Research

Scope and Content Note

This series consists of accounts of the number of days spent in assessing lands, preparing lists of assessments, hearing appeals, equalizing the assessments, and preparing the final rolls, with affidavits of justices of the peace stating that the work was "actually and diligently" performed.

The form of the accounts varies considerably, but all give names of assessors and number of days worked. The accounts were submitted by the assessors to the Commissioners of Taxes in each county, and by them to the Comptroller. Related documents in this series are letters of transmittal, certificates that named individuals were elected assessors and collectors of taxes, and abstracts of assessors' accounts compiled by the commissioners of taxes. Some of the accounts and abstracts include number of taxables in each town. Counties represented are Cayuga, Columbia, Herkimer, Montgomery, New York, Oneida, Orange, Otsego, Rockland, Saratoga, Scoharie, Tioga, and Ulster. These assessments were made pursuant to provisions of a law of 1799.