Research


Scope and Content Note

This series consists of applications by local governments for special state aid to replace real property tax revenue lost under a railroad tax abatement program. Each application contains the following information: voucher number; payee's name and address; name of the individual submitting an application (e.g. town supervisor); total taxes levied on railroad transportation property in the taxing unit; percentage of total taxes levied on railroad transportation property; adjusted base year (1959) tax levy on railroad transportation property; and the total amount of state aid payment requested. Special schedules provide additional information on the assessed valuation of railroad transportation property and the tax thereon.

The applications are grouped as follows: a general summary for the whole state (broken down by county); applications by counties and towns (alphabetical under each county); applications by villages (alphabetical); and applications by school districts (alphabetical by city school district, then by central and other types of districts). Under each municipality or district the applications are arranged in reverse chronological order (latest year first).