Major 1798 Direct Tax Records for Connecticut

Spring 2007, Vol. 39, No. 1

Major 1798 Direct Tax Records for Connecticut

All states used the same 11 forms, but the contents may have differed slightly.

Particular Lists were created for each town. There were three forms: one for all dwelling houses; one for lands, lots, buildings, and wharves (all other real property; called simply "lands"); and one for slaves. Data was presented by owner and occupant (for dwelling houses), by owner (for lands), and by owner and superintendent (for slaves).

General Lists were created for each assessment district. There were three forms: one for dwelling houses valued at more than $100; one for lands, including dwelling houses valued at $100 or less; and one for slaves. Data was presented by owner and occupant (for real property), and by owner and superintendent (for slaves).

Summary Abstracts were created for the state. There were four forms: two for dwelling houses valued at more than $100; one for lands, including dwelling houses valued at $100 or less; and one for slaves. Data was presented by assessment district.

A Tax Collection List ("Rate Bill") was created for each assessment district. There was one form, with the amount of tax shown in total and separately for dwelling houses valued at more than $100, lands, and slaves. Data was presented by taxpayer (in Connecticut, this was the owner).

Known, Extant 1798 Direct Tax Lists

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