Research


Administrative History

In the late eighteenth and early nineteenth centuries the State Comptroller, as chief fiscal officer of the State, collected real and personal property taxes. Legislation enacted in 1799 (amended in 1801) established a system of assessing and taxing real and personal property and required tax commissioners or (beginning in 1801) county supervisors to submit to the State Comptroller a copy of the county's tax rolls and a list of unpaid taxes.