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Record Group Number: 000302
Series/Collection Number: .S 123
Creator: Florida. Division of Ad Valorem Tax.
Title, Dates: Railroad and telegraph valuation ledgers, 1933-1959, 1973.
Amount: 51.00 v.
Medium Included:
Organization/Arrangement: Subdivided into (1) County or city ledgers, arranged by company numeric code; and (2) County/city ledgers, arranged by company numeric or alpha code, then alphabetical by county sheets, with city sheets after the county in which the city is located. Chronological.
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Summary:     The series contains railroad and telegraph valuation ledgers of the Division of Ad Valorem Tax (1973), and its predecessors, the Comptroller's Office (1933-1956) and the Railroad Assessment Board (1957-1959).  The ledgers are a record of the county and city annual certified assessed valuations of railroads and telegraph companies operating within said county or city.
    For each company, there is a grand recapitulation sheet of the total valuation for that year, and assessment valuation sheets for each county or city in which it operated.  For railroad companies, the valuation sheets give the assessed valuation for the number of miles of main, branch, switch, spur, and side tracks, including roadbeds and right of ways, terminal facilities, rolling stock, and appurtenant supplies.  The valuation for telegraph companies is based on the number of poles and mileage of wires.
    Prior to 1952, there are separate ledgers for city and county valuations.  Beginning in 1952, the ledgers contain both county and city valuations.  The series is incomplete.  The 1933-1935 and 1937 city ledgers are missing.  All of the ledgers after 1959 are missing, except for one from 1973.
Finding Aids: Volume listing available.
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Electronic Records Access:
Subject Access Fields: Telegraph Florida
Railroads Taxation Florida
Tax records. aat
Added Entries Florida. Railroad Assessment Board.
Florida. Comptroller's Office.