Land Tax

A tax on beneficial proprietor of land. So far as a tenant is beneficial proprietor, and no farther, does it rest on him. It has superseded all other methods of taxation in Great Britain. Sugd. Vend. 268. It was first imposed in 1693, a new valuation of the lands in the kingdom having been made in 1692, which has not since been changed. In 1798 it was made perpetual, at a rate of four shillings in a pound of valued rent. See Enc. Brit. "Taxation"} Wharton.

A tax on the beneficial proprietor of land such as is imposed in many of the states; so far as a tenant Is beneficial proprietor and no farther, does it rest on him. It was first imposed in 1693, a new valuation of the lands in the kingdom having been made in 1692, which has not since been changed. In 1798 it was made perpetual, at a rate of four shillings in a pound of valued rent. Under the provisions of the stat. 16 & 17 Viet. c. 74, this tax is now generally redeemed. See Encyc. Brit. Taxation. LAND TENANT (commonly called terre tenant, q. v.J. He who actually possesses the land.

A tax laid upon the legal or beneficial owner of real property, and apportioned upon the assessed value of his land.

Defined under Land in Black's Law Dictionary.

In English law. A tax on land, which has superseded all the former methods of rating either property, or persons in respect of their property.

A tax laid upon the legal or beneficial owner of real property, and apportioned upon the assessed value of his land.

A tax upon the beneficial owner of land, which has, in modern times (so Sugden says), superseded other methods of taxation in England, and appears to embody the principle upon which American state taxes are so according to Blackstone, to the military tenures. The personal attendance required of tenants of knights' fee growing troublesome, the tenants found means of compounding for it, first, by sending others in their stead, and, in process of time, by making a pecuniary satisfaction to the crown in lieu of it. This pecuniary satisfaction at last came to be levied by assessments, under the name of escuage, or soutage. Of the same general nature were assessments of hidage upon all other rural lands, and of talliage in cities and boroughs. These three forms of charge for the support of government were superseded for a time by the introduction of subsidies. In the year 1692, there was a new assessment or valuation of estates throughout the kingdom, according to which the land-tax was imposed by 4 Wm. III. ch. 1, and has ever since continued a permanent charge«i On land; for, in 1798, by Stat. 38 fteo. III. ch. 60, this tax, which had long been annual, was converted into a perpetual one, and fixed at four shillings in the pound; but made subj^t, on the other hand, to redemption by the land-owner. It extends to real estates, and also to offices and pensions, but not (since 4 & 5 Wm. IV. ch. 11) to personal estates. The method of raising it is by charging a particular sum upon each county, according to a certain valuation; and this sum used to be assessed and raised upon individuals by commissioners duly appointed for that purpose (2 Burn's Justice, 61). Under Stat. 16 & 17 Vict. c. 74, facilities are afforded for the redemption of this tax; and it is now said to be, generally, redeemed.