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Board of Revision of Taxes;
Board of View

[Record Group 41]

41.1 Report
1 volume, index
Board's "first" report, prepared for submission to Court of Common Pleas; describes bases and methods of assessment of taxable real and personal property, and Board's functions as Board of View.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
41.2 City Tax Assessment Ledger
4 volumes, index
Ledgers for 11th Ward 1871; 10th Ward, 2nd Division 1876; 9th Ward, 2nd Division 1879; 9th Ward, 1st Division 1896 only.

Entries list taxable's name, address, description and assessed value of real estate; added occasionally is amount of money taxable has out at interest, valuation of furniture, number and value of horses, cattle, carriages, watches; total assessed value; City properties also listed and assessed, although marked exempt.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104

41.3 "Tabulated Statements of Properties"
3 volumes, no index
Entries grouped by City wards and years; for each ward is listed total numbers of brick, stone or frame dwelling houses, each type subdivided by number of stories contained within it; also listed for each ward and year are total numbers of hotels, apartment houses, combination stores and dwellings, total number of buildings used chiefly as dwellings, and number used exclusively for businesses or shops; also listed are one total number only for each ward of the following groups of building types: shops, factories, mills, foundries, breweries; banks and savings and trust companies; office buildings; hospitals, asylums and other buildings used for benevolent or charitable purposes; colleges, libraries, nonpublic schools; halls, theaters, clubs; churches; public schools; properties (other than schools) owned by City State, Federal governments; railroad passenger and freight stations, car houses, engine houses; warehouses and storage buildings; miscellaneous small buildings; public and commercial garages; unimproved parcels of land; total number of assessments (i.e., individual taxpayers).

Entries for 1928-1950 include number of taxables holding taxable personal property in each ward, and numbers of those holding none; entries 1915-1927 also list one total number only, for each ward, of following groups of building types: slaughter houses, stables, barns, hot houses; steam and power houses not owned by railroads; entries 1951-1956 add total numbers each ward of cemeteries; gasoline stations, veterans organizations' properties, individual and detached garages.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104

41.4 Annual Statements, Real and Personal Property
1 volume, no index
Entries for each City ward list annual total assessed value of real estate at City, suburban, and farm rates, and aggregate total; also listed, for each ward, are total assessed value of horses and cattle, carriages for hire, money at interest (these last three types of property are, after 1926, grouped simply as personal property), and total assessed values subject to City and State taxes, and totals of those taxes levied; also shown, for each ward, are total numbers of taxables, total assessed value of taxexempt real estate, total annual tax allowances; City and State tax rates are indicated for each year; all above data returned annually to City Council(s) and Pennsylvania Secretary of Internal Affairs by Board of Revision of Taxes.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
41.5 Register of Tax-Exempted Properties
1880-1900, 1959
2 volumes, no index
In volume 1880-1900, entries for each city ward list addresses of each exempted property, its owner, assessed value, date and number of exemption certificate, number of years exempt, remarks (normally amount of exemption)
Volume for 1959 classifies properties according to type of use or type of public ownership. It also includes the number of the tax assessment book, account number, classification number, assessed value of land, assessed value of buildings, and total assessed value.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
41.6 An Analysis of the Decisions Concerning Real Estate Assessing
ca. September 1966
1 volume, index
Full title reads: "An Analysis of the Decisions Concerning Real Estate Assessing Reported by the Pennsylvania Supreme Court on or about February 25, 1965."

Prepared for the Board of Revision of Taxes by its Secretary Austin Norris, the analysis discusses objectionable changes made by the Supreme Court decisions, the fact that the Supreme Court made each County of the State an assessing unit, the impossibility of equating sale prices with market value, undesirable and objectionable laws pertaining to sales, the evils of the "common level" or the ratio of assessment to market value, how assessment cases are tried, and market value; and charges the Pennsylvania Supreme Court of legislating.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104

41.7 Board of View, Case Files
17 cu.ft., no index
Entries arranged by case numbers. Case files list case number, plot number, address, and date of hearing; and include hearing transcript, notice of first hearing, notice of continuance, notice Of final hearing, final judgment, condemnation proceedings, deeds to property, lease agreements for property, petitions to appoint boards of view, attorneys' correspondence with Board of View; contractor's plans, contracts and bills; appointment of viewers by Common Pleas Court, notices of condemnation by Redevelopment Authority, correspondence between attorneys' and their clients, interlocutory Reports by the Board of View, appraisers' reports, horticultural appraisers' reports, title reports by title insurance companies, newspaper articles, proof of publication of legal notices in newspapers, photographs of properties, U.S. Department of Housing and Urban Development flood maps; Board of View Return of Service Sheet, which lists Board of View case number, members of the Board, date of meeting, Common Pleas Court case number, plot number, claimant, location of premises, address of claimant, person served and title, mode and place of service, date of service and attorney's name; land work sheet which lists Board of View case number, plot number, address of property, date of hearing, names of viewers, claimant's name, attorney's name, date of deed to property and deed recording information, description of property, land value, tax value, valuation per square foot, economic value of building, tenant's rental service cost and final award; and Board of View Award Record which lists Board of View case number, project, viewers' names date of taking, plot number, award, claimant, address of claimant, date of award and signatures of viewers.
Location: City Archives, 3101 Market Street, Philadelphia, PA 19104
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Last updated on November 8, 2000