we all yearn for a return to the pre-1880 alphabetical format, ERs are undoubtedly an invaluable and much underrated source for the family historian.
Local Availability
Electoral Registers are probably the most accessible source for the genealogist. They are usually to be found conveniently on the shelves of the local history departments of the major libraries of the region. Listed below are the holdings of which I am aware at the major repositories in the North-East:-
(Only occasionally are these records held on microfilm – those of which I know are marked “m/f”)
Berwick Record Office: ERs – Berwick, Tweedmouth, Spittal 1835-1952 (with gaps), and Berwick constituency 1974-present; Burgess Rolls for Berwick 1796, 1835-36, 1846-1912; Poll Books for Berwick 1774-1835; Berwick Freemen records 16th-20th centuries.
Darlington Library: ERs – County Durham from 1974; Darlington from 1884.
Durham Clayport Library: ERs – Co.Durham 1854-55 to 1872, + current copy for county.
Durham County Record Office: ERs for the county 1832-present (m/f), although those for the big towns and cities are held by their respective libraries. Some Poll Books.
Durham University Library: ERs – A few from the 19th century for the county; good selection of Poll Books for county 17th-19th, and some for Northumberland/Newcastle, too.
Gateshead Central Library: ERs – Gateshead Burgess Rolls 1835-1915 good selection; Gateshead ERs 1832, 1837, 1842, 1847, 1851, 1918-39, 1945-present, alphabetical list for 1988; Poll Books – Gateshead 1837 & 1852, North Durham 1820, 1833, 1865 & 1868.
Hartlepool Central Library: Various voters’ lists for the town and area 1870-present, with generally good coverage.
Hexham Library: Good coverage of Hexham & area 1832-1950 (m/f) & 1990+ (book). All held for 1832-1900, then 5-yr intervals to 1950. Poll Books – 1710-1841.
Middlesbrough Central Library: ERs – Billingham, Redcar, Eston, Marton, Thornaby 1869-78; Stockton 1969-present; Langbaugh 1979-present; Middlesbrough 1841, 1868, 1932-present; Gt Ayton 1937.
Morpeth Central Library: ERs – local districts post-1974, inc. current ERs for county.
Newcastle City Library: ERs – Durham City 1871; Durham County 1832-33, 1969-83; Newcastle, good selection 1832-77 (some m/f), 1880-81 to present; Northumberland, sparse selection from Berwick, Hexham, Wansbeck, Tyneside & county areas; Sunderland 1832, 1835 (part only); Tyne & Wear 1974-present; Poll Books – Durham 1802-71, Durham County 1790-1868, Gateshead 1837, 1852, Northumberland 1705-1852, Sunderland 1833. Also, Freemen Lists for Newcastle, 17th & 18th centuries.
North Shields Central Library: ERs for North Tyneside district 1861-present + Poll Books from 1710 onwards.
Northumberland Archives: ERs – 1832-1980s good coverage of county – boroughs & especially county areas; County Durham 1868-69 (with Poll added); Poll Books – Northumberland 1698-1852 (some m/f, so please check).
Redcar Central Library: ERs – local coverage 1968-present.
South Shields Central Library: ERs – South Shields 1850-present, & Jarrow, Cleadon, Boldon, etc, 1955-present; Burgess Rolls – Jarrow 1955-present + South Tyneside Burgess Rolls 1974-present.
Stockton Central Library: ERs – Stockton Town 1926, 1939, 1945, 1953-78; Stockton District 1978-present.
Sunderland City Library: ERs and Poll Books from 1841-present for Sunderland (some gaps) + Bishopwearmouth 1850 & Monkwearmouth 1842, 1844-45.
Teesside Archives: ERs – Loftus 1958-66, Middlesbrough 1853-1939, 1949-56 (+ many Burgess Rolls 1852-1914), North Riding of Yorks 1832-1875 (m/f), Thornaby 1890 list.
Tyne & Wear Archives: Assorted Freemen & Guild records + a scattering of Tyne & Wear ERs, especially Newcastle 1835-1980.
Sources:
Gibson, J., and Rogers, C., Electoral Registers Since 1832 and Burgess Rolls (2nd ed., 1990);
Fitzhugh, T.V.H., Dictionary of Genealogy (1991);
Various information sheets (especially those of Newcastle City Library)
© Mick Southwick, 1994, 2010 micksouthwick@blueyonder.co.uk
[The above article originally appeared in Issue 1 of The North-Easterner Magazine (summer 1994), and was updated slightly in 2010. The list of holdings of the region’s repositories has been updated since its 1994 airing, but researchers should check with individual repositories before travelling to clarify availability and accessibility issues]
Land Tax & Associated Records
By Mick Southwick
In this world nothing can be said to be certain except death and taxes
[Benjamin Franklin, 1789]
Description
To those of us with a deep interest in any particular region of England and Wales (Scotland has poor coverage) the Land Tax Returns of 1692-1963 are another of those little used essentials of the world of local history. To amateur genealogists, too, they provide another avenue of research; another means, in fact, whereby we may at least pin-point the whereabouts of a forebear at a particular point in time – with a little luck, of course – and assess his or her standing in the community.
The Land Tax Assessments & Returns detail, on an annual basis (occasionally quarterly), the names of the owners of ‘real property’ in each parish, the tenants (usually), plus the amount of tax payable. Though at first levied on movable property and income, too (tithes, offices, etc), the tax soon came to be assessed only upon fixed property – or, more accurately, land and some buildings. The government would initially fix a sum which it required to be raised from each county, then would leave to the discretion of the local assessors exactly how much each hundred and, in turn, each parish, would have to raise individually. It would then be decided which persons within each parish or township would bear the brunt of the taxman. County “assessments” never varied, and parochial variations were rare. As time passed, rural areas became, comparatively, more heavily taxed than the new and emerging urban districts.
History & Content
Prior to 1780 returns are sparse and inconsistent. They may be found in a number of places: Quarter Session Records, Estate Papers, Family Collections, or simply amidst the parish records (often mixed among other tax returns). 1772 saw the fixture of the Land Tax rate at 4s in the pound on the annual value of a property and the introduction of the supposed compulsory inclusion of occupiers’ names in the recording procedure. But, most notably, from 1780 extra copies were prepared for dispatch to the Clerks of the Peace (Quarter Session Records) to facilitate in the construction of voters’ lists for parliamentary elections. Thus, from 1780 to 1832, the Land Tax Returns effectively acted as electoral registers. From 1782, proprietors were obliged to be included on the Returns, and in 1798 standard forms were introduced – the researcher should find listed, from left to right: rental values of properties; names of proprietors; names of occupiers; names/descriptions of properties; sums assessed and exonerated/not exonerated. With spaces often left blank or somewhat vaguely or erroneously completed, one must exercise some caution when using and interpreting the same, however.
The term ‘exonerated’ (sometimes shown as ‘redeemed’) refers to the fact that in 1798 a buy-out option was offered to owners to pay off all future yearly instalments via of a one-off lump sum – though for voting purposes they are still to be found in, and listed as such on, the Returns until 1832 (usually at the end of each parish listing). 1798 was something of a watershed in another way, too, this being the only year for which a complete record of England and Wales is in existence – at the National Archives, London. Generally, though, Land Tax records 1780-1832, being lodged among the Quarter Session records, can be found at County Record Offices.
With the passing of the Great Reform Act of 1832 the electoral use of the Land Tax Returns was rendered obsolete, and from then until its demise in 1963 the records are of progressively less use to the family historian. These may be found at the Inland Revenue Collectors’ Offices or, perhaps, again, among the Quarter Session records.
Interpretation
The Land Tax Returns are packaged in a variety of ways: usually by parish, sometimes by year; and those of the big cities by different methods altogether, you may find. If in doubt, ask your local archivist.
1780-1832 is undoubtedly the ‘heyday’, as it were, of the Land Tax for the purposes of historical research – that period prior to the civil registration/census era when the parish registers were becoming a little unreliable, and before, of course, the passing of the 1832 Reform Act. Before 1798, and especially 1780, entries are often ambiguous and records are sparse; after 1832 their content and usefulness declined for reasons already given. If only one name is given in an early return, a general assumption can be made that it is that of the proprietor/owner and not the occupier.
Though Land Tax Returns may quite obviously offer us an insight into an individual’s economic standing, such assessments should be taken no further than a mere comparison with his or her neighbours. For assessments and rental values were never really properly reassessed after the turn of the eighteenth century and fall increasingly out of step with the economy as a whole with the passage of time. It really is quite inappropriate to compare individual tax assessments from parish to parish, but not so from neighbour to neighbour. ‘Borderline’ cases would often be omitted one year and included the next, too, depending on the parishes’ ‘quota’ requirements.
Needless to say, those of us whose ancestors were from the labouring classes (most of us?) will be disappointed when we at first excitedly discover the Assessments or Returns for our relevant parish or township. Often, rows of cottages are stated as being occupied by “A.Smith & others”, or first names and even initials are frequently omitted. The very poor will similarly be excluded from the records. Street names are rarely quoted and, as with the Hearth Tax, only heads of households appear – family and relationships are seldom hinted at. But, used ‘in series’ and in tandem with other contemporary records, the Land Tax records can be of some use to many of us. Undoubtedly, one has to ‘get lucky’, as it were, when consulting the Land Tax Assessments and Returns, but these valuable records are a useful locational tool for the turn of the nineteenth century, none the less.
Related Records
The record type most commonly associated with the Land Tax is invariably the Window Tax. Introduced in 1696 essentially as a replacement for the Hearth Tax (it being possible to assess a property more conveniently from the outside rather than from within), it was never a very successful tax, being easily avoidable (the blocking up of windows was commonplace) and poorly administered. It was levied on occupiers, rather than owners, with the usual exemptions for those who did not pay poor or church rates.
Basically, it was a flat rate of 2s in the pound with a sliding scale, upwards, depending upon the number on windows one possessed. Only those with seven or more windows were required to pay anything over the basic rate. However, certain windows were exempt and the rules on such exemptions changed frequently.
Despite the passing of several new Acts the tax died a slow death towards the end of the eighteenth century until its abolition in 1851.
Records are sparse, but particularly plentiful in Scotland. A bonus is that named individuals were invariably the actual occupiers of the property (unlike the Land Tax). As with the Land Tax, however, records are perhaps best used by way of comparison with immediate neighbours to help establish status, etc.
In 1784 the Window Tax was consolidated with the other various ‘assessed taxes’ on a single form – servants’ taxes, carriage and horse taxes, shop taxes....and, of course, income tax, which is still very much with us today!
Availability
The most notable national holdings are at the National Archives, London, where the (almost complete) 1798 Land Tax records are held for the whole of England and Wales (Flintshire being a notable exception) (class IR.23). The National Archives also hold some Window Tax records (among the Exchequer Records, E.181).
Locally, availability is as follows:-
Durham County Record Office & Durham University Library: Land Tax (LT) – Between the two repositories there is generally excellent coverage of County Durham (and a little coverage of parts of Northumberland). C.R.O mainly covers 1759-1831 (m/film), and the latter the late eighteenth to early twentieth centuries. Please enquire with the institutions for exact holdings. Window Tax (WT) – Easington Ward 1795-96 (C.R.O).
Northumberland Archives: LT – Reasonably good coverage of Northumberland 1748-1885 (some m/film) – remember that some parts of the present-day county were administered, historically, by County Durham. There are no known sources of Northumberland Window Tax.
Teesside Archives: LT – Langbaurgh East & West 1781-1785; Guisborough 1796; North Riding of Yorkshire 1787-98, 1801-27; Linthorpe 1801-44; Kirkleatham 1780-1803. WT – Kirkleatham 1790.
Tyne & Wear Archives: LT – Newcastle 1747-1946; good coverage 1833 onwards for Jesmond, Earsdon, Gosforth, Longbenton (inc.Walker & Weetslade), Newburn, North Shields, Tynemouth & Wallsend.
Sources:
Gibson/Medlycott/Mills, Land & Window Tax Assessments (1993);
Fitzhugh, T.V.H., Dictionary of Genealogy (1991);
Hey, D., The Oxford Guide to Family History (1993).
© Mick Southwick, 1995, 2010 micksouthwick@blueyonder.co.uk
[The above article originally appeared in Issue 4 of The North-Easterner Magazine (summer 1995), and was updated slightly in 2010. The list of holdings of the region’s record offices is believed to be as accurate now as it was in 1995 – but researchers may wish to double check with individual repositories before travelling]
Hearth Tax
By Mick Southwick
Description & History
Of all the seventeenth century records available to the family historian, the Hearth Tax Returns of 1662-1689 are easily the most accessible. Although their usefulness is limited and the detail revealed therein sparse, they are the first port of call for those of us struggling to pursue our roots through the early years of the parish registers.
As its name suggests, the Hearth Tax was a levy payable on all domestic hearths or fireplaces to the tune of some two shillings per annum, per hearth. Basically, the occupiers (not the owners) of all houses of yearly rental value of 20s+ were liable to pay, with exceptions being made to almsmen, those who did not pay Church/Poor Rates (i.e. the very poor), charitable institutions, and industrial hearths (except bakers’ ovens and smiths’ forges). Landlords with poor tenants were obliged to pay on their behalf. The idea, of course, being that the richer the individual was then the bigger their house was likely to be, and, therefore, the more hearths they were likely to have. Needless to say, it was an unpopular tax and, furthermore, not a particularly successful one at that – we are told on its abolition in 1689 by William III of it being a “great oppression to the poorer sort”, it being thought of, too, as an infringement of privacy as well as yielding disappointing returns.
The administration of the tax itself varied over the years to the extent that, generally, only those returns from 1662-66 and 1669-74 have survived – those of 1664 being by far the most comprehensive. The tax was, in fact, payable by two instalments: the first on Lady’s Day (25th March) and the second at Michaelmas (29th September). The country was first divided into counties, then hundreds, and then into townships/parishes; and, though official ‘collectors’ were appointed, it was the parish constable who invariably did the bulk of the paperwork, etc., on account of his intimate local knowledge. The paperwork itself consisted, initially, of an ‘Assessment’ – a listing of what individuals were due to pay, and the ‘Returns’ – a record of what was actually paid. Quite often the latter is simply endorsed upon the former, and each consecutive Return is no more than an annotated/amended copy of the previous one. ‘Arrears Returns’ can sometimes be found, too, but these are often in Latin (as opposed to the English or ‘Secretary Hand’ of the Assessments and Returns).
Content
As for content, only the name of the head of household is listed, together with the number of hearths taxable. Occasionally, passing remarks such as “hearth stopped up” or “house fallen down” may be found, or even a comment as to the obstinacy of some as regards allowing entry to the inspectors or collectors. If a stopped-up chimney/hearth was discovered, the occupier would find themselves charged double! Non-payment was punishable by up to a month’s imprisonment.
Although the poor were exempt from the tax, you may find such exemptions noted in the Returns, or listed en bloc separately at the end of the township’s listing. The original records – usually drawn up by the constable – would thereafter be copied (often containing transcriptional errors, of course) – one being despatched to the Exchequer, one to the Quarter Sessions and one retained locally. The originals themselves are on parchment on sheets c.2ft x 8inches, and are stitched together (except the 1664 returns, which are usually found in book form). It’s unlikely you’ll ever consult these originals (they can be found at The National Archives, or very occasionally at county record offices), but transcripts, copies and published booklets are often available for purchase or consultation (see ‘Availability’).
Interpretation
Scanty in detail though they undoubtedly are, the Hearth Tax Returns are probably the most valuable source of local historical and genealogical material for the seventeenth century. If nothing else, they at least enable one to pinpoint the whereabouts of a named individual at a particular point in time. Having thus established a parish/township of residence, it is an easy step onto other parish records (parish registers included, if available) to help put some ‘meat on the bones’. The Returns also obviously give an indication as to status – more hearths = more wealth – and the larger houses may even still be standing. If more than two or three hearths are listed, then the individual was clearly well-to-do; over two fireplaces probably meant heated bedrooms – a rarity indeed. The kitchen and ‘living room’ would be heated first (kitchen ovens were not counted).
Used in conjunction with wills – and especially inventories – an individual history of a house can be pieced together, and Returns studied collectively can give an indication of the status/wealth of a whole street or area – especially if some indication is given as to exempted poor, etc. The repeated comment “house fallen down”, or similar, may indicate an area in decline. And so on …
As the period during which the Hearth Tax was levied falls half-way between the era when surnames were first coming into use and the present, the Returns can be very useful as regards surname distribution surveys, etc. – the printed/indexed booklets on the market make this particularly easy. David Hey’s book The Oxford Guide to Family History provides intriguingly detailed insights into the endless possibilities on this and other themes, such as family mobility and stability trends – more varied and numerous surnames in any one place, for example, indicates a more mobile populace.
Availability
As mentioned earlier, almost all original material is held at The National Archives (see www.nationalarchives.gov.uk/records/research-guides/hearth-tax.htm - a search facility is available), although some may be held at the county record office. Transcripts and copies are frequently available locally, and some records have been coalesced and printed/published in booklet form by local and family history societies – most of which are indexed. Increasingly, of course, such material is now available online. Wherever you find them, the usual format is for Returns to be grouped together in counties, although you may find towns and cities grouped separately.
Locally, availability is limited. Durham County Record Office hold microfilm copies of all those for the county which are stored at The National Archives (except 1662 & 1670); Northumberland Archives hold photocopies of the 1663-64 Returns for the county (and Berwick Record Office has a copy of that for Berwick for 1666); Newcastle City Library has a printed transcript for Newcastle for 1665 within the 3rd Series, Volume 7 of Archaeologia Aeliana; and Sunderland Antiquarian Society hold some returns for their city.
I am aware that the Northumberland & Durham Family History Society gave some coverage of Northumberland and Co.Durham Hearth Tax Returns in the August 1978 edition of their journal (pp 88-89), and that they serialised the Northumberland Hearth Tax Returns of 1664 from July 1983 onwards in the same publication. Local holdings for areas south of the Tees seem to be non-existent.
Sources:
Gibson, J., The Hearth Tax, Other Later Stuart Tax Lists & the Association Oath Rolls (1990);
Hey, D., The Oxford Guide to Family History (1993);
Fitzhugh, T.V.H., The Dictionary of Genealogy (1991);
Dunning, R., Local History for Beginners (1980).
© Mick Southwick, 1995, 2010 micksouthwick@blueyonder.co.uk
[The above article originally appeared in Issue 3 of The North-Easterner Magazine (winter/spring 1995), and was updated slightly in 2010. The list of holdings of the region’s record offices is believed to be as accurate now as it was in 1995 – but researchers may wish to double check with individual repositories before travelling. Additionally, of course, the interested researcher should scour the internet for relevant Hearth Tax listings and transcripts]