Research

Administrative History

This series consists of abstracts of valuations of houses and lands and of animal stock, luxury goods, and other personal property, submitted by the commissioners of taxes in each county to the Comptroller, pursuant to Chap. 72 Laws of 1799 (22d Session). The valuations of real estate were to be taken from the valuations made for the United States direct tax of 1798, or were to be made by the assessors in each town or ward if the U.S. valuations were not available. The valuations of personal estates were made by the assessors according to formulas set forth in the act of 1799 cited above. That law also required that the commissioners of taxes in each county forward to the Comptroller a copy of the tax assessment roll for each town or ward; these records have not survived.