Each year in January the county boards of tax assessors begin to assess the valuation of Real and Personal property of each citizen in their county. When the tax assessors complete these schedules a copy of the digests are sent to the State Revenue Commissioner for his approval. These digests are then transferred to Archives. These published tax digests show the names of the property owners of each county and militia district in the state, and the value of property, minus exemptions, each owns. The various types of information contained in these volumes are the following: (1) Name and number of militia district within which each property owner lives; (2) Schedule of Real Estate valuation of each by year; (3) Schedule of Personal Estate valuation of each by year; (4) Schedule of Net Taxable valuation of each by year; (5)Schedule of Personal and Homestead Exemptions by year; (6) Address of each property owner.