Proof of the assessment of the bridge comes from an early court case and subsequent assessments listed in Washington County assessment records.
Court papers filed in the Maryland Court of Appeals O'Neil v. The Virginia
and Maryland Bridge Co. (COURT
OF APPEALS, (Briefs) June term, 1861, Case 157, MSA S375-30, 1/64/12/1)
show that the Virginia and Maryland Bridge Company paid taxes for 1852
and 1853 in February 1855. According to papers filed with the court, the
company paid assessments listed under the name of Franklin Blackford (in
1852) and the Potomac Bridge Company (1853).
1896 Maryland and Virginia Bridge Company is assessed $8,000 for the "Shepherdstown Bridge" WASHINGTON COUNTY BOARD OF COUNTY COMMISSIONERS (Assessment Record) Election District 01, Sharpsburg, 1896, folio 123, MdHR 50,926, MSA C2107-1, 03/42/01/01.There are no more assessments for the Virginia and Maryland Bridge Company in later assessment volumes because the Maryland State Roads Commission purchased the rights to the bridge and land holdings in the area in order to build a replacement bridge over the river in 1938. The bridge is now part of the State Highway system.1910 Va and Md Bridge Co. is assessed $15,000 for the "Iron Bridge (Wagon and Foot)" WASHINGTON COUNTY BOARD OF COUNTY COMMISSIONERS (Assessment Record) Election District 01, Sharpsburg, 1910, folio 284, MdHR 50,926, MSA C2107-1, 03/42/01/14.
1917-1922 Virginia Md. Bridge Co. is assessed $15,000 for the "bridge" WASHINGTON COUNTY SUPERVISOR OF ASSESSMENTS (Assessment Record) 1917-1922 Election Districts 1 and 12, MSA C2815-1, 3/42/1/48
1922-1928 Virginia Maryland Bridge Co. is assessed $75,000 for the "bridge" WASHINGTON COUNTY SUPERVISOR OF ASSESSMENTS (Assessment Record) 1922-1928 Election Districts 1 and 12, MSA C2815-2, 3/42/3/20