orphans among them the binding of apprentices; thus, indentures of apprenticeship may also
be found among the records of the county courts. In 1793, the General Assembly adopted an
act to improve the regulation of apprentices, which placed this responsibility solely in the
hands of the orphans courts and required that indentures be recorded among their records
(Ch. 45, 1793). By Chapter 186 of the Acts of 1927, the entire body of law relating to appren-
tices was repealed with the obvious purpose of bringing an end to this practice.

CERTIFICATES TO FREE NEGROES

Record of certificates issued by registers of wills to Negroes proving that they had been
set free from slavery by the wills of their former owners. The names, sex and a brief physical
description of the Negro and the name of the former owner are given in each certificate.

ANNUAL VALUATIONS

Record of returns of persons appointed to view and estimate the annual value of real
estate belonging to minors. Returns give a physical description of the land and improvements,
including the dimensions of the houses.

Basic Records of the County Commissioners

PROCEEDINGS OF THE LEVY COURT (MINUTES OF THE LEVY COURT)
Record of the proceedings of the Levy Courts.

PROCEEDINGS OF THE COUNTY COMMISSIONERS (MINUTES OF THE COUNTY
COMMISSIONERS)

Record of the proceedings of the County Commissioners.

PROCEEDINGS OF THE COMMISSIONERS OF THE TAX
Record of proceedings of the Commissioners of the Tax.

PROCEEDINGS OF THE BOARD OF CONTROL AND REVIEW

Record of proceedings of the County Commissioners acting as boards of control and
review to examine and correct, if necessary, returns of assessable property. (See Chapter
120, Acts of 1896 and Chapter 300, Acts of 1910).

LEVY LISTS (LEVY BOOKS, LEVY)

Itemized lists of county expenditures, showing total amount required and levying the
county tax rate for the year.

ASSESSMENT BOOKS (ASSESSMENTS, ASSESSMENT RECORDS)

Record of assessment of taxable property. General assessments of property were required
by laws enacted in 1841, 1852, 1866, 1876, 1897 and 1910.

ASSESSORS FIELD BOOKS

Record of assessment of taxable property made by tax assessors in the field.

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