Research


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

Held by the New York State Archives


Overview of the Records

Repository:

New York State Archives

New York State Education Department

Cultural Education Center

Albany, NY 12230

Summary:
This series consists of accounts of revenues and expenditures recorded by the Treasurer of New York Colony, 1721-1729, and tax assessment lists submitted by Superintendents of Taxes to the Treasurer of New York State, 1779-1788. The records document the first, second, and third wards of the City of Albany as well as the following counties: Albany, Dutchess, Montgomery, Orange, Queens, Richmond, Ulster, and Westchester.
Creator:
Title:
Quantity:
0.5 cubic feet
Inclusive Dates:
1721-1729, 1779-1788
Series Number:
A3210

Arrangement

Tax assessment lists:Roughly chronological.

Administrative History

COLONIAL PERIOD: During the 1720s, the New York colonial legislature enacted multiple tax laws in order to raise sufficient revenues for the provincial government, which included funding for the defense of the frontier. Each law was designed to raise a specific amount of money, to be collected by the Treasurer, based on an assessment of the real and personal estates of all residents of the colony. Tax quotas were established, according to the following geographic areas, in order to guide the assessing and levying of taxes: City and County of New York, City and County of Albany, Kings County, Queens County, Suffolk County, Richmond County, Westchester County, Ulster County, Dutchess County, and Orange County.

While many of the laws provided for the raising of general revenues, specific laws were designed to safeguard the colonial frontier and to facilitate peaceful relations with the Indians by encouraging trade. In the aftermath of Queen Anne's War, the legislature passed laws in 1721 (Chapter 409) and 1722 (Chapter 427) that authorized the Treasurer to collect taxes of 500 pounds and 820 pounds, 3 shillings, and 2 pence, respectively, on the colony's inhabitants for "the safety of this Province and securing Fidelity and Friendship" of the Five Nations of Indians, or Iroquois League.

REVOLUTIONARY AND EARLY STATEHOOD PERIODS: 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 consists of accounts of revenues and expenditures recorded by the Treasurer of New York Colony, 1721-1729, and tax assessment lists submitted by Superintendents of Taxes to the Treasurer of New York State, 1779-1788.

The accounts dating from the colonial period record tax revenues received and payments made by the Treasurer. Included are general accounts, accounts documenting payments made to the Treasurer on specific taxes, and accounts documenting duties collected on the Indian trade. Although the form of the documents varies, the accounts usually record the type of transaction, amount of transaction (in pounds), and date of transaction; amounts are totaled at the bottoms of pages. When a personal name is recorded, the name of the town in which the individual resides is also listed. The records cover the City of Albany as well as the following counties: Albany, Queens, Richmond, and Ulster.

The tax lists dating from the revolutionary and early statehood periods record assessments taken by Superintendents of Taxes across the state on individuals' real and/or personal estates in response to tax legislation passed in 1779, 1780, 1786, and 1788. While the form of the documents varies, each list generally provides the individual's name; value of individual's real estate, personal estate, or both; and amount of taxes (in pounds) due. The tax is totaled at the bottoms of pages and is carried over on to subsequent pages. The records document the first, second, and third wards of the City of Albany as well as the following counties: Albany, Dutchess, Montgomery, Orange, Queens, Richmond, Ulster, and Westchester.

Use of Records

Access Restrictions

There are no restrictions regarding access to or use of the material.

Alternate Formats Available

Microfilm is available at the New York State Archives through interlibrary loan.

Microfilm: 1 reel; 35 mm.

Related Information

Related Materials

Series A1201 Tax lists and assessment rolls, 1779-1815, contains similar assessments from the revolutionary and early statehood periods but differs in that it contains records reflecting a tax law passed in 1787 and it solely covers districts within Albany County

Series A3206 Tax assessment list for Van Rensselaer District, contains related records. Tax lists for parts of Montgomery County exist in SC13324, Lansing Papers, held by the New York State Library, Manuscripts & Special Collections Unit.

Other finding aids

A copy of a map showing the boundaries of the 120 towns created by the New York State Legislature in 1788, as well as the county boundaries at that time, is available for reference onsite.

Access Terms

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Detailed Description

Dates Contents Box Folder

Accretion: A3210-77
1721-1722 Treasurers account of the Revenue from the 5th of June 1721 to the 5th of June 1722. Received from the Treasurer A. Lott Jr the 16th of March 1740 1 1
1722-1723 Treasurers account of the Revenue from the 5th of June 1722 to the 14th of May 1723 1 2
1724-1725 General account of the Support of the Government from the 17th day of May 1724 to the 13th day of June 1725. Excise received of 500 pound tax received the 16th of September 1725 1 3
1729 Queens County: 6th of June 1729. Quota in 500 pound Tax for Securing the Indians 1 4
1729 Orange County: 6th of June 1729. Quota in 500 pound Tax for securing the Indians 1 5
1729 Richmond County: 6th of June 1729. Quota in 820 pound 3 Shillings and 2 Pence Tax 1 6
1729 Ulster County; 6th of June 1729. Quota in 820 pound 3 Shillings and 2 Pence Tax 1 7
1726-1727 General account of his Majesty's Revenue in the Province of New York from the 20th of April 1726 to the 1st of July 1726. Also the 1st of July 1726 to the 1st of July 1727, delivered October 7th 1727 1 8
1727 Account relating what has been Received and Paid on account of Several Taxes, delivered on 10th of October 1727 1 9
1727-1728 The Treasurers account of what he has Received and Paid for Support of his Majesty's Government in the Colony of New York from the 1st of July 1727 to the 1st of July 1728. Ordered to lie on Table for the members to peruse 1 10
1726 Treasurers account of receipt of payment of the Revenue of Land Taxes of 6630 pounds. Lead 28th of April 1726. ordered to lie on the Table for the members to peruse 1 11
1724 General account of the five thousand three hundred and fifty ounces of plate. 1724 1 12
1723-1724 General account of what has been Received and Paid for Support of his Majesty's Government in the Province of New York from the 14th day of May 1723 to the 14th day of May 1724. Received the 21st of May 1724 1 13
1724 A State of the Support of the Government. 1724 1 14
1725 A Memorandum of money in the Treasurer's hands the 22nd of October 1725 1 15
1725 Account of the Several Branches of his Majesty's Revenue. The List being delivered, read and ordered to lie on the table. 1st of October 1725 1 16
1725 An extract of the Branches of Revenue from the 5th of June 1721 to the 5th of June 1725 (Including Five). Delivered. read and laid on the Table. 1st of October 1725 1 17
1726 Abstract of onlies for Support of the Government of New York.. Received the 5th of October 1726 1 18
1728 An account of what money has been Received from the farmers of the Dutys on Indian goods to the westward and northward of the City of Albany what wars have paid on account of the farmers. Received the 12th of September 1728, no journal entry made of this 1 19
1728 Treasurer's account of what Duties have come to his hands by the Indian Trade. Received the 5th of September 1728, No Journal entry made of this 1 20
1728 A list of what Persons are to be paid on account of what is allowed them in the Oswego account. Received the 5th of September 1728, No Journal entry made of this 1 21
1728-1729 An account of what money is received from the late Farmers of the Duties on Indian Goods in the County of Albany since the last account delivered to the General Assembly the 12th of September 1728 amounting to 34 pounds 6 Shillings 6 1/2 pence. Read the 22nd of May 1729 1 22
1725 General Account of what has been received upon the First and Second payments of the 5350 Ounces of Plate Tax, received the 16th of September 1725 1 23
1725 Account of what each City and County have paid on the first payment of the 6630 pound Tax, received the 16th of September 1725 1 24
1725 Account of what each City and County have paid on the 820 pound 3 Shillings 2 1/4 pence Tax. Also what Persons have paid on the same, received the 16th of September 1725 1 25
1779 Albany County: 1779 Land and Personal Tax List of the District of Schachtakoke [Schaghticoke] 2 26
1779 Albany County: Land and Personal Tax List of the District of Saraghtoga [Saratoga] 2 27
1779 Albany County: Land and Personal Tax List of the District of Coschacky [Coxsackie] 2 28
1779 Albany County: Land and Personal Tax List of the German Camp District 2 29
1779 Albany County: Land and Personal Tax List of the Great Inboght [Catskill] District 2 30
1779 Albany County: Land and Personal Tax List of the Half Moon District 2 31
1779 Albany County: Land Tax List of Hosick [Hoosick] District 2 32
1779 Albany County: Land and Personal Tax List of the District of Kinderhook 2 33
1779 Albany County: Land and Personal Tax List of Kings District 2 34
1779 Albany County: Land Tax List of the Manor of Livingston District 2 35
1779 Albany County: Personal Tax List of the Manor of Livingston District 2 36
1779 Albany County: Land and Personal Tax List of the West part of Claverack District 2 37
1779 Albany County: Land Tax List of the last part of Claverack District 2 38
1779 Albany County: Personal Tax List of the last part of Claverack 2 39
1779 Albany County: Land and Personal Tax List of the District of Cambridge 2 40
1779 Albany County: Land and Personal Tax List of the North West Quarter of the Manor of Ranselaer [Rensselaer] District 2 41
1779 Albany County: Land and Personal Tax List of the South West Quarter of the Manor of Ranselaer [Rensselaer] District 2 42
1779 Albany County: Land and Personal Tax List of the South East Quarter of the Manor of Ranselaer [Rensselaer] District 2 43
1779 Albany County: Land and Personal Tax List of the 1st Ward of the City of Albany 2 44
1779 Albany County: Land and Personal Tax List of the 2nd Ward of the City of Albany 2 45
1779 Albany County: Land and Personal Tax List of the 3rd Ward of the City of Albany 2 46
1779 Dutchess County: -1779: A Tax List of the Real and Personal Estates of Southeast Precinct of Dutchess County 2 47
1779 Westchester County: Tax List of the County of Westchester 1779 2 48
1779 Ulster County: :-1779: The assessments etc. for the Precinct of Shawangonk [shawangunk] for Mr. Banker 2 49
1779 Ulster County: Hannover Tax List-December 1779 2 50
1779 Ulster County: Rochester Township Tax List-December 1779, for the Treasurer of the State of New York 2 51
1779 Orange County: Assessments Taken by the assessors of Cornwell [Cornwall] Precinct in March 1779. Gerrard Banker - State Treasurer 2 52
1780 Orange County: Cornwall Precinct Tax List. Pursuance to the Law passed in February 1780 2 53
1779 Orange County: Assessment Roll taken for the Precinct of Goshen in Orange County in April 1779. William Armstrong: Supervisor for the Treasurer of the State of NY 2 54
1786 Montgomery County: A Copy of the Assessment Roll for the Mohawk Districts in pursuance of the Law passed in April 1786 2 55
1786 Montgomery County: A copy of the Assessment Roll of Caughnawago [Caughnawaga] District in pursuance of the Law passed in April 1786 2 56
1786 Montgomery County: A copy of the Assessment Roll for [Canajohary] Canajoharie District in pursuance of the Law passed in April 1786 2 57
1786 Montgomery County: A copy of the Assessment Roll for Kings-Land District in pursuance of the Law passed in April 1786 2 58
1788 Montgomery County: Copy of Tax List for Caughnawago [Caughnawaga] District 1788 2 59
1786 Montgomery County: A copy of Assessment Roll for German Flatts District in pursuance of the Law passed in April 1786 2 60
1786 Montgomery County: A copy of the Assessment Roll for Old England District in pursuance of the Law passed in April 1786 2 61
1788 Montgomery County: Copy Tax List for Old England District 1788 2 62
1788 Montgomery County: Copy Tax List for Palatimi District 1788 2 63
1788 Montgomery County: Copy Tax List for German Flatts District 1788 2 64
1788 Montgomery County: Copy Tax List for Harpers Field District 1788 2 65
1788 Montgomery County: Copy Tax List for Kings-Land District 1788 2 66
1788 Montgomery County: Copy Tax List for Mohawk District 1788 2 67