New York (State). Treasurer's Office

Section six of Chapter 80 of the Laws of New York passed on April 22, 1785 was entitled "An act authorizing the Auditor to audit certain accounts and claims and for other purposes mentioned." This act authorized the state to collect certain debts due it.

From the description of Letter to New York State Attorney General, 1794 January 25. (Unknown). WorldCat record id: 122535573

According to Chapter 188 of the Laws of 1801, any child born of a slave after July 4, 1799 was declared to be free but was to remain as a bound servant to the owner of the child's mother until the child was 28 years of age, if male, or 25 years of age, if female. However, the owner could elect to abandon his rights to the child during the first year after the child's birth. In this case, the child was still to be maintained by the owner until the child was one year of age and was then to be "considered as a pauper of such city or town and liable to be bound out by the overseers of the poor in the same manner as the children of paupers in other cases, and such child, while such pauper, and until it shall be so bound out, shall be maintained by the overseers of the poor of such city or town, at the expence [sic] of this State..."

The state treasurer had custody of state funds and disbursed them upon warrant of the comptroller, who had the responsibility of collecting funds. The treasurer was required to keep records of payments so authorized by law. The 1801 law stated that in compliance with maintenance provisions "the comptroller is hereby required from time to time, to draw his warrant on the treasurer in favor of such overseers for the amount of such expence [sic], not exceeding the rate of three dollars per month...."

The law was amended on March 26, 1802 (Chapter 52) to decrease the rate of payment to two dollars per month. It also declared that no payment was to be made after the child had arrived at the age of four years "unless it shall be made to appear to the comptroller, that such pauper is either so decripid or infirm that it will be impracticable to bind out such pauper."

Chapter 40 of the Laws of 1804 repealed section 10 of the 1801 law (which allowed the person entitled to the service of the child to abandon that right). Owners were allowed to abandon the children of slaves at the ages of 21 for males and 18 for females if it could be certified by the overseers of the poor in the city or town of residence that the abandoned person was of sufficient ability to provide for himself or herself. Such certificates, signed by the overseers of the poor, were to be registered in the office of the city or town clerk.

From the description of Register of payments to overseers of abandoned children of slaves, 1797-1806 (bulk 1801-1806). (New York State Archives). WorldCat record id: 82605647

In March 1779, the State Legislature passed legislation aimed at defraying the expense of the Revolutionary War, discharging debts owed by the State, and making provision for the support of State government. The legislation placed a tax of one shilling per pound of assessed value on all improved lands within the State and six pence per pound of assessed value on personal estates of all inhabitants. The supervisors of each county were directed to appoint from among their number, three individuals to "superintend" the raising of taxes within their respective counties.

The statute directed assessors in the wards of each city and in the towns, manors, districts, and precincts throughout the state to create assessment rolls enumerating the value of all improved lands and personal estates within their respective areas. The assessors then submitted the assessment rolls to their county supervisors, who proceeded to create tax lists for each assessment area. Tax lists included the names of all individuals possessing improved lands and/or personal estates and the corresponding amount of tax levied on each. The supervisors endorsed and delivered the tax lists to collectors, who were required by the statute to collect all taxes due in their respective collection zones within thirty days of receipt of the lists. Lastly, the statute directed the county supervisors to file copies of the assessment rolls with both their respective county treasurers and the State Treasurer.

Continental Line officers and privates, who enlisted for a period of three years or for the duration of the war, were exempt from taxation of their personal estates under the 1779 legislation. The statute also authorized assessors to pass over or submit reduced assessments for individuals whose property had been destroyed as a result of the war.

To enhance the State's ability to supply the Continental army, the legislature made it lawful in February 1780 for inhabitants to submit, in lieu of money owed to collectors of State taxes, any printed certificate signed by the army's deputy quartermaster general, deputy commissary general of purchases, or deputy commissary of forage. (Continental army supply officers were authorized by Congress to appropriate supplies directly from inhabitants in exchange for certificates promising future payment). Bills of credit, issued by the State Treasurer to alleviate economic stresses brought on by the lack of hard currency, were also deemed an acceptable form of payment for taxes levied on real and personal estates in 1786 and ensuing years.

Tax legislation passed in April 1786 and once again in April1787 called for 50,000 pounds of revenue to be raised within the State and listed specific quotas to be raised within each county. County treasurers were required to submit copies of tax rolls to the State Treasurer and to pay the assigned tax quota to the State Treasurer by an assigned date, typically in March or April of the following year. Tax legislation enacted in 1788 reduced the statewide tax quota to 24,000 pounds, but continued the practice of assigning specific quotas to the various counties.

During the period of time in which these records were created, Albany County included land that later became part of Columbia, Greene, Rensselaer, Saratoga, Schenectady, and Schoharie Counties.

From the description of Tax lists and assessment rolls, 1779-1788. (New York State Archives). WorldCat record id: 83528898

In March 1779, the State Legislature passed legislation aimed at defraying the expense of the Revolutionary War, discharging debts owed by the State, and making provision for the support of State government. The legislation placed a tax of one shilling per pound of assessed value on all improved lands within the State and six pence per pound of assessed value on personal estates of all inhabitants. The supervisors of each county were directed to appoint from among their number, three individuals to "superintend" the raising of taxes within their respective counties.

The statute directed assessors in the wards of each city and in the towns, manors, districts, and precincts throughout the state to create assessment rolls enumerating the value of all improved lands and personal estates within their respective areas. The assessors then submitted the assessment rolls to their county supervisors, who proceeded to create tax lists for each assessment area. Tax lists included the names of all individuals possessing improved lands and/or personal estates and the corresponding amount of tax levied on each. The supervisors endorsed and delivered the tax lists to collectors, who were required by the statute to collect all taxes due in their respective collection zones within thirty days of receipt of the lists. Lastly, the statute directed the county supervisors to file copies of the assessment rolls with both their respective county treasurers and the State Treasurer.

Continental Line officers and privates, who enlisted for a period of three years or for the duration of the war, were exempt from taxation of their personal estates under the 1779 legislation. The statute also authorized assessors to pass over or submit reduced assessments for individuals whose property had been destroyed as a result of the war.

To enhance the State's ability to supply the Continental army, the legislature made it lawful in February 1780 for inhabitants to submit, in lieu of money owed to collectors of State taxes, any printed certificate signed by the army's deputy quartermaster general, deputy commissary general of purchases, or deputy commissary of forage. (Continental army supply officers were authorized by Congress to appropriate supplies directly from inhabitants in exchange for certificates promising future payment). Bills of credit, issued by the State Treasurer to alleviate economic stresses brought on by the lack of hard currency, were also deemed an acceptable form of payment for taxes levied on real and personal estates in 1786 and ensuing years.

Tax legislation passed in April 1786 and once again in April 1787 called for 50,000 pounds of revenue to be raised within the State and listed specific quotas to be raised within each county. County treasurers were required to submit copies of tax rolls to the State Treasurer and to pay the assigned tax quota to the State Treasurer by an assigned date, typically in March or April of the following year. Tax legislation enacted in 1788 reduced the statewide tax quota to 24,000 pounds, but continued the practice of assigning specific quotas to the various counties.

During the period of time in which these records were created, Albany County included land that later became part of Columbia, Greene, Rensselaer, Saratoga, Schenectady, and Schoharie Counties.

From the guide to the Tax lists and assessment rolls, 1779-1815, (New York State Archives)