L-P, 1858
Item — Reel: 89-381
Scope and Contents
From the Series:
Volumes from 1857-1861:
Each ledger volume contains bill records for only a portion of the alphabet (i.e., "A-E," "F-K," etc.). Under an individual's bill record all of his property is listed, beginning with that located in the First Municipal District and extending through all districts in which he owned property.
Since these records pre-date the extant records of New Orleans tax assessments (which begin in 1857) they offer a partial substitute for the assessments in researching specific parcels of property. Except in cases of multiple property holdings by individual proprietors, the tax bills in these ledgers essentially are arranged by municipal district and square number, making it possible to locate specific pieces of land, especially if one already knows (from conveyance records or the like) the name of the property owner.
These records should also be particularly useful for researchers of slave ownership in New Orleans. Not only is information given on the number of enslaved people held by individuals, but there is also an indication of the geographical location of individual slave holdings within the city. Thus, for example, a group of eleven enslaved people listed here as owned by Mr. Dupuy on Chartres St. might be able to be identified with a commercial or industrial activity known from other sources (city directories, etc.) to have been conducted at that location. Of course the fact that these records list slave holdings on an annual basis, rather than decennially as in the federal census, makes them particularly valuable in studying mobility of slave holdings and of the enslaved population.
The ledgers are manuscript volumes generally containing the following information:
Volumes from 1852-1856:
- bill number
- municipal district in which the property was located
- name of owner
- reference to a folio number in some other unidentified record (not the assessment roll)
- square number in which the property was located
- name of fronting street(s)
- description of property (real estate & value and/or number of enslaved & value)
- amount of assessment
- Also included are blank spaces for the amount of various taxes that were payable for the property
Volumes from 1857-1861:
- bill number
- municipal district
- name of owner
- folio reference (see above)
- square number
- fronting street(s)
- value of real estate
- number of enslaved people
- value of enslaved people
- total value of real estate and enslaved
- value of horses, mules, etc.; of carriages, etc.; of stock in ships & steamboats; of capital; of income; of household furniture, etc.;
- total value of personal property
- total value of real and personal property
Each ledger volume contains bill records for only a portion of the alphabet (i.e., "A-E," "F-K," etc.). Under an individual's bill record all of his property is listed, beginning with that located in the First Municipal District and extending through all districts in which he owned property.
Since these records pre-date the extant records of New Orleans tax assessments (which begin in 1857) they offer a partial substitute for the assessments in researching specific parcels of property. Except in cases of multiple property holdings by individual proprietors, the tax bills in these ledgers essentially are arranged by municipal district and square number, making it possible to locate specific pieces of land, especially if one already knows (from conveyance records or the like) the name of the property owner.
These records should also be particularly useful for researchers of slave ownership in New Orleans. Not only is information given on the number of enslaved people held by individuals, but there is also an indication of the geographical location of individual slave holdings within the city. Thus, for example, a group of eleven enslaved people listed here as owned by Mr. Dupuy on Chartres St. might be able to be identified with a commercial or industrial activity known from other sources (city directories, etc.) to have been conducted at that location. Of course the fact that these records list slave holdings on an annual basis, rather than decennially as in the federal census, makes them particularly valuable in studying mobility of slave holdings and of the enslaved population.
Dates
- Other: 1858
Creator
- From the Collection: Board of City Trusts (Organization)
Conditions Governing Access
Available on microfilm to registered researchers by appoitnemnt. Request by call number. Originals are closed for research.
Extent
From the Series: 58 Volumes (58 volumes, available on 25 rolls of microfilm)
Language of Materials
From the Collection: English
Call Number
mf CC420, 1852-1861
Repository Details
Part of the City Archives Repository
Contact:
City Archives & Special Collections
219 Loyola Avenue
New Orleans LA 70112
504-596-2610
archivist@nolalibrary.org
City Archives & Special Collections
219 Loyola Avenue
New Orleans LA 70112
504-596-2610
archivist@nolalibrary.org