Ledger of taxes on corporations

Alphabetical by county.

This ledger records taxes assessed on and paid by corporations.

On the debit side are listed: incorporated companies; amount of real and personal property owned; and amount of tax or commutation due, after deductions of 6% for fees of County Treasurer and Collector. On credit side are listed: amount of stock (in dollars or shares) owned by residents of the county; and amount of tax collected. By Laws of 1823, corporation property was to be taxed as owned by individual shareholders, and tax was to be paid by the appropriate corporation official to the State Treasury. The tax might be commuted at a standard rate of 10% of profits or dividends. After deduction of the state tax the Comptroller returned the residue to the individual counties in proportion to the amount of stock owned by residents of the county. This ledger lists only the amount of stock (in dollars or shares) on the credit side. Individual stockholders' names are not given, but the various incorporated companies (banks, insurance companies, turnpike and steamboat companies, etc.) are listed on both sides of the ledger.

To company name in front of the volume.

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