Series 1 contains Valuation Lists. These lists document property valuations by Kingston Assessors from 1761 to 1949 and 2001 to 2010. In the Massachusetts Records Schedules, these fall under “04 Board of Assessors. 4.077 Valuation Lists, (b) all but Motor Vehicle and Trailer. Permanent. c. 59 s. 44, 52.” They are also covered by the general provision that records created before 1870 are considered permanent and cannot be destroyed.

Each list records in grid format the taxpayer, number of polls, poll tax, valuation of real property – sometimes divided into improved and unimproved – and valuation of personal property. Most taxpayers are Kingston residents, but non-resident property owners are included, usually in a separate section. Valuation of out-of-town property and income are sometimes included. Note that locations and descriptions of property are generally not included.

Many lists are marked are marked “Original” and note that a copy was passed to the collector, or the surveyor for Highway districts. Some lists have tick marks beside the names, which may indicate a copy used for collection. All lists are signed by “Assessors of Kingston.” Highway lists bear a different endorsement as this tax could be “expended” in labor on the highways and town ways at a set rate per day. In 1794, the rate voted at annual meeting was 3 shillings per day for a man, 3 shillings per day for an ox, 1 shilling and eight pence for a horse, and 1 shilling and four pence for a cart, a day being defined as eight hours. The labor had to be completed within a year and overseen by the district surveyor.

There may be several lists for a given year, often with the same title, sometimes differentiated by number, district or type. The relationship among the lists for a given year is not clear. Titles of the booklets typically include Estate Bill, State Bill or State Tax, County Tax, Town Tax and Highway Tax. Several early lists are titled Province Tax, Silver Money Tax, Soldiers’ Bounty Tax, Beef Tax and Continental Tax. Later years include Ministerial Tax and School Tax. Districts are labeled by location (Southwest, Northerly), by geography (Upper, Middle, Lower) and by number (1st, 2nd, 3rd). Occasionally the tax itself is numbered (Commonwealth Tax No. 2).

The lists from 1761 to 1842 are sewn in signatures; some are single, others are sewn loosely together into more substantial booklets. The lists generally range in size from roughly 6.5”x 4” to 8”x 6.5”, with some as large as 16” x 7”. After 1825, some have brown paper or newspaper covers. The earliest lists have been unfolded as flat as possible. Assessments after 1842 are bound.