Edward H. Nabb Research Center for Delmarva History & Culture Enduring Connections: Exploring Delmarva's Black History

Source Information

Somerset County, Maryland Board of County Commissioners: Assessment Ledgers 1852-1866 (Dames Quarter and Dublin Election Districts 4 & 8)

Tax Assessments • 212 Records • Uploaded December 15, 2023

This abstract of the 1852-1866 tax assessment ledger is for Dames Quarter District 4 and Dublin District 8 of Somerset County, Maryland.
Assessment records include taxable property, such as land, livestock, household goods, and (at the time) enslaved people, as well as the assigned values. Property information for free Black individuals is recorded in this abstract in its entirety; for slaveowners, only the information regarding enslaved individuals is included in this abstract. In addition to the debit portion of the ledger (left side) showing the taxed property, the credit portion (right side) indicates property that is being removed from the assessment. Sometimes the credit may include the reason – such as sold, runaway, exported, died or manumitted – including, in 1864, “gone into army” and in 1865, “emancipated by the State.” They were abstracted by Donna Messick from photos of the originals at the Maryland State Archives citation numbers C1733-17 and C1733-18.

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Fields Included

The list below shows the data fields included in this source. If a field is marked as Indexed, it is searchable.

  • County
  • District Indexed
  • Ledger Folio
  • Taxpayer Indexed
  • Property Debits (Tax Years 1852-1866) Indexed
  • Abstract Indexed
  • Items subtracted (Credits) Indexed
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