The Valuation Books provide information about property owners in two major sections.
The first section contains Scarborough residents and is generally arranged alphabetically by surname. That is to say, all people whose surname begins with a “C” are together, but surnames beginning with “Ca” might not be together.
In the second section are non-residents who owned property in Scarborough. These pages are unnumbered and are organized by the towns the individual lived in and then semi-alphabetically by surname. The towns include:
- Cape Elizabeth
- Miscellaneous [All other locations]
A third, unnumbered, section indicates residents and non-residents that live in Scarborough but do not own property.
If you have ancestors who lived in Scarborough in, these books may provide information of great interest. It includes information on real estate values, personal property (horses, oxen, cows, swine, sheep, carriages, and furniture. Also included are stocks and bonds, money lent at interest, and logs and timber held.
1890 Scarborough Tax Valuation Book – Consider as a “Census Substitute.”