seriesNo,seriesEntityName,seriesTitle,seriesDateRange,seriesArrangement,seriesDescription,seriesTotRetentDesc,seriesPrimaryClassCode,seriesExtentDesc
83735,Morgan County (Utah). County Treasurer,Tax assessment rolls,1881-,"Chronological, thereunder numerical by serial number","The county treasurer records tax assessmentws given to individuals and businesses on a yearly basis\, and then rcords payment of the tax. The assessment rolls show name and address of owner or posessor of property; legal description of the land and valuation of real estate; value of improvement; list of personal property and value; amount of taxes distributed to vrious taxing units; total amount of taxes; date of payment and remarks. Individuals tax rolls werd divided into two ctegories\, real estate and personal property (which includes all livestock and equipment). Business assessment rolls subdivide based on the type of company and the type of equipment or stock they own. Most companies will have rolling stock (cars or trains)\,,buildings and other equipment. Public Utilities and Mines are treated seperately\, because of the nature of their business. They record all natural resources that the company draws upon\, and are taxed accordingly.",,Public,