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

Source Information

About Somerset County, Maryland Commissioners of the Tax: Assessment Ledger 1823-1829 (Election Districts 1 & 3)

Probate & Other Court Records • 821 Records • Uploaded September 6, 2022

Included in this extraction of the tax assessment ledger are “Free Negroes” along with their property, such as land, livestock and household goods with their values. Also included are the other taxpayers who list enslaved persons as taxable property, along with the names, ages and taxable values of the enslaved. Land, livestock and household goods for those taxpayers are not included in this extract, but are in the original records.

There were three tax districts in Somerset County, Maryland during this time period. It appears that only records from Districts 1 and 3 are extant; District 2 is missing. In addition to the debit portion of the ledger (left side) showing the taxed property, there is a credit portion (right side) that indicates property that is no longer owned or taxed. In the case of the slaves, the credit may include the reason – such as sold, runaway, died or manumitted. It also appears that several of the credit pages, especially in District 3, may no longer exist and is noted as missing.

This was abstracted from a photocopy of Maryland State Archives citation numbers C1732-4, C1732-5 and C1732-6 by Donna Messick.

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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/Election District Indexed
  • Tax Ledger Page
  • Taxpayer Indexed
  • Tax Years 1823-1829 Property Debits Indexed
  • Abstract Indexed
  • Tax years & Items subtracted (credits) from assessments in other years (due to sales, deaths, extraditions to other areas, etc.) Indexed
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