Ireland Taxation: Difference between revisions

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'''Tithe Applotment Books''':

*'''1805-1927''' [http://search.ancestry.com/search/db.aspx?dbid=1270 Ireland, Tithe Applotment Books, 1805-1927] at Ancestry - index

*'''1814-1855''' [https://familysearch.org/search/collection/1804886/ Ireland Tithe Applotment Books, 1814-1855] at FamilySearch

*'''1847-1864''' [https://www.ancestry.com/search/collections/1269/ Ireland, Griffith’s Valuation, 1847-1864] at Ancestry - index

*'''1847-1864''' [http://www.askaboutireland.ie/griffith-valuation/ Griffith's Valuation 1847-1864] ;

'''Griffith's Primary Valuation''':  

*'''1824-1856''' [http://census.nationalarchives.ie/search/vob/home.jsp Valuation Office books, 1824-1856] at The National Archives of Ireland

*[http://www.from-ireland.net/griffiths-primary-valuation/ Griffith’s Primary Valuation of Ireland] at Ireland.net

In most countries, tax records are difficult to locate, are rarely indexed, and give limited information. They are usually searched only after other sources have been exhausted. However, because so many Irish records (including tax records) were lost in 1922 when the Public Records Office burned, surviving tax records are particularly significant to Irish research.  

Many types of Irish taxes were assessed prior to the nineteenth century. The most important Irish tax records, however, are Tithe Applotment books and Griffith's Primary Valuation. Both are nineteenth-century sources and serve, to some extent, as census substitutes. Both are extremely useful in locating people and identifying the townland and parish in which they lived. Griffith's Primary Valuation can also be used to determine names of estate owners, making it possible to access estate records (see [[Ireland Land and Property]]).&nbsp; See also [[Ireland Census Substitutes|Ireland Census Substitutes]].  

[[Image:Hearth in Luogh, Ireland.jpg|thumb|right|327x244px|Hearth in Luogh, Ireland.jpg]]Initiated in 1662, the Hearth Tax was collected and recorded on&nbsp;Hearth Money Rolls within the Court of&nbsp;the Exchequer. They were collected&nbsp;throughout&nbsp;the decade of the 1660's as a result of&nbsp;the Hearth Money Act of 1662 and additional amending legislation. The basis for the tax was the number of hearths in each household, therefore they cross the economic social classes. This tax led to the open hearth architecture in Irish cottages where there was intentionally no hearth built and the fire was placed&nbsp;on the floor directly below the chimney.  

The rolls were enumerated by parish and usually record the name of the head of the household, the number of hearths,&nbsp;and the amount of the tax levied.<br>The Hearth Money Rolls for Northern Ireland were transcribed primarily by Tenison Groves. Copies of his transcripts&nbsp;are available in the Family History Library collection. A few surviving copies are also available for counties in the Republic of Ireland, namely for counties Dublin (1663), Louth (1664), Sligo (1662), Tipperary (1666-1668), and Wicklow (1669).  

The tithe was a land-based tax exacted from rural Ireland between 1823 and 1837. The tax did not apply to inhabitants of the cities or larger towns. Though taken from people of all faiths, the tithe was used to support the Church of Ireland in rural areas. Tithe Applotment books record the name of the head of the household and the value of the property.  

These records have been digitized and free indexes and images are now available online at:

*[http://titheapplotmentbooks.nationalarchives.ie/search/tab/home.jsp Tithe Applotment Books, 1823-1837] (National Archives of Ireland)

Between 1848 and 1864, a valuation, called Griffith's Primary Valuation, was made of taxable property in every parish in Ireland. The valuation records list the name of the head of the household, the name of the landowner ('immediate lessor'), the acreage of the plot, the value of the property, and the amount of tax assessed. The tax based on the property valuation was used to support the poor.  

These records have been digitized and free indexes and images are now available online at:

Indexes and images are also available online at subscription websites:

*[https://www.ancestry.com/search/collections/1269/ Ireland, Griffith’s Valuation, 1847-1864] at Ancestry ($) - index

After the primary valuation, later valuations were made throughout Ireland approximately every decade. Changes in ownership or tenancy as well as the types of information recorded in the original valuation (name of the head of the household, name of the landowner, acreage, and property value) were noted in the valuation books using different colored pencils for each revision.  

Steps for locating Valuation Office Revision Books or "Cancel books":  

#Find the entry in the "Film/Digital Notes" that lists the District Electoral Division (DED) that your townland was in, such as: ''v. 18-19 Electoral division: Kilcummin Kilfelim''. This is the record that should cover the Townland of Gortnatona.

For more information on Tithe Applotment records, Griffith's Primary Valuation, and other valuation sources, see:  

*McCarthy, Tony. "Twelve Major Sources." ''The Irish Roots Guide.'' Dublin, Ireland: Lilliput Press, 1991. (FHL book 941.5 D27mt.)

The library's other taxation records are listed in the Place Search under the following headings:  

*IRELAND, [COUNTY], [TOWN or PARISH] - TAXATION

The following work was compiled by the staff at the National Library in&nbsp;Dublin, Ireland,&nbsp;and is available at the Family History Library. Arranged by county, this index lists surnames found in the Tithe Applotment Records and in Griffith's Valuation:  

{{Place|Ireland}}