Assessors Records PC21

Collection

Identifier: PC-21

Staff Only

Dates

1761 - 1949
2001 - 2010

Conditions Governing Access

Unrestricted.

Biographical / Historical

One of the most basic functions of any town is assessing and collecting taxes from its residents. Poll taxes were collected from each adult male in a household, typically enrolled voters. In Kingston, the rate was typically $1 or $2 per head. Real estate and personal property taxes, were levied on land (house lots, woodlots, meadows, etc.), livestock, carriages, and other forms of property. These monies collected by the town government were divided between the town and the county, and were sometime earmarked for specific purposes like highway or roads construction and maintenance, or the upkeep and expenses of specific school districts.

Extent

47 boxes (Just over 65 linear feet.) : Some boxes are very large and heavy.

Language of Materials

English

Additional Description

Arrangement

Materials in each series are arranged chronologically.

Accruals

The materials in this collection were acquired through multiple accessions. Boxes 1 through 3 were donated by Jim Judge, Kingston Assessor on 2011-02-28 (Acc2011-3). Boxes 4 through 38 were from the Kingston Assessors Office. Per KPL Director Sia Stewart, Jim Judge brought these to the LHR in the mid-1990s. Boxes 4 and 42 through 47 are retrospective. Valuation lists in Boxes 38 and 39 were retrieved from the Old Town House on 2008-02-01 by Archivist Susan Aprill (Acc2008-3). Box 41 was transferred to the Local History Room from within the library (Acc2014-6).

Processing Information

Archivist Carrie Elliott supervised the processing of this Collection and created the finding aid for the Collection in 2003; revised 2013. Archivist Sharon Pietryka reprocessed this collection in May 2018, combining it with the former collection, Assessors Valuation Lists PC26.