Record of property owners assessed taxes. Entries include name, date of assessment, brief description of property, assessed value of real property, assessed value of personal property, additions, subtractions, and releases. Arranged by district, then alphabetically by owner; handwritten. For earlier records, 1842-1845, see FREDERICK COUNTY COMMISSIONERS OF THE TAX (Tax Collection Ledger) MSA C883. For later records, 1851-1890, see FREDERICK COUNTY BOARD OF COUNTY COMMISSIONERS (Tax Collection Ledger) MSA C885 and FREDERICK COUNTY BOARD OF COUNTY COMMISSIONERS (Tax Collection Ledger) MSA T2071.

Note: Records for assessments and tax collection from 1835 to 1852 do not include election districts 6, 7, and 13, which became part of Carroll County. New districts established in 1847 were not used for assessments until 1852.