Series E: Tax Collection Records. — 1911-1948 (predominant 1911-1947). — 88 cm of textual records.

The Tax Collector was responsible for the collection of taxes for the entire Town. It was his duty to go into the Town and collect taxes from the residents at their home. He also kept ledgers and journals as a running account of amounts being paid, when they were paid and by whom. He referred closely to these records when making payment to the Town Treasurer.

Series contains records relating to the collection of taxes within the Town of Wedgeport and is divided into four sub-series including:

  • Rate Books
  • Tax Collector’s Ledgers and Journals
  • Tax Arrears, Tax Sales and associated material
  • and Receipt Books

Notes:
Title based on contents of series.

Sub-series 1: Rate Books. — 1911-1944, 1948 (predominant 1911- 1944). — 16 cm of textual records.

Sub-series contains rate books used by the Collector indicating names of taxable persons and total taxes due to the Town of Wedgeport by these individuals. Collector’s rate books are similar in format to tax assessment rolls but include an additional column for total tax amount due.

Notes:
Title based on contents of sub-series.

Rate Books for 1929-1944, 1948 are found in a flat oversized banker box.

Sub-series 2: Tax Collector’s Ledgers and Journals. — 1911-1943. — 36 cm of textual records.

Sub-series contains ledgers and journals used by the Collector as a running account of taxes and tax arrears being paid to the Town of Wedgeport.

Notes:
Title based on contents of sub-series.

Ledgers for 1929-1944 and 1948 are combined with the Rate Books in a flat oversized banker box.

Sub-series 3: Tax Arrears, Tax Sales and associated material. — 1913-1943. — 6 cm of textual records.

Sub-series contains:

  • warrants for sale of land
  • descriptions of lands to be sold for tax arrears
  • public notices for sale of land including excerpts from various local newspapers regarding public auctions of land
  • purchases of land (certificates of sale for taxes)
  • tax deeds
  • lists of tax arrears arranged by district and giving names of property owners and amounts of arrears
  • and other related correspondence

Sub-series is arranged in chronological order.

Notes:
Title based on contents of sub-series.

Sub-series 4: Receipt Books. — 1931-1947. — 30 cm of textual records.

Sub-series contains receipt books of taxes of real and personal properties paid by individuals of the Town of Wedgeport.

Notes:
Title based on contents of sub-series.

Receipt books for the years 1931-1938 are found in a flat oversized banker box.