Scope and Contents
Records documenting the collection of taxes for real estate, personal estate and polls. Usually lists name, amount of tax assessed and amount paid or abated.
- circa 1822-1973
- Boston (Mass.). Treasury Department (Organization)
The Collector-Treasurer has the care and custody of the current funds of the City, of all monies, properties and securities placed in his charge by any statute or ordinance, or by any gift, devise, bequest or deposit and pays all bills and demands against the City.
The earlier treasurers were chosen by the Selectmen; from 1660-1690 the choice was made sometimes by the Selectmen, sometimes by the town meeting; afterwards by the latter only. Chapter 7 of the Acts of 1802 established the Treasurer of the Town of Boston as the Collector of taxes. Chapter 176 of the Acts of 1875 established a separate office of Collector. Said Collector received the powers previously possessed by the Treasurer as collector of taxes, and would also collect and receive all assessments, betterments, rates, dues and money payable on any account to the City of Boston or the County of Suffolk. The Collector was required to pay over to the Treasurer within twenty-four hours any and all money received by him.
Section 65 of Chapter 2 of the Ordinances of 1954 reorganized the Treasury Department by abolishing the office of City Treasurer and substituting therefore the office of Collector-Treasurer.
400 Linear Feet
Language of Materials
- Poll tax Subject Source: Library of Congress Subject Headings
- Real property tax Subject Source: Library of Congress Subject Headings
- Tax collection Subject Source: Library of Congress Subject Headings
- Taxation Subject Source: Library of Congress Subject Headings
- Taxation of personal property Subject Source: Library of Congress Subject Headings
- Language of description
- Script of description
- Code for undetermined script