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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.
127.00 cubic ft.
68 microfilm reels (35 mm)
Medium Included:
Organization/Arrangement: Alphabetical by county, then chronological by year.
Restrictions:
Terms Governing Use:
Biographical/Historical:
Summary:     The series consists of copies of tax rolls, dated 1829 to 1898, which were prepared annually by county tax assessors and were submitted to the Comptroller, and his 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 slaves 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 slaves 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.
    The series is incomplete for most counties.  In April of 2006 volumes were added for Jefferson [1846;1855; 1857], Taylor [1866], Wakulla [1856; 1861], Walton [1846] and Washington [1845] counties.  A microflim roll was added of these volumes.
Finding Aids: Box listing available.
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Electronic Records Access:
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
Added Entries