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State Archives of Florida Online Catalog

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	Record Group Number:	000350
	Series/Collection Number:	.S 28
	Creator:	Florida. Comptroller's Office.
	Title, Dates:	Tax rolls, 1829-1898.
	Amount:	5.00 v. 128.00 cubic ft. 69 microfilm reels (35 mm)
	Medium Included:
	Organization/Arrangement:	Alphabetical by county, then chronological by year.
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	Biographical/Historical:	The post of Comptroller was created in the 1838 Constitution and implemented with statehood in 1845. The Comptroller succeeded the Territorial Auditor of Public Accounts and assumed the duties as the state's chief fiscal officer. The Comptroller's Office examined, audited, and settled all accounts, claims, and demands against the state. It supervised banking institutions, sale of securities, and collection of revenue and taxes. The Comptroller wrote warrants for payment against the state treasury and compiled annual reports for the Governor and Legislature on state expenditures and trust funds. The duties of the Comptroller's Office were transferred to the Dept. of Banking and Finance in 1969 (Ch. 69-106, Laws), with the Comptroller serving as the head of the department. On January 7, 2003, the Office of Comptroller was combined with the Office of Treasurer to form a Chief Financial Officer position heading the newly formed Department of Financial Services. This consolidated the two offices and the departments of Banking and Finance and Insurance.
	Summary:	This series consists of copies of tax rolls, dated 1829 to 1898, prepared annually by county tax assessors and submitted to the Comptroller and predecessor, the Territorial Auditor. These lists provided a basis for collecting taxes authorized by the Legislature. The kinds of property enumerated and the amount of detail recorded varies greatly from year to year. In 1834, for instance, figures were entered only for the value of land and for the number of enslaved persons between the ages of 15 and 50. By 1861, the information included the number of white males in the household between the ages of 21 and 50; the number of acres of land, its assessed value, and the value of improvements; the type and value of intangible property; the number of enslaved persons and their value; and the number and value of livestock. From 1829 to 1852, only territorial or state taxes were entered on the assessment rolls. Beginning in 1853, the rolls provided columns for revenue assigned to both state and county. By 1869, revenue allocated for county and state school funds was included. Later, taxes paid by freedmen are listed.
	Finding Aids:	Box listing available. 0
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	General Note:	The series is incomplete for most counties.
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	Subject Access Fields:	Real property Valuation Florida Tax assessment Florida African Americans History 1863-1877. Florida African Americans History To 1863. Florida Slavery Florida Property appraisal. Local taxation. Territorial records. aat Tax records. aat
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