Church Rates serve as a valuable tool for genealogists, social historians, and local historians alike. These records play a crucial role in confirming a family's residence and community membership within a particular area. By assessing the rateable value of a property, researchers can gain insights into a family's relative wealth. Additionally, when integrated with other sources, these records may enable the identification of a property's precise location and the inference of the occupier's occupation. Particularly for periods preceding 1841, Church Rates can serve as a substitute for population census records.
Background
In England, Church Rates were collected from medieval times until the late 19th century. Levied at Vestry meetings attended by male rate payers, these rates were then managed by Churchwardens. The funds collected were dedicated to the repair and maintenance of the local Church of England parish church. In some instances, specific churches or towns, such as Ipswich and Sunderland, had Acts of Parliament enabling the collection of rates to pay a stipend (salary) for a church minister.
Church Rates were payable by property occupiers, encompassing members of the Church of England, Non-conformists, Catholics, and individuals of other faiths. The valuation of properties used for Church Rates closely mirrored that of the Poor Rate, although there could be slight variations as the rates were collected independently.
Barry Reay notes that by 1653 the “the Quakers were at the forefront of popular opposition against tithes”. [1] The Quakers saw no need for the Church of England and denied its spiritual authority. From the 17th century onward Quakers refused to pay both Church Rates and tithes. A more extensive Non-Conformist campaign against church rates gained momentum in the early 1830’s.
The use of Church Rates experienced a significant decline after the 'Compulsory Church Rate Abolition Act 1868', which revoked the churchwardens' authority to enforce rate payments through the courts. J P Ellens finds that that abolition of compulsory Church Rates in 1868 “ended a sustained political and ecclesiastical conflict”[2].
Archival Sources
The records relating to Church Rates are usually held with other Church of England parish records at the county or local authority record office.
- Church Rate Book – Usually lists the properties in a parish, the head occupier, the rateable value and church rate payable. Defaulters are often named.
- Vestry Minutes Books may record the (usually annual) setting of rates, adjustments to rate assessments, details of disputes in setting the rate.
- Churchwarden Account Book – detail the church expenses yearly, and may record the total amount of the rate received, lists of defaulters and sometimes contain full details of the rate.
- Local Newspapers - have details of courts cases enforcing payment.
- ‘Sufferings’ of the Society of Friends (Quakers) who opposed Church Rates and details of payment enforcement can be found in lists of “Sufferings” collated by the local and county quaker meetings.
Many Church Rate Books have not survived and are more likely to survive in town or city contexts.
Using Church Rates
Church Rates were payable by the Occupier of property in a parish. The lowest rateable value properties were excluded from payment but still may be listed in the rate. Individual entries can be marked ‘excused’ or ‘poor’ indicating the rate was not collected.
At minimum, where they survive, these rate books list the Occupier’s name and the rate payable (from which the rateable value can be calculated. They may also include the rateable value, a road or property name, the type property (e.g. House, garden, malting, ship yard).
Even where a road or property name is omitted, it can often be deduced that properties are listed in the order that the rate collector walked around the parish. If the listing is not in alphabetical order, it is probable that the rate book is listed in a geographical order.
Other rates (Poor, Highways, Militia, Marshalsea, Borough) have also have surviving rate books, and these can compared as the level of detail may vary.
As the rate was upon Occupiers – empty properties were not ratable.
Examples
1821 St. Margarets Ipswich
St. Margarets, Ipswich, Suffolk England rate dated 3rd May 1821 at a rate of six pence in the pound. Original held at Suffolk Archives reference SRO FB93/E1/10. Bolton Road [St. Margarets] (First 7 entries only).
1822 St. Margarets Ipswich
St. Margarets, Ipswich, Suffolk England rate dated 17th May 1822 at a rate of nine pence in the pound. Original held at Suffolk Archives reference SRO FB93/E1/10. First 7 entries only.
Analysis of Example
As the rateable values have been listed in two column it can be seen the left hand column is for property where a rate was applied and right hand column for [low value] properties were no rate was collectable. Only Robert BARDWELL actually pays the rate in these examples.
Ony five of the seven 1821 names appear in both lists, suggesting TAYLOR and DENNINGTON have moved or died and GRIMWOOD and HAGGER have moved in or become the principle occupier.
See also
Explore more about Church Rates
- England, Norfolk Bishop's Transcripts, 1685-1941 records collection at MyHeritage, arranged by church jurisdiction and in yearly bundles. Includes baptisms, marriages and burials.
References
- ↑ 'QUAKER OPPOSITION TO TITHES 1652–1660' in Past & Present, Volume 86, Issue 1, February 1980, Pages 98–120, https://doi.org/10.1093/past/86.1.98
- ↑ Ellens, J. P. (Jacob P.). Religious Routes to Gladstonian Liberalism : The Church Rate Conflict in England and Wales, 1832-1868. University Park, Pennsylvania: Pennsylvania State University Press, 1994.