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23-834: Comyns can refer to: People [ edit ] Arthur Comyns Carr (1882–1965), English politician Barbara Comyns Carr (1907–1992), English author Comyns Berkeley (1865–1946), obstetric physician Ethel Harriet Comyns-Lewer (1861–1946), British ornithologist and periodical editor, publisher and owner John Comyns (1667–1740), English judge Joseph Comyns Carr (1849–1916), English art critic and theatre manager Louis Comyns (1904–1962), British politician Tom Comyns (born 1973), Irish Olympic sprinter William Comyns Beaumont (1873–1956), British journalist Other [ edit ] Comyns' Digest , book by John Comyns See also [ edit ] Comins (disambiguation) Comyn (disambiguation) Topics referred to by

46-498: A Bencher of the Inn in 1938, and, eventually, Treasurer in 1951. Comyns Carr's reputation as a barrister was confirmed in a libel action brought by Horatio Bottomley against an associate named Reuben Bigland. Carr's cross-examination of Bottomley and another key witness destroyed his case and was instrumental in Bottomley's eventual imprisonment on charges of fraud and his expulsion from

69-540: A Conservative opponent who had received the Coalition Coupon and fought the same seat again in 1922 . At the 1923 general election Comyns Carr had his only success, becoming Liberal MP for Islington East turning a Unionist majority of nearly 4,000 into a Liberal majority of 1,632 but he lost the seat at the general election of 1924 like many other Liberals swept away as British politics seemed to be reverting to its traditional two party model. In 1928, he

92-515: A book on the subject in 1912 to which David Lloyd George wrote the preface. He was a member of the Liberal land inquiry committee of 1912 and also sat on the land acquisition committee in 1917. His ambition to become a Liberal Member of Parliament (MP) led Comyns Carr to stand for Parliament on eleven occasions in all. He first stood for election in 1918 in St Pancras South West against

115-504: A landslide, and implemented this with effect from 1979. Local authorities lost 33% of their budget and made cutbacks. From the mid 1980s until 1997, most levied "water charges" to make up part of the shortfall. In 2013 a Local Property Tax (LPT) was introduced, which has been compared to the reintroduction of domestic rates; one difference is that LPT is collected centrally by the Revenue Commissioners before being disbursed to

138-400: A mix of these different methodologies when assessing rates based on the value of holdings, for example land value for its general rate and capital value for a targeted rate. Councils can also levy flat charges per rating unit (i.e. each lot of land, with some exceptions where multiple adjacent lots may be considered one rating unit if in common ownership, or where multiple dwelling-units are on

161-452: A single lot) - generally called a uniform annual general charge. Other methodologies also exist, such as a charge per toilet bowl or urinal, or a water charge per cubic metre of water supplied. The Local Government (Rating) Act 2002 is the governing legislation and provides a number of options for setting rates, such that local authorities can use combinations of general rates, targeted rates and/or uniform annual general charges. Rates in

184-410: Is different from Wikidata All article disambiguation pages All disambiguation pages Arthur Comyns Carr Sir Arthur Strettell Comyns Carr (19 September 1882 – 20 April 1965) was a British Liberal politician and lawyer. Comyns Carr was the son of J. Comyns Carr , a dramatist and art critic. His mother, Alice Comyns Carr (1850–1927), was a costume designer for the theatre. He

207-871: Is usually based in some way on the value of property. Even within states, individual local government authorities can often choose the specific basis of rates – for example, it may be on the rental value of houses (as in Western Australia ) or on the unimproved land value (as in New South Wales ). These rateable valuations are usually determined by a statutory authority , and are subject to periodic revision. Rates are referred to as property taxes in Canada. These taxes are collected primarily by municipal governments on residential, industrial and commercial properties and are their main source of funding. Levied on domestic property as well as non-domestic premises. Prior to 2000, it

230-613: The 1931 general election and in 1935 he suffered his heaviest defeat ever at Nottingham East . In June 1936, he was elected to serve on the Liberal Party Council. He stood again in 1945 when he lost at Shrewsbury . In October 1945, he was a candidate at another by-election, this time in the City of London . In later life Comyns Carr served as chairman of the Foreign Compensation Commission (1950–1958) and

253-457: The House of Commons . Comyns Carr later began to specialize in the law relating to local taxation and as a result of appearing in landmark rating appeals he was engaged as counsel to government departments. He also became an expert in the subject of national insurance . Much later Comyns Carr was a prosecutor in trials of German and Japanese war criminals, including serving as senior prosecutor at

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276-595: The Local Government (Rating) Act 2002 . Territorial authorities may assess property values in three different ways – on the basis of land, annual or capital value – using valuations prepared in accordance with the Rating Valuations Act 1998. The valuation process is overseen by the Valuer-General . Each local authority, after consulting with their community, can decide which basis to use. Councils can use

299-735: The trial of Erich von Manstein in 1949, and he was knighted for this work in 1949. At the outbreak of the First World War Comyns Carr he joined the Royal Naval Volunteer Reserve and later served on the staff at the Ministry of Munitions . He also acted as an adviser to the Ministry of Reconstruction . In the last months of the war he joined the army as a private soldier but did not serve overseas. Comyns Carr's expertise in National Insurance led him to co-author

322-621: The United Kingdom are a tax on property used to provide some of the funding of local government. Domestic rates, split into regional and district rates, are currently collected in Northern Ireland . They were collected in England and Wales before 1990 and in Scotland before 1989. Outside Northern Ireland Council Tax is collected instead of domestic rates. Business rates are collected throughout

345-625: The United Kingdom, with different systems in England , in Wales , in Northern Ireland and in Scotland . In the US, real estate taxes which are based on a percentage of the property's actual or nominal value are referred to as "property taxes". The term "rates" is not used in this context. Property taxes are the prime funding method for local government (i.e., counties, cities, townships, etc. ), and are normally paid by

368-615: The arnona. Single parents and some forms of economic hardship qualify for discounts or even exemptions. In New Zealand , rates have provided the major source of revenue for territorial authorities since the late-19th century. Rates are basically a tax on real property. For the year ended June 2005 , rates made up 56% of local-authority operating-revenue. Almost all property owners in New Zealand pay rates; those who do so are referred to as ratepayers . People who rent property do not pay rates directly, but property owners will take account of

391-634: The cost of rates when they set the rent. As a result, those who rent properties also have an interest in the level of rates, as well as in the services provided by councils using these rates. Some types of property are exempt from rate levies - government land and rail land, for example. Other categories of property may possibly only be rated at 50% (land used for some types of sports purposes). Māori land - particularly where ownership and therefore liability for rates are hard to establish - can also get special treatment. Exceptions are listed in Schedule 1 Part 1 of

414-589: The local authorities. Israel has a similar tax known as arnona that goes back to the days of the British Mandate of Palestine . It is levied by the municipality (or, in smaller localities, by the Regional Council ) based (currently) on the square meterage of dwelling or business. Specific rates vary widely among municipalities, with Jerusalem and Rehovot having the highest rates in the country. In rental dwellings, tenants (rather than owners) generally pay

437-409: The same term [REDACTED] This disambiguation page lists articles associated with the title Comyns . If an internal link led you here, you may wish to change the link to point directly to the intended article. Retrieved from " https://en.wikipedia.org/w/index.php?title=Comyns&oldid=1141110136 " Category : Disambiguation pages Hidden categories: Short description

460-573: Was Liberal candidate at the by-election for the constituency of Ilford and fought the seat again in the general election of the following year . In 1930, Comyns Carr published an influential and controversial booklet, Escape from the Dole , which gained him significant public attention. In it he queried the policy of spending large sums of money supporting the unemployed when the government could be investing in providing work for them. He then challenged Winston Churchill in his constituency at Epping in

483-892: Was a president of the Institute of Industrial Administration and of the Association of Approved Societies. He was also President of the Liberal Party in 1958–59. Comyns-Carr was also one of the British prosecutors at the Tokyo Trials . He died in Hampstead on 20 April 1965, aged 82. A memorial service was held for him in the chapel of Gray's Inn on 24 May 1965. Rates (tax) Local government authorities levy annual taxes, which are called council rates or shire rates. The basis on which these charges can be calculated varies from state to state, but

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506-509: Was born in Marylebone and educated at Winchester College and Trinity College, Oxford . In 1907, he married Cicely Raikes Bromage, the daughter of a clergyman . They had three sons including Richard Strettell Comyns Carr, the second husband of the avant garde English novelist Barbara Comyns Carr . In 1908, Comyns Carr was called to the Bar at Gray's Inn . He became a King's Counsel in 1924,

529-786: Was used to fund municipal services, the responsibility of the now-abolished Urban Council and Regional Council , through the Urban Services Department and Regional Services Department . The revenue now goes to the Treasury . The bill is issued quarterly. Business rates and domestic rates existed in Ireland as part of the United Kingdom of Great Britain and Ireland and were retained after independence. Business or commercial rates are still collected. Fianna Fáil promised to abolish domestic rates in its 1977 general election manifesto, won

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