Series Information
FREDERICK COUNTY
COMMISSIONERS OF THE TAX
(Assessment Record)
1793-1841
C755
Series Description
Record of property appraisals for tax purposes. For 1793-1835 real property, entries include owner’s name; description and value of land; and total real property assessment. Town property entries also include number of lots and ground rents. For 1793-1835 personal property, entries include owner’s name; number and value of enslaved persons; weight and value of plate; value of other property; and total personal property assessment. For 1841, entries include owner’s name; description and value of land and tenements; number and value of enslaved persons; description and value of stock in trade, public securities, and stocks; aggregate values of private securities, livestock, household furniture, plate, gold and silver watches, and other property; total value of real property; and total value of personal property. Arranged by collection districts for 1793 and 1798; arranged by election districts for 1825-1841; alphabetical by owner within district; handwritten (except 1841, handwritten on printed forms). For later records, 1852-1984, see county Assessment Record series [MSA C756, C2138, C279] and DEPARTMENT OF ASSESSMENTS AND TAXATION FR SUPERVISOR OF ASSESSMENTS (Assessment Record) S1262. Records from 1982-1984 also available on film and from 1985-1990 only on film [MSA TM40], 650 fiche.
In 1793 and 1798 the collection districts comprised hundreds as follows:
1) Unity, Burnt House
2) Israels Creek, Manor
3) Pipe Creek, Westminster
4) Sugar Loaf, Linganore
5) Lower Monocacy
6) Taneytown, Pine Creek
7) [unnamed in the records]
8) Upper Catoctin, Toms Creek
9) Lower Catoctin, Middle Catoctin
Please note: Collection Districts and Election Districts are not identical.