Synopsis "The Particular Assessment Lists For Baltimore And Carroll Counties, 1798"
This work lists occupants, owners, types and dimensions of buildings, tract names, acreage, and number of slaves. It helps replace the nonexistent 1800 census of Baltimore County. It includes the 1804 tax list for precincts surrounding Baltimore City. Early in July 1798, Congress passed a law which came to be known as the "window tax." Commissioners in each state were to divide the states into districts, and collect data on the valuation of lands and dwelling houses and the counting of the slaves. For dwelling houses the commissioners were to specify their situation, their number of stories, the number and dimensions of the windows (hence the nickname), and the materials of which the houses were built. When the commissioners for Maryland had completed their task they had compiled a three part record series. The second part of the list was a "Particular Assessment List" giving dimensions of dwellings, outbuildings, and land as of October 1, 1798. This volume contains the information found in the second part of the tax list, for Baltimore County (exclusive of Baltimore Town), plus the information for the three hundreds in Frederick County that later made up Carroll County. In addition, names from the "precincts" surrounding Baltimore Town were garnered from an 1804 tax list. In some cases when the Particular list was missing, names were drawn from the General list. (1986, 2001), 2015, 51/2x81/2, paper, index, 186 pp.
