Description
Circulars to township and borough tax assessors to identify and determine a value on the property of persons who have died in their respective municipalities over the past year as required by a PA 1826 Act 227 Sec 3 regarding collateral inheritance taxes. Information includes name of township or borough and the tax assessor, date of circular, printed instructions, and appropriate signatures. For some years the assessors' returns of valuations to the commissioners are attached. Information would include name of deceased, estate to be taxed (often with a description of property, etc.), and tax assessment. The Commissioners' and court review often are entered. This act was discontinued in 1849 and Collateral Inheritance paper are filed with the Register of Wills.
Arrangement: Chronological by year and therein alphabetical by township or borough.
Index: None. See “Inventory” for list of holdings.
Related Records: Register of Wills Papers 1. COLLATERIAL INHERITANCE APPRAISALS 1850-196.