These records are the returns sent in by the assessors on all taxable property in the county. Lists of all taxable inhabitants are by assessment districts (townships/towns/boroughs). Information includes name and description of taxable property owned and the amount of every type of tax due upon the items taxed, as well as tax rates for Province (State) and County. Tax lists for Freeman, and later Tenants, usually appear at the end of township section. Some townships include other lists (Unseated Land, Pauper, etc.), valuation explanations, assessors' names, as well as some years summarizing statistical information. Printed forms begin with 1847-1849 with columns for additional information such as occupation. 1831 and 1841 Rates explanation (separate doc) included.
Arrangement: By municipality and then in alphabetical groupings of surnames. Some
townships provide listings by towns within their boundaries.
Index: No integral index, but many volumes contain a Table of Contents with townships/towns listed alphabetically. Cumberland County Historical Society has compiled some indices for various years.