Series B: Tax Collector’s Rate Rolls. — 1893-1986. — 4.65 m of textual records (14 banker boxes and 17 binders).

Series consists of tax collector’s rate rolls for the Municipality of the District of Argyle. All rate rolls provide a record of the taxes actually levied, and in some cases a record of payment. The assessed value of personal and real property is also given where assessment rolls and rate rolls exist in a combined format. Rate rolls are arranged chronologically, and within each year by district (except 1941-1955 – see notes).

Rate rolls for 1942-1955 (1941-1955 for district 15) are arranged by district numbers. Each district has its own binder. The rolls are held in oversize hard-cover binders held together by screw posts. Each page within each binder represents the account of one tax payer for this period. The arrangement is alphabetical within the district. The pages are arranged in columns and record information on assessed values of real and personal property, taxes levied, poor & poll taxes, dog taxes, and a record of payment.

From 1893-1917 rate rolls only exist for a few districts in each year (See Appendix 2).

Title based on function of records.

For the years 1952 to 1977 rate rolls are combined with assessment rolls and will be found in Series A for the entire period.

From 1983 sewer rate rolls exist and were given district number 22. These were created when a sewer system was installed at West Pubnico.

Appendix 2 contains a year-by-year listing of rate rolls along with any missing years, districts, or other peculiarities noted.