Rental Receipt Booklet

Payment receipts in the UK were required to have a revenue stamp affixed, amounts of up to 5 were taxed 1d. This little booklet was used for the payment upon a property rental, apparently a shop, located in Bank Lane. There are many 'Bank Lanes' in towns across the UK, but the back of the booklet mentions Scottish Bank Holidays. Thus this booklet may have been obtained from a shop or her supplier in Scotland.

The lessee was a Mrs. Elizabeth Hardy with the landlord being Thomas Martin. Rental on the shop at the start of the booklet was to be 8 per annum, payable half yearly. The various payments were received by Phoebe Martin, Jonn [Jonathan?] Nelson and finally by E.B. In 1884 Mr. Thomas Tweedy assumed the lease though apparently the rent was raised to 11 10/-.

Additional information supplied by Paul Cynsye, is that this was both a shop and their residence. Mr. Tweedy was Elizabeth Hardy's son in law. Elizabeth died in 1884 aged 79 years and by 1891 Thomas and Sarah Tweedie were living at 77 John Street, Crosscanonby. He continues:

In 1861, the address is just Nelson Street, and Elizabeth's occupation is a Small Shop Keeper. In 1871 it is listed as 16 Bank Lane, Nelson Street. By 1881 it was known as 15 Bank Lane, Crosscanonby in Cumberland.

The address today would be Bank Lane, Maryport, Cumbria, Maryport being originally a chapelry in Crosscanonby Parish.

In all 3 censuses Elizabeth is a Widow. Her husband, Hayton Hardy, was a mariner and apparently he died at sea between 1851 and 1861. Thomas Tweedie was also a mariner. His wife Sarah [Elizabeth's daughter] is listed as a Dressmaker in the 1861 Census, as is their daughter in the 1891 census.

courtesy Google Satellite images

The intial receipt in the booklet was on a form provided by the landlord and bears his number of 94, dated Decr 18th 1877. At that time separate Inland Revenue stamps were in use, this one being SG: F21. To be noted, on this receipt is a credit from the rent amount due, of 14/4 for purchases made by the landlord from the shop.This would indicate that the shop had been in existence before this booklet was obtained.

The receipts continue only as line entries with the proper stamp affixed before the signature and notation was made by the collecting individual. The first two on this page are again SG: F21 [Die III] with the following three being SG: F22 [Die IV]

It would appear that in November 1880 the shop was granted a delay of payment and finally a reduction in the rental, becoming 7 per annum. This accounting continued on the next pages using an SG: F22, but with the 9th June, 1881 payment an SG: 166 was utilized, though this had not been a proper revenue stamp until just 8 days earlier on 1st June, 1881. A month later the beginnings of the 'Unified Issue' were released and the rest of the stamps used were SG: 172, "Postage And Inland Revenue".

Interestingly, there was no stamp affixed for the 21st November, 1881 payment. Had it been, it would most likely be of the 14 dots, Die I of the "Unified" series.

As mentioned above, the back of the booklet makes note of Scotland's Bank Holidays. In addition to the currency calculator or "Ready Reckoner Table", there are tables for Postages, Money Orders and Bills [enlarged view]. Note the interesting caveat that after 12 oz. the postage jumps to 1s 1d on the 13th ounce.