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Within this Collection:

Map of Allegany and Garrett, 1873

Front matter






Cumberland -Court House




Ryan's Glade


Mount Savage

Cumberland - Market House

Sang Run



Cumberland City

Incorporated Companies

All names in 1872 tax list

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Allegany County
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Garrett County
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Washington County
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Civil War in Maryland
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Photographs and Prints

The List of persons, copartnerships and corporations assessed in the County Tax, ordered by the County Commissioners of Allegany County, Maryland, for the year 1872 includes taxes to be paid on real estate and personal property. The rate of taxation for individuals was 82 cents on each $100 of real estate value or personal property owned. In addition, a payment to Maryland of 17 cents per $100 was added. Corporations were taxed at 19 cents on each $100 of stock value.

The tax assessment was carried out for 1872, the year the division of the western portion of Allegany into a separate county, Garrett, was to be voted on. So that there would be no uncertainty as to who was to receive the taxes, the Maryland General Assembly stipulated:

…That when said new county shall have been so created, the inhabitants thereof shall cease to have any claim to or interest in the county buildings and other public property of every description belonging to said county of Allegany, and shall be liable for their proportionate share of the then existing debts and obligations of the said county of Allegany according to the last assessment in said county, to be ascertained and apportioned by the County Commissioners of said Allegany county, and the inhabitants of said new county shall also pay the county taxes levied upon them, at the time of the creation of such new county, as if such new county had not been created. Proceedings and Acts of the General Assembly, 1872 (190: 2892). In November 1872 the new county was accepted by the voters of Western Maryland but the money collected from this particular assessment benefited only Allegany County.

Maryland 1873
Topographical atlas of Maryland, 1873

In 1872 there were 17 districts, the oldest being Altamont, also known as the Glades, which came into being in 1799, and the most recently added was Lonaconing in 1860. Three districts include Cumberland in their title.

There are a significant number of women on the list, many of whom were widows. Tax payments ranged from the 25 cents owed by Theresa Smithman of Oakland to the $157 Mrs H.T. Weld of Mount Savage owed on her real estate valued at $12,000 and personal property of $3,900. Walsh and McKaig of Cumberland City had real estate holdings worth $87500 and a tax bill of $866 and James Jones of Cumberland, owner of the Wills Creek Tannery, owed $1,183. William Cornish of Cumberland owed $4.46 and James Dorsey of Sang Run owed $3.21, among the small number of African Americans owing taxes on property. The Duchess of Leeds, the Marchioness of Wellesley and Lady Stafford, granddaughters of Charles Carroll, the Maryland signer of the Declaration of Independence, owned land in Orleans district and are included in the tax rolls.

The final page of the text records the assessed value of companies incorporated in Allegany County. The company with the highest assessed value of their capitol stocks was Consolidation Coal Company of Md with a value of $2,940,000 and a tax bill of $24,108. The Chesapeake and Ohio Canal Company owed $98.40

Western Maryland Regional Library is grateful for the loan of the 1872 Tax List from the Ruth Enlow Library, Garrett County. The text is available at the Oakland library.

The map is from the Western Maryland Room of the Washington County Free Library.



Western Maryland Regional Library
100 South Potomac Street
Hagerstown, Maryland 21740

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