Scope and Content Note
This series consists of 43 separate summaries of county assessment rolls compiled sometime after 1838 in order to determine the number of days per year town residents should work on bridges and roads.
The records were probably compiled by the Comptroller's Office in order to keep track of how much work had to be performed. Each summary sheet lists the name of each town being assessed in a given county. This is followed by the number of residents assessed, number of non-residents assessed, the number of days on duty for residents, the number of days on duty for non-residents, the total number of days, the total amount at 5 shillings a day, the amount of debt against the town, and any remarks that may be appropriate. The remarks usually deal with the amount of interest on a particular loan that is being used to finance the construction of a bridge or toll.
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