Below is a transcript of the introductory pages of the Preston Poor Tax survey of 1732
First folio recto
A Regulation of the Poor-Tax of the Burrough of Preston in the County of Lancaster in the Year 1732, By the Order of Sr. Edwd Stanley Bart. Mayor and Edmund Assheton Esq; Senr. Alderman of the sd Burrough. The which is contained in this Book that is divided into four Parts, namely,
A. A Survey of the Land, and Housing, and Incomes within the said Burrough and the Liberties therof, taken June the 28th, 29th, & 30th, July the 5th, 6th, 7th, 27th, 28th, 31st, and August the 1st & 2d, 1732, by Mr William Rishton Church-warden, William Tuson Overseer of the Poor, Mr William Harrison, John Wilkinson, Roger Walshman, and [defaced: Henry] Collyer
B. A Summary of nine Tenths of the yearly Rent of Land and of the Yearly Incomes, and of four Fifths of the Yearly Rent of Housing within the said Burrough and the Liberties therof, collected from the first Part A, which is Assessed for the same and Charged for the Poor Tax, per Kalendar Month, Viz. the said nine Tenths at one penny per one pound Sterling, and the four Fifths at one half penny per one pound Sterling.
C. The Monthly Rate of the Poor Tax upon all such Persons that have neither Land, nor Housing within the said Burrough and the Liberties therof, that are Assessed for their Personalities. And
D. A Compare between the Monthly Rate of the Poor Tax upon Lands & Housing and that are (by Custom of the said Burrough.) Assessed in the better Capacity.
First folio verso
And to the within Four Parts, is added a Table containing a Repetition of the 897 Numbers Surveyed in 1732 for the Purpose the Title (Folio 96) sets forth; And a Preparation for the Survey of Improvements of Houses erected upon new Ground &c. as per following Contents, is more expressed.
Second folio recto (appears to have been reinserted the wrong way round)
An Explanation of the Abbreviations, made use of in the first Part A. which begins Folio 1 and is continued to Folio 47. See said Explanation subsequent the 16 [th?] and last Article of these Contents
The Sums of the 47 Folios of A. Collected & Totalled
A Supplement to the first Part A. containing a Preparation not only for entering the Yearly Rent of Housing erected upon new Ground i.e. upon such Ground that doth not belong to any of the 897 Numbers Surveyed in the Year 1732; but also, for the entering of the Yearly Rent of any thing else that may happen, and does not belong to any of the said 897 Numbers
An Index to the 2, 3, and All Parts. Viz. B. C. and D.
The second Part B. begins Folio 56 and is continued to Folio 77. and contains a Summary of the Nine Tenths and the Four Fifths of the Yearly Rents Collected from A. and the Rate thereof, but more particularly expressed by the Title upon Folio 56.
The Sums of the Nine Tenths and the Four Fifths, and the Rate of the 22 Folios of B. Collected and Totalled
The Total of the Yearly Rent of this Year 1736, in Acct. with the Total of the Yearly Rent in the Year 1732
Sundry Deductions by Alowances for Charitable Uses, Rent not received, &c.
An Explanation of the Second Part B.
The Columns for Improvements subsequent the double black Line in both the Parts A. and B. Accounted for and illustrated by an Example
Second folio verso [sheet wrongly inserted?]
The Contents continued
Two Tables, the one shewing the Nine Tenths, and the Rate per Month; and the other the Four Fifths, and the Rate per Month of any Yeraly Rent or Sum, from one penny to 5000£. To the which, is annexed six Examples, which are explained by such plain Instructions, that it is hoped, they are rendered intelligible and useful
A Supplement to the second Part B. containing a Preparation for the bringing to Account, not only, what may be required to be collected from the Supplement to A; but also, for the transferring of the State of an Acct. from any of the 22 Folios of said second Part B, beginning Folio 56, when there shall be occasion to add 4/5 of Housing built upon new Ground; or any thing else that may happen, not belonging the 897 Numbers Survey’d in 1732.
The third Part C. begins Folio 89, and is continued to part of Folio 91 and contains the Rate per Month upon Personalities, as they was in 1732, that is, upon such Persons (then in being) that have neither Land nor Housing within this Burrough [Preston] and its Liberties: and upon said Folio 89, See an Explanation of this Part, and how this Acct. is to be kept and continued
The fourth Part D. begins Folio 93, and is continued to Folio 95 and contains 1. a Compare between the Monthly Rate upon Land & Housing, and the Assess of such Persons, that are assessed in the better Capacity and 2. a List of Sundrys Taxed only for their Land & Housing collected for the Reason the Title Specifies
Folio [number missing page torn]
E. A Table, containing a Repetition of the 897 Numbers, contained in A prepared for entering the change of Names by Purchasin or new Leasing; See the Design more fully expressed in the Title and Observations
Folio [number missing page torn]
A Preparation for annexing of new Numbers to the Table E which are to progress, as the Title directs
Folio [number missing page torn]
Third Folio recto
N.B. In the Blank Column Titled X of the first Part A at my beginning the writing of this Book, it was designed Viz. That when the Name of a Person happened to be (since the Year 1732) changed by Purchasing or new Leasing the Contents of any Number Surveyed in said Year 1732, to have expressed such Change upon Blank Leaves (to have been assigned) for that purpose, and in the said Column X, to have entred the Folio where the changed Name was to be found; But since, having considered, that the above Method would not appear in so clear a manner, as was intended, is the Reason that the Table E. beginning Folio 96, is contrived and digested in the Order it is shewed, the which, I humbly conceive is adapted, and will answer the Design, by Noting, what is said of the Letter v. in the tenth Article of the following Explanation; so that the said Column X is of no use; See Folio 51, where ’tis omitted.
An Explanation of the Abbreviations made use of in the first Part A.
The Name of the Owner of Land, Housing, or Incomes, is expressed upon the same Line with the Number that is assigned thereto.
Where Land or Housing is held by Lease, the name of the Lessee, if not an Occupant, is placed under the Name of the Owner, with the Letter L annexed, to denote such Person to be a Lessee: But if the Lessee be the Occupant, his Name is only expressed in Occupants Column, with L annexed, denoting the same, as above.
Where A is put after a Name, either of Owner, Lessee or Occupant, it signifies, that such person is Assessed.
And where A.p. is put after a Name, with a Sum annexed, as it is always so expressed, when two parties are to be charged for the whole, namely, the Owner & Lessee, the Owner & Occupant, or the Lessee &Occupant, and the Sum so annexed to each A.p. is the part of the whole Yearly Rent, that each partie is charged, according to the Direction in the Title of the second Part B. upon Folio 56.
P. Y. and L. in the Column Titled, [upon what Condition Land & Housing is held and enjoyed] Where the Owner is the Occupant, P. signifies his Property; Y. upon paying a Yearly Rent; and L. by Lease.
Third Folio verso
The Explanation of the Abbreviations made use of in the first Part A. continued
In the Title of the Column [Estimation of Land] A. signifies Acres.
In Situation Column S:S Denotes the South Side; W:S; N:S. the North Side; and ES. the East Side of a Street, Lane, &c.
For Explanation of the subsequent Columns, (abridged Name and B.) See the Titles Folio 1.
The Columns subsequent the double black Line is a Preparation for what the Titles denote, and are explained by an Example Folio 79.
And when a Name is changed, that is, of an Owner by Purchasing, or of a Lessee by new Leaseing the Contents of any Number, to denote the Name being Changed, and in the Table beginning Folio 96, containing a Repetition of the 897 Numbers that are in the first Part A. enter the changed Name, pusuant to the Direction given in the Title of the said Table, and the Observations subjoyned upon the said Folio 96.
Octob. 2. 1736
Fourth Folio recto
Part the First
A Survey of the Land, Housing, and Incomes within the Burrough of Preston and the Liberties thereof. Taken (as per Title) June the 28th 29th & 30th July the 5th, 6th, 7th, 27th, 28th, and 31st, and August the 1st and 2d, 1732, by Mr William Rishton Church-warden, William Huson Overseer of the Poor, Mr William Harrison, John Wilkinson, Roger Walshman and Henry Collyer
Note on column headings
Part One opens with detailed column headings (above) which are abbreviated in the rest of the document
2 Owners Names of Land Housing and of Incomes
3 Occupants Names of Land Housing and of Incomes
4 Number of Fields, Houses, Sundries
5 Upon what condition Land & Housing is held and enjoyed
6 Estimation of Land Acres
7 Yearly Rent of Land
8 Yearly Rent of Housing
9 Situation of land and Housing
10 By what Name (if obtained) a Field, or a House is called and Distinguished
11 Folio of B where there the 9/10 and 4/5 of the y: Rent is bro’t to Acct.
12 Improvements by new Building &c. upon the Ground of any Numb. Since the Year 1732 When the Building &c. finished Advance or Encrease of Land the Y: Rent of Housing
There is also a column labelled ‘x’ which was not used as is explained at the start of folio 3 recto above