Scope and Content: As regulated by successive legislation from St 1784, c 23 onward, local tax assessors compiled valuations for the state secretary (see also Resolves 1784, May Sess, c 36; Resolves 1785, Feb 1786 Sess, c 91), then for the state treasurer (St 1785, c 50), who provided printed forms (St 1823, c 138 (1824); St 1828, c 143 (1829)), and again for the state secretary (St 1861, c 167), who was replaced in this function by the tax commissioner per St 1908, c 314.  Such valuations were lists of taxpayers, resident and then nonresident, with a valuated description of real and personal property (e.g., livestock), and the number of polls (adult males) and ratable (taxable) polls in each household, for the purpose of assessing local poll, property, and highway taxes, and, on occasion, county and state taxes. Valuation lists thus constitute a variety of personal and agricultural census data.  Aggregates consist of totals of each category of data.
Arrangement: In two subseries: (1) Valuations (2) Aggregates; arranged within each subseries chronologically by year, thereunder by locality, and then alphabetically by taxpayer
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