Summary Information
Milwaukee County (Wis.). Treasurer: Tax Rolls
1868-1970
- Milwaukee County (Wis.). Treasurer
Milwaukee Series 14
300.0 c.f. (circa 600 volumes) and 70 reels of microfilm (35 mm)
UW-Milwaukee Libraries, Archives / Milwaukee Area Research Ctr. (Map)
Tax rolls for real and personal property in Milwaukee County cities, towns, and villages, giving name, property, taxes assessed, and amount paid.
English
http://digital.library.wisc.edu/1711.dl/wiarchives.uw-whs-milw0014 ↑ Bookmark this ↑
Biography/History
Procedures for Taxation in Wisconsin
The following is a brief synopsis of the tax procedures used in the state of Wisconsin. It is intended only to give a general overview of the system, and should not be considered definitive.
Although the basic procedure for collecting taxes and selling land for unpaid taxes remained the same from 1858-1955, many details changed. The most common change was altering the date in which an activity was to take place. Major changes also took place in the city of Milwaukee, beginning in 1915, with the establishment of assessment districts that did not correspond to city wards.
The taxation procedure took about one year to complete. The assessment rolls were completed by June; tax rolls delivered to the local treasurer in July; taxes collected in December or in the following January; and any land sold for unpaid taxes in May or June. The process then began again.
The information used in this synopsis was found in the available Wisconsin Statutes and Laws of Wisconsin located in the Golda Meir Library. To provide information on the procedures through the years, the rules were found in the following sampled years: 1858, 1898, 1915, 1935, and 1955, with a few notes from 1869 dealing with the city of Milwaukee. All information, except where noted, is in the Wisconsin Statutes. The citations refer to the year of the Statutes and the section number. For example, “(1915:1030a)” refers to section 1030a of the Wisconsin Statutes of 1915. All citations to the Wisconsin Statutes of 1858 are to the appropriate section in Chapter 18.
1. Assessors were responsible for creating the assessment roll. Each locality had one assessor. In 1869, the state legislature divided Milwaukee into five assessment districts and created the position of tax commissioner for the city. The districts consisted of one or two wards. In July 1915, to deal more effectively with Milwaukee's growing population, the legislature divided the city into sixteen assessment districts. The new districts did not follow ward boundries. (Laws of Wisconsin, 1869: Chap. 299; 1915:1030a)
2. The assessors began computing their assessments between January and June; the specific dates changed through the years. (1858:16; 1898 and 1915:1033; 1935 and 1955:70.10)
3. The assessors opened the books to the public for ten days in July. For Milwaukee after 1915, the assessors delivered the assessment rolls to the tax commissioner who made the books available to the public. The assessors and tax commissioner made any changes as necessary. (1858:32; 1898:1061; 1915:1030m; 1935 and 1955:70.07, 70.45)
4. For most communities, the assessors delivered the assessment rolls to the Board of Review in August. The Board heard any complaints, and adjusted the rolls. In early years the assessors delivered the rolls to the clerk of the county Board of Supervisors in August. For Milwaukee, the tax commissioner, not the assessors, delivered the assessment rolls to the Board of Review. (1858:37; 1898 and 1915:1060-1061; 1935 and 1955:70.46-70.47)
5. For most communities, after the Board hearing, the assessor delivered the adjusted roll to the local clerk. In early years, the rolls were sent to the clerk of the county Board of Supervisors and then to the local clerks. For Milwaukee after 1915, the Board of Review sent the assessment rolls back to the tax commissioner. (1858:37; 1898:1064; 1915:1064 and 1064a; 1935 and 1955:70.51)
6. The local clerk wrote out the tax rolls based on the now-completed assessment rolls and levies ordered by the state and county. For Milwaukee after 1915, the tax commissioner wrote out the tax rolls. (1858:60; 1898:1078; 1915:1064a, 1078; 1935 and 1955:70.51, 70.65)
7. The tax rolls were delivered to the local treasurer in December. (1858:60; 1898:1081; 1915:1081; 1935:70.68; 1955:70.68)
8. The local treasurer posted notices that taxes were due in late December or early January of the following year; the specific date changed through the years. (1858:70; 1898:1089; 1915:1089; 1935:74.02; 1955: 74.02)
9. The local treasurer gave the property owner a copy of a tax receipt, keeping one copy in a stub book. After comparing the stubs against the tax roll, the tax roll was sent to the county treasurer, who was to file them with the county clerk. In many communities, however, the treasurer kept the records. (1858:74; 1898 and 1915:1096; 1935 and 1955:74.09)
10. The local treasurer notified appropriate justice of the peace of any unpaid personal property taxes. If the justice found the property owner guilty, the justice could rule that the taxes, court costs, and penalties be paid. The judgment was sent to the clerk of the county court, who actually ordered the implementation of the justice's decision. The property owner could appeal to the circuit court itself. (1858:81-84; 1898 and 1915:1100-1104; 1935 and 1955:74.11).
11. The local treasurer submitted a list of delinquent taxpayers to the county treasurer usually in February, although the date changed through the years. (1858:93; 1898 and 1915:1112; 1935:74.17; 1955: 74.03, 74.17)
12. All delinquent taxes belonged to the county, and were to be collected by the county treasurer. (1858:99-100; 1898 and 1915:1114; 1935 and 1955:74.19)
13. The county treasurer made up a list of people owing taxes and, within thirty days, sent the sheriff to collect them. (1858:100-101; 1898 and 1915:1126-1127; 1935 and 1955:74.29-74.30)
14. If the unpaid taxes were not collected, the county treasurer sold the land at public auction, which usually took place in May or June. The auctions continued until all the land was purchased. If the land could not be sold, the county treasurer purchased it at cost. (1858:121, 124; 1898 and 1915:1130, 1138; 1935:74.33; 1955:74.33, 74.42)
15. At the time of the purchase, the county treasurer gave a certificate of sale to the purchaser. The land could not be officially transferred until three years from the date of sale in order to give the original owner a chance to pay the taxes and penalties. During the Great Depression, the owner was given five years to pay the back taxes and penalties. Before the unredeemed land could actually be conveyed to the new owner, the county treasurer was required to post notices, usually to six to ten months before the transfer was scheduled to take place. (1858:116, 127, 135; 1898 and 1915:1140, 1165, 1170; 1935:74.46, 75.01, 75.07; 1955:74.46, 75.07)
16. The county, usually through the treasurer, was permitted to sell any land conveyed to the county for non-payment of taxes. (1858:134; 1898 and 1915:1192; 1935 and 1955:75.34)
Scope and Content Note
This series consists of tax rolls for real and personal property in Milwaukee County cities, towns, and villages. For real property, the rolls show name of owner, land description, assessed valuation, taxes and charges assessed, and amount and date paid. For personal property the rolls show name of owner, type and value of property, amount of taxes and charges assessed, and amount and date paid. Rolls for 1965 are available only on microfilm.
Localities are listed by their current names. No difference has been noted for localities that changed from one level of government to another; i.e., village to city. A qualifier has been added when two localities with the same name exist at the same time. The volumes in this series are not numbered; therefore, in the left-hand column in the list below where volume numbers usually are indicated, only the words “unnumbered volume(s)” or the microfilm reel numbers are noted.
The series also contains returns of unpaid taxes; sales for unpaid taxes; and several miscellaneous volumes. Returns of unpaid taxes are the volumes which list the property on which taxes had not been paid. The local treasurer turned this list over to the county treasurer. The sales for unpaid taxes are the volumes which list the property that had actually been repossessed by the county.
Within each volume real property data is usually arranged in one of two ways. For smaller communities, the arrangement is usually by quarter section, then by block and lot. For larger communities, the arrangement is usually by subdivision, then by quarter section, section, and lot. Personal property is usually listed at the end of the volume, in an alphabetical sequence by surname.
Cudahy Tax Rolls: The 1955, 1960, and 1970 tax rolls are organized by a tax key number. To obtain the correct key number, the patron must know the street address of the property, then call the Cudahy Assessor (769-2207). Tell the Assessor the address of the property and the year. The 1955 and 1960 tax key indexes are found in the city's Old Field Books; the 1970 indexes use the modern numbering system. The Assessor will provide the correct tax key.
Greenfield Tax Rolls: The 1940, 1945, 1955, 1960, 1965, and 1970 tax rolls are organized by a tax key number. To obtain the correct key number, the patron must know the street address of the property, then call the Greenfield Assessor (414-543-5500; ext. 2). Tell the Assessor the address of the property and the year.
Milwaukee Tax Rolls: The City of Milwaukee organized its taxing areas according to political wards until 1916. In 1916, assessment districts were used for the collection of taxes. Maps of the wards and maps of the assessment districts from 1918 to 1960 are available at the Milwaukee Area Research Center. The patron needs to look at the appropriate map to determine which ward or district volume they wish to use.
An alpha-numeric key index system was used by the city between 1929 and 1956, but the index numbers do not necessarily correspond with the assessment districts. For example, District One might have key numbers A-1 to A-456, F-65 to F-76, and so on. Access to the volumes still requires the maps.
The 1955 tax rolls are more complicated. Unlike the earlier volumes, they were organized by the alpha-numeric key system, not by assessment district. First, the patron needs to find the current tax key, which can be found in the key index volumes located at the Area Research Center. This index provides the old alpha-numeric key, the modern key, assessment district, and street address. Once the property has been found in the key index, use the alpha-numeric number on the far left of the page to retrieve the appropriate volume.
Unfortunately, the key index is sorted by the alpha-numeric key, which makes searching for the modern key or street address difficult. The key letters B-U are arranged sequentially, running north to south. The table below indicates the streets which were in each key area. The properties are listed west to east within each key area. Key Volume A contains the properties east of the Milwaukee River.
1955 Tax Roll Key Index Volumes
- Volume A
- east of the Milwaukee River
- Volume B
- north of Good Hope
- Volume C
- Good Hope-Silver Spring
- Volume D
- Silver Spring-Hampton
- Volume E
- Hampton-Capitol
- Volume F
- Capitol-Burleigh
- Volume G
- Burleigh-North
- Volume H
- North-Juneau
- Volume J
- Juneau-Fairview
- Volume K
- Fairview-Greenfield
- Volume L
- Greenfield-Lincoln
- Volume M
- Lincoln-Oklahoma
- Volume P
- Oklahoma-Howard
- Volume R
- Howard-Layton
- Volume S
- Layton-Grange
- Volume T
- Grange-College
- Volume U
- South of College
The 1960 tax rolls are organized by the modern key numbering system. Again the patron needs to find the current tax key, which can be found in the index volumes located at the Area Research Center. Below is a list of these key volumes.
- Volume 1
- Key #s 001-142
- Volume 2
- Key #s 155-174
- Volume 3
- Key #s 175-188
- Volume 4
- Key #s 189-206
- Volume 5
- Key #s 207-212
- Volume 6
- Key #s 213-225
- Volume 7
- Key #s 226-231
- Volume 8
- Key #s 232-248
- Volume 9
- Key #s 249-262
- Volume 10
- Key #s 263-269
- Volume 11
- Key #s 270-278
- Volume 12
- Key #s 279-283
- Volume 13
- Key #s 284-288
- Volume 14
- Key #s 303-307
- Volume 15
- Key #s 289-302
- Volume 16
- Key #s 308-311
- Volume 17
- Key #s 312-316
- Volume 18
- Key #s 317-322
- Volume 19
- Key #s 323-326
- Volume 20
- Key #s 327-334
- Volume 21
- Key #s 346-349
- Volume 22
- Key #s 350-353
- Volume 23
- Key #s 354-362
- Volume 24
- Key #s 363-365
- Volume 25
- Key #s 366-389
- Volume 26
- Key #s 391-401
- Volume 27
- Key #s 402-418
- Volume 28
- Key #s 421-432
- Volume 29
- Key #s 433-451
- Volume 30
- Key #s 458-461
- Volume 31
- Key #s 452-469
- Volume 32
- Key #s 470-495
- Volume 33
- Key #s 496-500
- Volume 34
- Key #s 501-508
- Volume 35
- Key #s 511-527
- Volume 36
- Key #s 528-534
- Volume 37
- Key #s 535-539
- Volume 38
- Key #s 540-550
- Volume 39
- Key #s 551-527
- Volume 40
- Key #s 560-587
- Volume 41
- Key #s 588-642
- Volume 42
- Key #s 643-736
Contents List
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Milwaukee Series 14
Unnumbered Volumes
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Bay View, 1883-1884
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Bayside
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Unnumbered Volume(s)
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1945 (missing), 1955, 1960
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Reel
1
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1965
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Unnumbered Volume(s)
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1970
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Brown Deer
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Unnumbered Volume(s)
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1945 (missing), 1955, 1960
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Reel
25
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1965
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Unnumbered Volume(s)
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1970
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Cudahy
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Unnumbered Volume(s)
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1895, 1897-1905, 1910, 1915, 1920, 1925, 1930, 1935, 1940, 1945, 1955, 1960
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Reel
2-4
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1965
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|
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Unnumbered Volume(s)
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1970
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|
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Unnumbered Volume(s)
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Cudahy, Personal Property, 1925, 1930, 1935
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Unnumbered Volume(s)
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East Milwaukee, 1901-1905, 1910, 1915
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Fox Point
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Unnumbered Volume(s)
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1930, 1935, 1940, 1945, 1955, 1960
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Reel
4
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1965
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Unnumbered Volume(s)
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1970
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Franklin
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Unnumbered Volume(s)
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1869-1871, 1874, 1877-1884, 1886-1905, 1910, 1915, 1920, 1925, 1930, 1935, 1940, 1945, 1960
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|
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Reel
4-5
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1965
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Unnumbered Volume(s)
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1970
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Glendale
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Unnumbered Volume(s)
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1955, 1960
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Reel
5-6
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1965
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Unnumbered Volume(s)
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1970
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Unnumbered Volume(s)
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Granville, 1955
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Greendale
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Unnumbered Volume(s)
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1955, 1960
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Reel
7-8
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1965
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Unnumbered Volume(s)
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1970
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Greenfield
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Unnumbered Volume(s)
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1869-1871, 1874, 1877-1884, 1886-1905, 1910, 1915, 1920, 1925, 1930, 1935, 1940, 1945, 1955, 1960
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Reel
6-7
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1965
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Unnumbered Volume(s)
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1970
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|
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Unnumbered Volume(s)
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Greenfield, Sales for Unpaid Taxes, 1935, 1940
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Hales Corners
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Unnumbered Volume(s)
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1945 (missing), 1955, 1960 (missing)
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Reel
8
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1965
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Unnumbered Volume(s)
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1970
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Milwaukee, Real Estate
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Reel
26
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1874, all wards
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Reel
27
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1876, all wards
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Reel
28
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1877, all wards
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1878
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Reel
29
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Wards 1-12
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Reel
30
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Ward 13
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Unnumbered Volume(s)
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1880, all wards
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1881
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Reel
30
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Wards 1-11
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Reel
31
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Wards 11-13
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1882
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Reel
31
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Wards 1-10
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Reel
32
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Wards 10-13
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1883
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Reel
32
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Wards 1-8
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Reel
33
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Wards 9-13
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Unnumbered Volume(s)
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1884, wards 1-13
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Unnumbered Volume(s)
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1885, wards 1-13
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1886
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Reel
33
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Wards 1-4
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Reel
34
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Wards 5-14
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1887
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Reel
35
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Wards 1-11
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Reel
36
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Wards 12-17
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1888
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Reel
36
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Wards 1-7
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Reel
37
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Wards 8-10
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Reel
38
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Wards 11-17
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1889
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Reel
38
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Wards 1, 3-5, 7-8, 11-12, 14, 16-18
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Reel
39
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Wards 2, 6, 9-10, 13, 15
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1890
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Reel
40
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Wards 1, 3-5, 7-8, 11-12, 14, 16-18
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Reel
41
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Wards 2, 6, 9-10, 13, 15
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1891
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Reel
42
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Wards 1, 3-5, 7-8, 11-12, 14, 16-18
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Reel
43
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Wards 2, 6, 9-10, 13, 15
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Unnumbered Volume(s)
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1892, wards 1-18
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Unnumbered Volume(s)
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1893, wards 1-18
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Unnumbered Volume(s)
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1894, wards 1-2, 4-18
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Unnumbered Volume(s)
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1895, wards 1-2, 4-18
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1896
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Reel
44
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Wards 1-4, 7, 15-16, 18
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Reel
45
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Wards 6, 9-10, 13, 19-21
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Reel
46
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Wards 5, 8, 11-12, 14, 17
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1897
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Reel
47
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Wards 1-4, 7, 15-16, 18
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Reel
48
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Wards 6, 9-10, 13, 19-21
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Reel
49
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Wards 5, 8, 11-12, 14, 17
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1898
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Reel
50
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Wards 1-4, 7, 15-16, 18
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Reel
51
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Wards 6, 9-10, 13, 19-21
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Reel
52
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Wards 5, 8, 11-12, 14, 17
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1899
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Reel
53
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Wards 1-4, 7, 15-16, 18
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Reel
54
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Wards 6, 9-10, 13, 19-21
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Reel
55
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Wards 5, 8, 11-12, 14, 17
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Unnumbered Volume(s)
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1900, wards 1-21
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1901
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Reel
56
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Wards 1-4, 7, 15-16, 18
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Reel
57
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Wards 6, 9-10, 13, 19-20
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Reel
58
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Wards 21-22
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Reel
59
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Ward 22 [pages 2335-2355 only]
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Reel
60
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Wards 8, 11-12, 14, 17, 23
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1902
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Reel
61
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Wards 1-4, 6-7, 9, 15-16, 18
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Reel
62
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Wards 10, 13, 19-22
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Reel
63
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Wards 5, 8, 11-12, 14, 17, 23
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1903
|
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Reel
64
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Wards 1-4, 6-7, 9, 15-16, 18
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Reel
65
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Wards 10, 13, 19-22
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Reel
66
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Wards 5, 8, 11-12, 14, 17, 23
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1904
|
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Reel
67
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Wards 1-7, 18
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Reel
68
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Wards 9-10, 13, 15-16, 19
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|
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Reel
69
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Wards 20-22
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Reel
70
|
Wards 8, 11-12, 14, 17, 23
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Unnumbered Volume(s)
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1905, wards 8-17, 19-23
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Unnumbered Volume(s)
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1910, wards 9-10, 13, 15-16, 19-22
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Unnumbered Volume(s)
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1920, all districts
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Unnumbered Volume(s)
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1925, all districts except 10
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Unnumbered Volume(s)
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1930, all districts
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Unnumbered Volume(s)
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1955
: See Milwaukee 1955 Tax Roll Key Index.
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Unnumbered Volume(s)
|
1960
: See Milwaukee 1960 Tax Roll Key Index.
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|
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Unnumbered Volume(s)
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Milwaukee, Personal Property, 1905, 1915, 1940
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Unnumbered Volume(s)
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Milwaukee, Returns of/for Unpaid Taxes, 1910, 1933 (returns for unpaid taxes missing), 1945
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Unnumbered Volume(s)
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Milwaukee, Sales for Unpaid Taxes, 1893-1895, 1900, 1905, 1910, 1915, 1920, 1925, 1930, 1935
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|
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Unnumbered Volume(s)
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Milwaukee (Town), 1868-1871, 1873-1874, 1877-1905, 1910, 1915, 1920, 1925, 1930, 1935, 1940, 1945 (missing), 1955
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|
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Unnumbered Volume(s)
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Milwaukee (Town), Sales for Unpaid Taxes, 1935
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|
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Unnumbered Volume(s)
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North Milwaukee, 1898-1899, 1901-1904
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|
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Oak Creek
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|
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Unnumbered Volume(s)
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1869-1871, 1874, 1877-1884, 1887-1896, 1898-1905, 1910, 1915, 1920, 1925, 1930, 1935, 1940, 1955, 1960
|
|
|
Reel
8-9
|
1965
|
|
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Unnumbered Volume(s)
|
1970
|
|
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River Hills
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|
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Unnumbered Volume(s)
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1930, 1935, 1955, 1960
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|
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Reel
9
|
1965
|
|
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Saint Francis
|
|
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Unnumbered Volume(s)
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1955, 1960
|
|
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Reel
9-10
|
1965
|
|
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Unnumbered Volume(s)
|
1970
|
|
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Shorewood
|
|
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Unnumbered Volume(s)
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1920-1922, 1925, 1929-1940, 1945, 1955, 1960
|
|
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Reel
10-11
|
1965
|
|
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South Milwaukee
|
|
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Unnumbered Volume(s)
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1893, 1895-1905, 1910, 1915, 1920, 1925, 1930, 1935, 1940, 1945, 1955, 1960
|
|
|
Reel
11-12
|
1965
|
|
|
Unnumbered Volume(s)
|
1970
|
|
|
Unnumbered Volume(s)
|
South Milwaukee, Personal Property, 1925, 1930
|
|
|
Unnumbered Volume(s)
|
South Milwaukee, Sales for Unpaid Taxes, 1935
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|
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Wauwatosa
|
|
|
Unnumbered Volume(s)
|
1893-1895, 1897-1905, 1910, 1915, 1920, 1925, 1930, 1935, 1940, 1945, 1955, 1960
|
|
|
Reel
12-17
|
1965
|
|
|
Unnumbered Volume(s)
|
1970
|
|
|
Unnumbered Volume(s)
|
Wauwatosa, Personal Property, 1920, 1925, 1930
|
|
|
Unnumbered Volume(s)
|
Wauwatosa, Sales for Unpaid Taxes, 1935
|
|
|
Unnumbered Volume(s)
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Wauwatosa (Town), 1955
|
|
|
West Allis
|
|
|
Unnumbered Volume(s)
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1903, 1905, 1910, 1915, 1920, 1925, 1930, 1935, 1940, 1945, 1955, 1960
|
|
|
Reel
17-22
|
1965
|
|
|
Unnumbered Volume(s)
|
1970
|
|
|
Unnumbered Volume(s)
|
Personal Property, 1925, 1930
|
|
|
West Milwaukee
|
|
|
Unnumbered Volume(s)
|
1910-1915, 1920, 1925, 1930, 1935, 1945, 1955
|
|
|
Reel
22
|
1965
|
|
|
Unnumbered Volume(s)
|
1970
|
|
|
Whitefish Bay
|
|
|
Unnumbered Volume(s)
|
1893-95, 1897-1905, 1910, 1915, 1920, 1925, 1930, 1935, 1940, 1945, 1955, 1960
|
|
|
Reel
22-23
|
1965
|
|
|
Unnumbered Volume(s)
|
1970
|
|
|
Unnumbered Volume(s)
|
Whitefish Bay, Sales for Unpaid Taxes, 1935
|
|
|
Reel
23-24
|
Delinquent Taxpayers
|
|
|
