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Record Group Number: 000350
Series/Collection Number: .S 114
Creator: Florida. Comptroller's Office.
Title, Dates: County tax rolls and tax assessment ledgers, 1946-1958.
Amount: 13.00 v.
Medium Included:
Organization/Arrangement: Chronlogical by year, then alphabetical by county, then by company name.
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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 contains the Comptroller's Office county tax rolls and tax assessment ledgers from 1946 to 1958.  There is a grand recapitulation sheet for each county listing the annual tax rolls for real estate, railroad and telegraph companies, and personal property.  Each ledger also contains the annual county tax assessment sheets for railroad and telegraph companies as certified by the County Commissioners.  Included are tax assessment sheets for each railroad and telegraph company operating within said county. Information includes the number of miles and valuation of the property, and the taxes assessed for county, school districts, and special districts.
    The county tax assessment ledgers from 1933 to 1942 are in the related Series 1397.  There are no ledgers for 1943 to 1945.
Finding Aids: Volume listing available.
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Electronic Records Access:
Subject Access Fields: Telegraph Florida
Railroads Taxation Florida
Tax records. aat
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