No thorough
survey has yet been attempted to locate all the annual tax lists
for New Hampshire towns. They can be found in manuscript collections
in public libraries, in town clerk's offices among the pages of
the annual town meeting minutes, and at the archives and other
repositories. Both residents and nonresidents who owned property
or businesses might be listed on the annual assessment, which
would indicate the number of voting-age males as polls, and such
items as the type and acreage of land, animals, and milling products.
Following annual tax lists can provide important clues for ages
of males (nearly always 21-50 and occasionally 16-60) and for
men moving to or leaving a town, since non-landowners were listed
as well, although a few officials were usually exempt.
One important collection of tax records, which has been microfilmed
from the originals held at the New Hampshire Records and Archives,
is the multivolume nonresident tax lists from 1849-74.
In 1798 a U.S. direct tax was ordered.