A few rate books, or assessments, survive among the records of the Old †Poor Law, naming householders and the rate paid. After the Poor Law Amendment Act 1834 the names of both owners and occupiers were recorded. Borough rate books from the 19th and 20th centuries are an important source of information about owner–occupiers and those who lived in rented properties. They are arranged in columns and typically list occupants and owners, then describe the property and name the street in which it was situated, and note the rental value and rate to be paid. Archivists have sometimes opted to preserve rate books only for selected years because of their bulk. See I. Darlington, ‘Rate Books’, History, 47 (1962).