- Municipality of the District of Argyle Tax Assessors’ & Tax Collectors’ Fonds
- Custodial History
- Scope and Content
- Series A: Tax Assessment Rolls
- Series B: Tax Collector’s Rate Rolls
- Series C: Tax Arrears and Tax Sale Records for the Municipality of Argyle (1921-1979)
- Series D: Tax/Appeals/Assoc. Materials 1930-1986
- Series E: Taxes Relieved Records for the Municipality of Argyle (1921-1986)
- Series F: Assess. Sched./Notices/Assess Field Cards (1859-1968)
- Series G: Tax Petitions (1863-1885)
- Series H: Tax Collection Reports (1863-1971)
- Series I: Yarmouth-Clare Regional Assessment Committee Records (1969-1976)
- Series J: Tax Deeds (1937-1952)
- Series K: Tax Collector’s Bonds of Performance (1880-1920)
- Series L: Instructions to Tax Assessors (1880-1986)
- Appendix 1: Assessment Rolls
- Appendix 4: Taxation Districts
- Appendix 5: Tax Petition Item List
- Municipality of the District of Argyle Tax Assessors’ & Tax Collectors’ Fonds
- Custodial History
- Scope and Content
- Series A: Tax Assessment Rolls
- Series B: Tax Collector’s Rate Rolls
- Series C: Tax Arrears and Tax Sale Records for the Municipality of Argyle (1921-1979)
- Series D: Tax/Appeals/Assoc. Materials 1930-1986
- Series E: Taxes Relieved Records for the Municipality of Argyle (1921-1986)
- Series F: Assess. Sched./Notices/Assess Field Cards (1859-1968)
- Series G: Tax Petitions (1863-1885)
- Series H: Tax Collection Reports (1863-1971)
- Series I: Yarmouth-Clare Regional Assessment Committee Records (1969-1976)
- Series J: Tax Deeds (1937-1952)
- Series K: Tax Collector’s Bonds of Performance (1880-1920)
- Series L: Instructions to Tax Assessors (1880-1986)
- Appendix 1: Assessment Rolls
- Appendix 4: Taxation Districts
- Appendix 5: Tax Petition Item List
Series C: Tax Arrears and Tax Sale Records for the Municipality of Argyle. — 1921-1979. — 48 cm of textual records (2 banker boxes and 1 oversized binder).
Series consists of tax arrears and tax sale records for the Municipality of Argyle for the period 1921-1932; 1951-1972; 1975; 1977; 1979. Records for the period 1921-1932 are organized chronologically and consist of two small bound journals and one scribbler which record the name of the individual, description of the property, record of taxes in arrears, and in some cases a record of sale. For the period 1951-1979 records consist of files which are arranged chronologically. These files may contain the following items: newspaper advertisements listing properties to be sold for tax arrears, certificates of sale, certificates of purchase, certificates of discharge, letters to individuals regarding properties that are liable to be sold for arrears of taxes, warrants for sale of land, and deeds.
All tax arrears and tax sale records pertain to the sale of properties where taxes had not been paid for an extended period of time. Tax sales are the method by which municipal governments recover what they can of this lost income.
Notes:
Title based on content of series.
File: Record book – Delinquent tax accounts. — 1921-1928. – (one book)
File consists of one hard cover book which contains a list of delinquent tax accounts. The list is in chronological order, and within each year names are listed as their accounts became delinquent. On the left-hand pages of the book is the name of the property owner, taxes not paid for that year, and total taxes not paid. On the right-hand pages of the book are the administration fees associated with the land, who these fees were paid by, and whether the taxes in arrears were paid in full or if the land was sold at auction (in which case the name of the individual who purchased the property is listed).
File: Record of properties on which taxes have not been paid. — 1922-1924. – (one book)
File consists of a scribbler containing property descriptions. These descriptions were compiled for the purpose of writing property deeds when land was to be sold for back taxes. In some cases is it noted that the person paid their back taxes.
File: Record book of properties subject to sale for non-payment taxes by municipality. — 1925-1932. – (one book)
File consists of a hard cover book listing properties which had taxes in arrears and were subject to sale. Records are entered in the book as they become delinquent. Each page in the book gives the name of the owner, a description of the property, taxes in arrears, administration fees associated with the property, record of the taxes that were paid or if the land was sold at auction, in which case the name of the buyer is recorded.
File: Land liable to be sold for arrears of rates and taxes. — 1962.
File consists of lists of lands liable to be sold for back taxes, certificates of sale, warrants for sale of land, and letters from Cyriac I. Boudreau, Municipal Clerk, regarding the lands that were to be sold for back taxes.