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P.O. Box 307
Trenton, NJ 08625-0307

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225 West State Street - 2nd Floor
Trenton, NJ

Contact Information

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Department of the Treasury - Taxation Records (including railroad and canal taxation)



See also: Non-Governmental Records - Railroad Company Records
Non-Governmental Records - Delaware and Raritan Canal
Non-Governmental Records - Morris Canal


Series:
Tax Department
Annual Reports, 1931-1944 [with gaps]
Control #:
STA00001
Format:
0.5 c.f. (1 box [6 vols.])
Arrangement:
Chronological
Notes:
Incomplete set, but does include department's first and last reports.
Finding Aid:
Click here!

Series:
Tax Department
Engineering Division
Published Annual Reports of Railroad Companies, 1896-1940
Control #:
STAEN001
Format:
4.5 c.f. (9 boxes)
Arrangement:
By name of company
Finding Aid:
Click here!

Series:
Tax Department
Division of Engineering and Railroad Taxes
Railroad Assessment Change Records ["Binders"], 1910-1959
Control #:
STAEN002
Format:
35 c.f. (35 boxes)
Arrangement:
By railroad company, then by year
Finding Aid:
Click here!

Series:
Department of Taxation and Finance
Division of Budget and Accounting
Accounting Bureau
State School Tax Ledgers, 1931-1946
Control #:
STFBU001
Format:
0.5 c.f. (2 boxes [2 disbound ledgers])

Series:
Department of Taxation and Finance
Division of Tax Appeals/Board of Tax Appeals
Minutes, 1944-1948
Control #:
STFTA001
Format:
3 c.f. (10 vols.)
Arrangement:
Chronological
Notes:
Continued from State Board of Tax Appeals/Minutes, 1931-1944; continued as Treasury/Div. of Tax Appeals/Minutes, 1948-1959.

Series:
Department of Taxation and Finance
Division of Taxation
Engineering and Railroad Tax Bureau
Railroad Equipment Reference Works, 1912-1946
Control #:
STFTD001
Format:
1 c.f. (2 vols. [1 box])
Arrangement:
Chronological
Notes:
Includes "Locomotive Dictionary" by Roy V. Wright, 1912, and "Car Builder's Cyclopedia" also by Roy V. Wright, 1946.
Finding Aid:
Click here!

Series:
Department of the Treasury
Division of Budgeting and Accounting
Railroad Tax Distribution Statements and Accounts, 1918-1957
Control #:
STSBT001
Format:
0.5 c.f. (1 disbound vol.)
Notes:
Relates to distributions to the counties for schools and to institutes of higher education.

Series:
Department of the Treasury
Division of Budgeting and Accounting
Railroad Tax Assessments, 1943-1955
Control #:
STSBT002
Format:
1.5 c.f. (13 disbound vols.)
Arrangement:
Chronological
Notes:
Includes certifications of assessments by the Engineering and Railroad Tax Bureau, Division of Taxation (and predecessors).

Series:
Department of the Treasury
Comptroller's Office
Return of Miscellaneous Corporation Taxes, 1917-1922
Control #:
STSCT003
Format:
0.3 c.f. (1 vol.)

Series:
Department of the Treasury
Comptroller's Office
Annual Reports of Canal and Railroad Companies, 1872-1915
Control #:
STSCT006
Format:
4.25 c.f. (9 boxes)
Notes:
Earlier reports were produced by the Secretary of State's Office Missing 1873, 1882 & 1895.
Finding Aid:
Click here!

Series:
Department of the Treasury
Division of Taxation
Public Utility Tax Bureau
Railroad Assessment Memoranda, 1936-1975
Control #:
STSTA001
Format:
22 c.f. (22 boxes)
Arrangement:
By railroad company/chrono.
Notes:
Includes correspondence, plans, valuation charts, notes, etc., relating to assessment of railroad company property.
Finding Aid:
Click here!

Series:
Department of the Treasury
Division of Taxation
Public Utility Tax Bureau
Railroad Company Annual Reports and Plans, 1937-1975
Control #:
STSTA002
Format:
29 c.f. (29 boxes)
Arrangement:
By railroad company/chrono.
Notes:
New Jersey railroad company annual returns of land, signal, track and structure plans (usually blueprints).
Finding Aid:
Click here!

Series:
Department of the Treasury
Division of Taxation
Railroad Revaluation Field Books, 1941-1963
Control #:
STSTA003
Format:
1.5 c.f. (56 vols.)
Arrangement:
By volume number
Notes:
Volmes 16, 22 and 24 were missing at time of accession.
Finding Aid:
Click here!

Series:
Department of the Treasury
Division of Taxation
Aerial Photographs, 1958
Control #:
STSTA004
Format:
0.2 c.f. (1 box [65 photographs])
Arrangement:
By photograph number
Notes:
Includes 1958 survey of the Hudson River from Bayonne to Englewood.
Finding Aid:
Click here!

Series:
Department of the Treasury
Division of Taxation
Annual Reports, 1931-1989
Control #:
STSTA005
Format:
5.5 c.f. (11 boxes)
Finding Aid:
Click here!

Series:
Department of the Treasury
Division of Taxation
Beverage Tax Bureau
Account Books, 1933-1966
Control #:
STSTA006
Format:
3.5 c.f. (8 boxes)
Finding Aid:
Click here!

Series:
Department of the Treasury
Division of Taxation
Public Utility Tax Bureau
Railroad and Canal Tax Ledgers, 1893-1972
Control #:
STSTA007
Format:
8.5 c.f. (5 boxes and 9 vols.)
Finding Aid:
Click here!

Series:
Department of the Treasury
Division of Taxation
Local Property and Public Utility Branch
Tax Maps [publication], 1975
Control #:
STSTA008
Format:
0.1 c.f. (1 vol.)
Notes:
Provides background information, instructions and standards relating to creation of tax maps.

Series:
Department of the Treasury
State Treasurer's Office
State Road/Soldiers Bonus Bond Tax Ledger, 1931-1940
Control #:
STSTR014
Format:
0.4 c.f. (1 disbound vol.)
Arrangement:
Chronological within account type

Series:
Department of the Treasury
State Treasurer's Office
Accounts of Contractor's Certificates Received in Payment for Taxes and Returned to Joseph Lewis ..., 1780-1783
Control #:
STSTR015
Format:
0.2 c.f. (30 items)
Arrangement:
By county and collector
Notes:
Joseph Lewis was a Morris County Contractor.
Finding Aid:
Click here!

Series:
Department of the Treasury
State Treasurer's Office
Revolutionary War-Era Accounts of Taxes Received in Kind, 1781-1782
Control #:
STSTR016
Format:
0.03 c.f. (6 items)
Arrangement:
Chronological
Finding Aid:
Click here!

Series:
Department of the Treasury
State Treasurer's Office
Tax Collectors' Receipts and Certificates, 1780-1782
Control #:
STSTR017
Format:
0.1 c.f. (15 folders)
Arrangement:
Alphabetical by county
Finding Aid:
Click here!

Series:
Department of the Treasury
State Treasurer's Office
County Tax Collectors' Surplus Certificates, 1780-1782
Control #:
STSTR023
Format:
6 c.f. (13 boxes)
Arrangement:
Alphabetical by county and township
Finding Aid:
Click here!

Series:
Department of the Treasury
State Treasurer's Office
Public Utilities (Municipal Franchise) Tax Blotter, 1905-1910
Control #:
STSTR041
Format:
0.25 c.f. (1 vol.)

Series:
Department of the Treasury
State Treasurer's Office
Miscellaneous Corporation Tax Blotters, 1889-1910
Control #:
STSTR044
Format:
4 c.f. (11 vols.)
Arrangement:
Chronological

Series:
Department of the Treasury
State Treasurer's Office
Special Railroad Book #1, 1878-1887
Control #:
STSTR048
Format:
0.1 c.f. (1 vol.)
Notes:
Records deposits refunded for construction of railroad lines.

Series:
Department of the Treasury
State Treasurer's Office
Tax Assessment Ledgers for Miscellaneous Corporations, 1884-1912
Control #:
STSTR052
Format:
3 c.f. (29 vols.)
Arrangement:
Chronological
Finding Aid:
Click here!


Related records:


Series:
Department of State
Secretary of State's Office
Annual Reports of Canal and Railroad Companies, 1854-1866 [with gaps]
Control #:
SSTSE101
Format:
0.25 c.f. (1 box)
Arrangement:
By year
Notes:
Later reports were produced by the Comproller's Office in the Department of the Treasury. Missing 1858, 1861-63.

Series:
State Board of Assessors
Minutes, 1884-1915
Control #:
SZASS001
Format:
2 c.f. (10 vols.)
Arrangement:
Chronological
Notes:
Continued as State Board of Taxes and Assessments/Minutes, 1915-1931.

Series:
State Board of Assessors
Scrapbook of Secretary John T. Van Cleef, 1884-1888
Control #:
SZASS002
Format:
0.5 c.f. (3 boxes)
Arrangement:
No obvious arrangement
Notes:
For the purposes of preservation, the scrapbook has been disbound and copied onto acid-free paper (see restrictions).

Series:
State Board of Assessors
Annual Reports, 1884-1914
Control #:
SZASS003
Format:
15.5 c.f. (31 boxes)
Arrangement:
Chronological
Notes:
The Board of Assessors was replaced by the State Board of Taxes and Assessment in 1915.

Series:
State Board of Assessors
Summary and Valuation of Tax for Railroads and Canals, 1886-1932
Control #:
SZASS004
Format:
1.5 c.f. (4 vols.)
Arrangement:
Chronological

Series:
State Board of Assessors
Records of the 1910-1911 Revaluation of Railroads and Canals in New Jersey
Control #:
SZASS005
Format:
21.1 c.f. (32 boxes, 1 portfolio)
Arrangement:
Various

Series:
State Board of Assessors
Transcripts of Testimony from Railroad Assessment Appeals, 1906-1911
Control #:
SZASS006
Format:
2 c.f. (10 vols.)

Series:
State Board of Assessors
Reports of Cable, Electric and Horse Railroad Companies, 1908-1910
Control #:
SZASS007
Format:
0.1 c.f. (2 items)

Series:
Commission to Investigate County and Municipal Taxation and Expenditures
Report on Educational Services and Costs [Report No. 8], 1932
Control #:
SZCUT001
Format:
0.01 c.f. (1 report)

Series:
State Board of Equalization of Taxes
Annual Reports, 1906-1914
Control #:
SZEQU001
Format:
0.5 c.f. (1 box)
Notes:
1912 missing.

Series:
State Board of Equalization of Taxes
Minutes, 1905-1915
Control #:
SZEQU002
Format:
1 c.f. (11 vols.)
Arrangement:
Chronological
Notes:
Continued from State Board of Taxation/ Minutes, 1891-1905; continued as State Board of Taxes and Assessment/ Minutes, 1915-31.

Series:
Commissioner of Railroad Taxation
Annual Reports, 1873-1884
Control #:
SZRAT001
Format:
0.5 c.f. (1 box)

Series:
Commission on State Tax Policy
Annual Reports, 1950-1963
Control #:
SZSTT001
Format:
0.5 c.f. (1 box)

Series:
New Jersey Tax Assessment Study Commission
Proceedings of Meetings, 1984-1986
Control #:
SZTAA001
Format:
1 c.f. (1 box)

Series:
Commission to Investigate Tax Assessments
Report to the Governor, 1913
Control #:
SZTAB001
Format:
0.1 c.f. (1 vol.)

Series:
State Board of Tax Appeals
Minutes, 1931-1944
Control #:
SZTAL001
Format:
21 c.f. (67 vols.)
Arrangement:
Chronological
Notes:
Continued from Board of Taxes and Assessment/Minutes, 1915-1931; continued as Dept. of Taxation.../Div. of Tax Appeals/Minutes.

Series:
New Jersey Tax Policy Committee
Records, 1960s-ca. 1972
Control #:
SZTAP001
Format:
17.5 c.f. (18 boxes)

Series:
State Board of Taxation
Digest and Compilation of Statutes and Decisions regulating Assessment and Collection of Taxes, 1901
Control #:
SZTAR001
Format:
0.1 c.f. (1 vol.)

Series:
State Board of Taxation
Annual Reports, 1891-1904
Control #:
SZTAR002
Format:
0.5 c.f. (1 box)
Notes:
Missing 1895-1896, 1899, 1902-1903.

Series:
State Board of Taxation
Minutes, 1891-1905
Control #:
SZTAR003
Format:
1 c.f. (15 vols.)
Arrangement:
Chronological
Notes:
Continued as Board of Equalization of Taxes/ Minutes, 1905-1915.

Series:
Committee on Taxation of Railroad and Canal Property
Report to the Legislature, 1934
Control #:
SZTAS001
Format:
0.01 c.f. (1 report)

Series:
State Board of Taxes and Assessment
Railroad Basement Structure Detail Plans, 1912-1939
Control #:
SZTAX001
Format:
4 c.f. (326 plans)
Arrangement:
By plan number
Notes:
The guide includes an index by railroad name, then by division and branch.

Series:
State Board of Taxes and Assessment
Annual Reports, 1915-1931
Control #:
SZTAX002
Format:
2 c.f. (29 vols.)
Arrangement:
Chronological

Series:
State Board of Taxes and Assessment
New Jersey Tax Laws [publication], 1905-1931
Control #:
SZTAX003
Format:
0.5 c.f. (6 vols.)
Notes:
Includes 1905, 1918, 1926 [2x] & 1931 [2x].

Series:
State Board of Taxes and Assessment
Valuation Tables and Determinations, 1916-1924
Control #:
SZTAX004
Format:
0.1 c.f. (4 items)
Notes:
Inc. Tables for Valuing Telegraph & Telephone Lines (1916, 1922 & 1924) and Final Determinations - Railroad & Canal Prop. (1918-19).

Series:
State Board of Taxes and Assessment
Minutes, 1915-1931
Control #:
SZTAX005
Format:
2.75 c.f. (16 vols.)
Arrangement:
Chronological
Notes:
Cont'd from Board of Assessors/Minutes, 1884-1915 & Board of Equal. of Taxes/Minutes, 1905-15; cont'd as Board of Tax Appeals/Minutes.


~ The collections listed on this page represent 231.45 c.f. of paper records ~



To contact the New Jersey State Archives about research, reference services, records transfers or donations, please email us at njarchives@sos.nj.gov


For additional and/or more recent records relating to this topic, contact:


Department of the Treasury, Taxation Division, Taxation Building, 50 Barrack Street, 1st Floor Lobby, Trenton, NJ 08695-0269, tel. 609-292-6400, website: www.state.nj.us/treasury/taxation


This page last updated 05/17/2006