1795 Land Tax Assessment: Wigland, Cheshire

[Fliss]

The 1795 entry that I'm interested in reads: 'Roger Bate for late Lewis' 
The entry five years later, in 1800, says the same.
Roger Bate was a tailor.
What does 'for late Lewis' imply/mean with regards to the land tax?
Any thoughts / information will be much appreciated,

[goldie61]

My interpretation would be that Roger Bate now pays the tax on the land which Mr Lewis used to pay. and Mr Lewis is now deceased.

[Fliss]

Thank you for your replies to my post; they were much appreciated.

[Watson]

I wonder if Lewis has died and Roger Bate is now being assessed for the holding, perhaps as executor or administrator of Lewis's estate.

[Fliss]

That's an interesting thought, Watson. I'm not sure I'll be able to find the answer but it's certainly worth consideration. Thank you..

[Watson]

You could try to identify the will or administration of "Lewis" and see if Roger Bate is named.

[Fliss]

I'll try doing that; thank you, Watston.

[jonw65]

My interpretation would be that Roger Bate now pays the tax on the land which Mr Lewis used to pay.

I'd agree. But not sure that "late" necessarily means the former occupier is dead, though he may be.
In this case he probably is, a burial at Malpas, 31 May 1788, of John Lewis of Wigland.
https://www.familysearch.org/ark:/61903/3:1:S3HY-6QH9-MP2

1785 land tax, Wigland, has John Lewis
https://www.familysearch.org/ark:/61903/3:1:S3HT-69Y7-9NG

1787, ditto
https://www.familysearch.org/ark:/61903/3:1:S3HT-69Y7-S25

1789, 1790, just "Lewis"

1791 with several "lates", including Roger Bate, for late Lewis
https://www.familysearch.org/ark:/61903/3:1:S3HT-69Y7-9FR

So Roger Bate is now the occupier of the land (identified by it's former occupier?)

[hanes teulu]

Might be a link with?
Chester Chronicle, 28 Nov 1800
The INHERTANCE in FEE of several fields or parcels of land, situate in Tiverton, in the parish of Bunbury, in the same county, in the following lots -
Lot 3  A parcel of land at Brescie**-green, called the Inclosure, held by Roger Bate   £1 2s 8d

These lands are held by the tenants from year to year, are in good condition, and abound with excellent marl and sand, and are capable of great improvement, and lie near the turnpike road from Tarpoley to Chester.

** - a separate 1814 article refers to "Brassey green, within the Township of Tiverton". The area held in 1814 by Roger Bate is 39 acres