New York State Treasurer's Office Tax Lists and Assessment Rolls

Held by the New York State Archives

Overview

Arrangement

Administrative History

Scope and Content

Related Information

Use of Records

Access Terms

Detailed Description


Overview of the Records

Repository:

New York State Archives

New York State Education Department

Cultural Education Center

Albany, NY 12230

Summary:
This series contains lists of persons upon whom real and/or personal property taxes were levied in response to State tax legislation passed in 1779, 1786, 1787, and 1788. All of the tax lists in the series pertain to districts within Albany County. Lists vary slightly in format from year to year and even within the same year. All, however, feature the names of persons taxed in each district, in no discernible order, and the total amount of taxes owed by each person.
Creator:
New York (State). Treasurer's Office
Title:
Tax lists and assessment rolls
Quantity:
0.6 cubic feet
Inclusive Dates:
1779-1815
Series Number:
A1201

Arrangement

Series is arranged chronologically, then alphabetically by name of district.

Administrative History

In March 1779, the State Legislature passed legislation aimed at defraying the expense of the Revolutionary War, discharging debts owed by the State, and making provision for the support of State government. The legislation placed a tax of one shilling per pound of assessed value on all improved lands within the State and six pence per pound of assessed value on personal estates of all inhabitants. The supervisors of each county were directed to appoint from among their number, three individuals to "superintend" the raising of taxes within their respective counties.

The statute directed assessors in the wards of each city and in the towns, manors, districts, and precincts throughout the state to create assessment rolls enumerating the value of all improved lands and personal estates within their respective areas. The assessors then submitted the assessment rolls to their county supervisors, who proceeded to create tax lists for each assessment area. Tax lists included the names of all individuals possessing improved lands and/or personal estates and the corresponding amount of tax levied on each. The supervisors endorsed and delivered the tax lists to collectors, who were required by the statute to collect all taxes due in their respective collection zones within thirty days of receipt of the lists. Lastly, the statute directed the county supervisors to file copies of the assessment rolls with both their respective county treasurers and the State Treasurer.

Continental Line officers and privates, who enlisted for a period of three years or for the duration of the war, were exempt from taxation of their personal estates under the 1779 legislation. The statute also authorized assessors to pass over or submit reduced assessments for individuals whose property had been destroyed as a result of the war.

To enhance the State's ability to supply the Continental army, the legislature made it lawful in February 1780 for inhabitants to submit, in lieu of money owed to collectors of State taxes, any printed certificate signed by the army's deputy quartermaster general, deputy commissary general of purchases, or deputy commissary of forage. (Continental army supply officers were authorized by Congress to appropriate supplies directly from inhabitants in exchange for certificates promising future payment). Bills of credit, issued by the State Treasurer to alleviate economic stresses brought on by the lack of hard currency, were also deemed an acceptable form of payment for taxes levied on real and personal estates in 1786 and ensuing years.

Tax legislation passed in April 1786 and once again in April 1787 called for 50,000 pounds of revenue to be raised within the State and listed specific quotas to be raised within each county. County treasurers were required to submit copies of tax rolls to the State Treasurer and to pay the assigned tax quota to the State Treasurer by an assigned date, typically in March or April of the following year. Tax legislation enacted in 1788 reduced the statewide tax quota to 24,000 pounds, but continued the practice of assigning specific quotas to the various counties.

During the period of time in which these records were created, Albany County included land that later became part of Columbia, Greene, Rensselaer, Saratoga, Schenectady, and Schoharie Counties.

Scope and Content Note

This series contains lists of persons upon whom real and/or personal property taxes were levied in response to State tax legislation passed in 1779, 1786, 1787, and 1788. All of the tax lists in the series pertain to districts within Albany County. Lists vary slightly in format from year to year and even within the same year. All, however, feature the names of persons taxed in each district, in no discernible order, and the total amount of taxes owed by each person.

Ballstown is the sole district for which 1779 lists are present. The 1779 lists include a separate enumeration of those individuals that had not in the opinion of the assessors "suffered by the calamities of war" and therefore were directed to pay taxes on "their whole property." This list includes the assessed value of each person's real estate, in addition to the total amount of tax owed.

Most lists created in 1787 and 1788 denote the amount of tax levied upon each person's real and personal estates in separate columns, followed by the total amount of tax due. Lists from 1786 forward are endorsed and signed by the supervisor overseeing the raising of taxes within the district. These endorsements include date, total amount of taxes levied within the district, and name of tax collector to whom the list was delivered.

Related Information

Series A3210 (Tax Assessment Lists) and A3206 (Tax Assessment List for Van Rensselaer District) were also compiled by the State Treasurer's Office and contain related information.

Use of Records

Access Restrictions

There are no restrictions regarding access to or use of this series.

Access Terms

Corporate Name(s):

New York (State). Dept. of Taxation and Finance

Geographic Name(s):

Albany County (N.Y.)

Saratoga County (N.Y.)

Columbia County (N.Y.)

New York (State)

Schoharie County (N.Y.)

Greene County (N.Y.)

Schenectady County (N.Y.)

Rensselaer County (N.Y.)

Subject(s):

Taxation--Law and legislation

Tax assessment--New York (State)

Tax administration and procedure

Tax collection--New York (State)

Genre(s):

Tax records

Function(s):

Assessing taxes

Detailed Description

Note: These records are held by the New York State Archives

Dates Contents Box Folder
1779 August 14 Ballstown District 1 1
1786 December 11 Coxsackie District 1 2
1786 October 12 Half Moon District 1 3
1786 December 29 Rensselaer Manor, West District 1 4
1786 October 16 Saratoga District 1 5
1786 December 13 Schoharie-Duanesburgh District 1 6
1787 Ballstown District 1 7
1787 October 20 Cambridge District 1 8
1787 December 1 Coxsackie District 1 9
1787 Great Imboght 1 10
1787 October 20 Hosack District 1 11
1787 October 19 Rensselaerwyck District 1 12
1787 September 29 Rensselaer Manor, West District 1 13
1787 November 19 Saratoga District 1 14
1787 November 19 Schaghticoke District 1 15
1787 October 18 Schenectady District 1 16
1787 December 11 Schoharie-Duanesburgh District 1 17
1787 September 18 Stephentown District 1 18
1788 September 2 Albany, City of 1 19
1788 November 10 Ballstown District 2 1
1788 October 23 Cambridge District 2 2
1788 November 8 Coxsackie District 2 3
1788 September 27 Great Imboght 2 4
1788 October 23 Half Moon District 2 5
1788 October 7 Hosack District 2 6
1788 November 1 Rensselaerwyck District 2 7
1788 October 24 Rensselaerwyck Manor, West District 2 8
1788 October 13 Saratoga District 2 9
1788 October 16 Schaghticoke District 2 10
1788 October 25 Schenectady District 2 11
1788 November 22 Schoharie-Duanesburgh District 2 12
1788 October 14 Stephentown District 2 13
1788 October 13 Stillwater District 2 14
1813-1815 District Tax Assessment Rolls submitted to State Treasurer, Albany and Schenectady Counties, Non- Resident Property Holders 2 15
1800 District Tax Assessment Rolls submitted to State Treasurer, New York City, 7th Ward 2 16