These 48 volumes are personal property tax lists & assessments of the City of La Crosse arranged chronologically by year for 1913-1946; 1954-1960. Personal property totals (1866-1912) are included in the real estate tax lists (La Crosse Series 43) but are just summaries, alphabetically arranged by name of the individual or business. In this, no information on exactly what was being assessed or taxed is included in that series. This is also true of the Tax Lists included in this series for 1913-1919.

Within the volumes the arrangement generally starts with bank stock, which appears to be the amount of cash individuals had in each bank. This section is arranged by bank (such as National Bank of La Crosse, State Bank, etc.), therein more or less alphabetically by individual name. Then the personal property tax list is arranged more or less alphabetically by individual or business name.

For example, in 1913 the La Crosse Boiler Co., located at 418 Gould St., owned personal property valued at $5000; of that $125 went to state, county, city, and school taxes; and income tax of $20.30. That same year, Emma Law, living at 435 South 4th St. paid only $9.22 in income tax.

The Personal Property Assessment Workbooks (1917-1946; 1954-1960) include categories such as neat cattle, bank stock, tobacco; animals (cows, horses, geese, etc.), pianos, vehicles (automobiles, trucks, wagons, carriages, and the like). The category titles changed over time. Arranged first by tax year, therein alphabetically by name of individual or business, the volumes also include date of payment. It is likely that these assessment books were created by the assessor.

Because the workbooks are not just summaries, some fairly interesting data can be derived. An example from the 1921 assessment book was the Morris Co., located at 2 Jay St., owned 1 horse, mule or ass valued at $75; 2 wagons, carriages or sleighs valued at $75 total, $1000 worth of merchant’s stock, 1 automobile valued at $250 for a total value of $1400; while William Nass, 902 Liberty St., owned 1 “neat cattle” valued at $40. These tax lists and assessments can be very valuable to the researcher studying the history industry and economy or doing sociological or historical analysis of everyday people or certain ethnic groups in La Crosse during this time period.