Series 22884

Cache County (Utah). School Superintendent


School assessment rolls, 1886-1890.

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Schedule Description

These rolls are a record of annual assessments and the payments of property taxes. "By November 1, the county auditor must deliver the corrected assessment roll to the county treasurer, together with a signed statement" (UCA 59-2-326 (2003)). The rolls include date, location and description of property, total evaluation, assessed valuation, total exemptions, value as corrected, amount due, and amount paid.

Scope and Content

These books document the school assessments levied on real and personal property within Cache County. Book 1 contains assessments for property within Millville, Newton, Providence, Richmond, and Wellsville in 1886. Book 2 contains assessments for property within Lewiston, Mendon,Millville, Newton, Petersboro, and Richmond in 1887. Book 3 is the county's copy of book 2 and indicates the payment of the assessment and a letter of instructions on collecting the annual school assessment. Book 4 contains the assessments for property within Benson, Mendon, Newton, Richmond, and Smithfield in 1888. Book 5 is the county's copy of Book 4 and indicates on collecting annual school assessment and letter of instructions. Book 6 contains assessments for property within Hyde Park, Mendon, Paradise, Providence, and Wellsville in 1889. Book 7 is the county's copy of book 6 and indicates instructions on collecting school assessments, payments, corrections, and remarks. Book 8 contains the assessments for property within Benson, Hyrum, Logan, Mendon, Millville, Paradise, Providence, and Wellsville in 1890. Each book contains a spreadsheet itemization of taxable properties and includes name, city of residence, number of city lots owned and their valuation, acreage and its value, the number of cattle, horses, and mules, sheep, hogs, and vehicles with separate valuations for each, stocks, bonds, outstanding loans, household values, personal jewelry, farm machinery, and any not enumerated taxable properties. It also includes total value of taxable property and the computed amount of tax owed, with a column for remarks, and receipt number if paid.