County abstracts of assessment, 1856-1930.

ArchivalResource

County abstracts of assessment, 1856-1930.

Each year, following the completion of county assessment rolls, the county assessor was required by various laws including Sec. 3987 of the Code of 1898 and Sections of the 1923 Revenue Act to submit to the State Tax Commission an abstract showing the total assessment for the various types of taxes levied in the county. This certified abstract lists over thiry-five types of taxable personal property, real property, and property of public utilities. These records were initially filed with the Comptroller of Public Accounts until 1868, when they were filed with the State Auditor. Beginning in 1898 they were filed with the State Tax Commissioner. In 1907 the State Tax Commission was created. The name was changed to the State Board of Equalization in 1915 and back to the State Tax Commission in 1919. In 1936 the Dept. of Revenue was created to fulfill all of the functions of the above agencies in the area of revenue and taxation.

9 cubic ft. (9 records center cartons).

Related Entities

There are 7 Entities related to this resource.

Alabama. State Auditor (1875- )

http://n2t.net/ark:/99166/w6w48nr1 (corporateBody)

Authorities: Alabama Constitution of 1901, Including Amendments Ratified in 1966. Article V, Section 116. (Charlottesville: The Michie Company, 1967). Brookings, Robert S. Organization and Administration of the State Government of Alabama. (Washington, D.C.: Institute for Government Research of the Brookings Institution, 1932). The Code of Alabama. The Constitution of 1819: Article IV, Sec. 23 (p. 73), 1907; The Constitution of 1868: Article V, Se...

Alabama. State Tax Commissioner (1897-1907).

http://n2t.net/ark:/99166/w6324wjw (corporateBody)

Alabama. State Tax Commission (1907-1915).

http://n2t.net/ark:/99166/w6m959r0 (corporateBody)

Alabama. Comptroller of Public Accounts (1819-1868).

http://n2t.net/ark:/99166/w6fz2bsq (corporateBody)

Alabama. State Board of Equalization (1915-1919).

http://n2t.net/ark:/99166/w64f6rv4 (corporateBody)

Alabama. Auditor (1868-1875).

http://n2t.net/ark:/99166/w6d26zp2 (corporateBody)

Alabama. State Tax Commission (1919-1939).

http://n2t.net/ark:/99166/w6867h7c (corporateBody)