The custodial history for the majority of these records, prior to their transfer to the Guelph Public Library archives, is not known or documented.
Scope and content
Series consists of five hundred and seventy bound assessment ledgers recording assessed real property values used in the calculation of property taxes in the City of Guelph.
The assessment ledgers may document property owner and occupant names, addresses, occupations, and ages, description of property (including survey and plan information), real property values and assessments, and statistical information regarding religion, school support, sex and age of residents, and number of dogs in the household. Residents were able to challenge assessed property values in the Court of Revision, which had authority to revise assessed values and regulated the record-keeping practices of the assessors.
The assessment ledgers are arranged by year and then alphabetically by ward name. The information was recorded by Assessors and arranged initially by divisions within the town. With the designation as a town under the Municipal Act of 1856, Guelph was divided into four assessment wards (North, West, East and South). By 1935, the number of assessment wards had expanded to six (St. James, St. Andrew's, St.David's, St. John's, St. Patrick's and St. George's) as the City's population grew and boundaries expanded. The City and its wards were divided into twelve divisions until the the 1950's when the number of divisions were increased.