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Receiver of Taxes, Office of the

[Record Group 97]

97.1 Confidential Files
1942-1952
12 cu.ft., no index
The bulk of material covers the period from 1948 to 1952; includes reports of audits of City Controller and private accounting firms; notes of testimony and other materials regarding investigations of department; individual files for major tax-paying firms or general tax sources which include reports, audits, memos, correspondence.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
97.2 Tax Receipt Forms
1876-1886
11 sheets,
Receipts issued to taxpayer upon payment of taxes list all properties upon which he pays tax, their valuations and amounts of City and State tax upon them, totals, signature of receiving clerk; at foot of form is added detailed breakdown of percentages of tax applied to municipal purposes (e.g., schools, police, health), and rates of taxes upon real estate, furniture, cattle, carriages, vehicles for hire, money at interest, watches.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
97.3 City Income Tax Regulations and Ordinances
1939, 1946
3 volumes, index
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
97.4 Correspondence
1941-1951
1 cu.ft., no index
Contents principally include correspondence and applications for partial payment of salaries to dependents of those city employees in military service. Also included are police interviews of the families and newspaper clippings concerning rise in license and permit fees.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
97.5 Excess Delinquent Water Payments
1946-1949
1 volume, no index
Arranged by ward; each entry includes address, year of delinquency, date excess paid and amount each of water and sewer rent paid in excess, date of refund, remarks.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
97.6 Ward Control Accounts
1948-1949
1 volume, no index
Entries for water and sewer collections (19481949), real estate tax collections (1948), and personal property collections '1949). Water and Sewer accounts list amount of collections for each ward on a monthly basis. The year 1948 also adds amount collectible, excess and duplicate, and adjustments. Real Estate accounts list total value of debt, amount collectible for city and school tax, excess and duplicate for each and adjustments, amount of collections monthly for each, allowances and adjustments. Personal Property accounts list amount of collections for city and school taxes monthly and deductions.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
97.7 Miscellaneous Office Receipts from the Bureau of Markets and City Property
January 1951
1 volume, no index
Entries include date, item number, name of person making payment, and amounts each for vendors' licenses, rent of stalls, and rent of real estate, and totals. There is also an entry for 1951 charges paid in 1950 including vendors' receipts and rent and real estate receipts for 1951.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
97.8 Wage and Income Tax Bureau, Weekly Reports
1949
3 volumes
Weekly audits made by Price, Waterhouse & Company to the Mayor relating to the Wage & Income Tax Bureau of the Receiver of Taxes Office including textual summary, time delays in entering cash receipts, missing tax collection receipt books, and other irregularities in the tax collection process. Only Weekly Reports # 22, 24, & 26 survive covering weeks within the period of March and April 1949.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
97.9 Real Estate Tax Division. Special Examination
1949
1 volume
Audit of the Real Estate Tax Division of the Receiver of Taxes prepared by the accounting firm of Ernst & Ernst in 1949, as requested by the June 1948, Grand Jury, and submitted to the Mayor. Includes written introduction and comments on the functions of the Receiver of Taxes, outline of procedures in the Real Estate Tax Division, examination of 1947 accounts, audit of 1946 delinquent accounts, audit of 8th Ward accounts for 1947, confirmation of recorded delinquent accounts, cash receipts in 1947 applicable to delinquent accounts, deputy collectors, bonding of officers & employees, general comments, and determinations required by grand jury presentment.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
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Last updated on October 27, 1998