Series D: Tax Collector’s Correspondence, Assessment Appeals, and Associated Material. — 1930-1986. — 42 cm of textual records (2 banker boxes).

Series consists of correspondence, assessment appeals, appeal court records, ratepayers’ statements of taxable property and income (1949), fire tax assessments for districts 15 & 17 (1955 & 1956), assessment of household effects survey (1959), fishermen’s assessments and related records (1960), mobile home tax assessment records (1971-1972), change in use tax records (1978-1979), notices of new business (new tax accounts — 1984-1986), etc. The provincial government took over responsibility for assessments in 1977 and some fallout from this changeover is evident in the folders for 1977 and 1978.

The assessment appeal records for 1972 are bulky and amount to approximately one-half of the records in this series.

The tax collector’s correspondence offers accounts of the lives of ordinary Nova Scotians, particularly for the earlier years of this series. The tax correspondence folder for 1953 has been retained in its entirety as a sample to illustrate the amount and range of correspondence received by the tax collector each year.

These folders have been weeded of much extraneous correspondence which contained little more than an announcement of what amounts were being forwarded to reduce the writer’s tax bill.

This series is arranged chronologically with folders of correspondence and appeal records extant for most years.

Title based on content of series.