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Record Group Number: 000350
Series/Collection Number: .S 1397
Creator: Florida. Comptroller's Office.
Title, Dates: County tax ledgers, 1933-1942.
Amount: 13.00 v.
Medium Included:
Organization/Arrangement: Subdivided into (1) Tax assessment ledgers, arranged by company, then alphabetically by county; and (2) Tax rolls, arranged by county.
Restrictions:
Terms Governing Use:
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 ledgers from 1933 to 1942.  It includes railroad and telegraph tax assessment ledgers and county tax roll ledgers.
    The railroad and telegraph tax assessment ledgers consist of the county tax assessment statements filed with the Comptroller's Office by the County Tax Assessor as required by law.  There are tax assessment sheets for each railroad and telegraph company operating within said county stating the number of miles and valuation of the property and the taxes assessed for county, school districts, and special district.
    The county tax roll ledgers are the Comptroller's Office compilation by county of the tax rolls.  Information includes the number of acres assessed; the assessed value of real estate, personal property, railroad and telegraph property; and the county, school district, and special district taxes.  This series is incomplete.  It has only the 1935, 1941, and 1942 county tax roll ledgers.
    This series is continued in Series 114 which contains the county tax roll and tax assessment ledgers for 1946 to 1958.
Finding Aids: Volume listing available.
Additional Physical Form:
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Electronic Records Access:
Subject Access Fields: Telegraph Florida
Railroads Taxation Florida
Tax records. aat
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