This data collection contains fiscal data on city and county government revenues, expenditures, debt, and property tax assessments for 95 counties and 84 cities over the course of the 19th century. Variables in this collection include state, year, type of government, and the dollar amount of the revenue, expenditure, debt, or assessment. There are six data files. Parts 1 and 2 contain city expenditures and revenues. Parts 3 and 4 contain county expenditures and revenues. Part 5 presents county debt totals where available, and Part 6 reports property tax assessments.
