During the 18th century this tax evolved and was assessed on land, buildings, and various forms of rents. Relatively few records survive before 1780, but from that date until the Parliamentary Reform Act of 1832, annual copies of the assessments owed by owners or their tenants were lodged at the quarter sessions in order to establish qualifications for the vote at county elections. These records are a source of evidence of landholding during the period of parliamentary enclosure. Also they can be used by family historians to locate an ancestor in the period before civil registration or census returns.
The returns for Pirton cover the period 1780 to 1830 with one early return for 1753. The records give the names of owners and occupiers, the type of property they held and the amount of tax to be paid. Hertfordshire land tax returns are deposited at HALS Hertford.