Assessors Books are the annual tax assessments, showing the value of Real Estate as well as Personal Estate. The latter includes such as 'stock in trade' of a merchant; animals; wagons, Money at Interest, etc. The Poll Tax assessment is a 'census' of all males 18 years of age and over.
The Poll Tax is a tax that is the same amount per person, unrelated to wealth, income, or property (a “head” tax). Paying the Poll Tax was required to vote in some jurisdictions but not others. The Poll Tax at this point in history was a regressive tax, but was not used to restrict voting as it was in the South after the ratification of the Fifteenth Amendment to the Constitution in 1870.
(Also see Valuation Books.)
Owner of original document(s): City of Lowell, Massachusetts
Location of original document(s): Lowell City Hall (Lowell, Massachusetts)