Record of property appraisals for tax purposes. Entries include name of property owner(s); description of land, number of acres, value per acre, and value of improvements; type, number, and value of stocks, shares, and bonds; and aggregate values of private securities, stock in trade, farming implements, livestock, household furniture, gold, and silver plate. Entries include additions and subtractions through transfers or abatements.

Records identified as “v. 1” consist of the appraisal information compiled in 1876 with transfers and abatements to about 1895. The volumes identified as “v. 2” may have been compiled as part of an administrative transition between 1894 and 1897, when the County Treasurer became an elected official rather than an appointee of the county commissioners. The second set of volumes does not include accounts that were closed before 1894. Entries in the second set of volumes reflect transfers and abatements that occurred between 1876 and 1894 (but often without date information for such changes in property ownership and valuation).

Additional records of this type are available in [MSA T2806]. Records for Election District 6 overlap assessment records for the City of Annapolis [MSA M72].

Note: 1876 records were created by the BOARD OF CONTROL AND REVIEW rather than the BOARD of COUNTY COMMISSIONERS