Series D: Tax Assessment Records. — 1911-1947. — 35.5 cm of textual records.

The assessment of properties for tax purposes that preceded collection of taxes was an important duty since all other activities of the Town were dependent on this source of revenue. The tax assessors carried out the responsibilities of determining the final assessed values on real and personal properties and income for residents of the Town of Wedgeport. Series contains records relating to these duties.

Series consists of two sub-series including:

• Tax Assessment Rolls
• Ratepayers’ Statements of Taxable Property and Income

Notes:
Title based on contents of series.

Sub-series 1: Tax Assessment Rolls. — 1911-1915, 1917, 1921- 1947. — 34 cm of textual records.

Sub-series contains annual assessment rolls which record names of taxable persons, the value of real and personal property and total assessment value.

These also include descriptions of real and personal effects.

Notes:
Title based on contents of sub-series.

For the missing years of 1916, 1918-1920, the Tax Collector’s Rate Books may be referred to in Series D, Sub-series 1.

Sub-series 2: Ratepayers’ Statements of Taxable Property and Income. — 1939-1947. — 1.5 cm of textual records.

Sub-series contains notices to ratepayers which were used by the tax assessor as field cards to arrive at the final assessed value of property and income.

Notes:
Title based on contents of sub-series.