Inheritance and Transfer Tax -- South Dakota

Scope and Contents This series consists of record books maintained by the Lincoln County Clerk of Courts from 1874 to 1975. Records include fee books, registers of actions, notary commission records, court journals, judgment dockets, mother's pension records, registers of jurors, divorce records, inheritance records, court calendars, and court order books.

Scope and Contents Contains Hutchinson County court records including records of appointments, farm registration records, probate records, execution dockets, inheritance tax records, notary records, justice dockets, judgment books, court calendars, court journals, inventory and appraisement records, commitment records, and coroner’s inquests.

Scope and Contents This series consists of three records showing court determined inheritance and tax appraisal for the years 1905 and 1906. The pages show name of heir(s), relationship to the deceased, description of property, appraisal, bond, and receipt of payment.

Scope and Contents This series contains inheritance tax reports and inventories, created by the Edmunds County Court, which lists property and value of estates within Edmunds County. Some reports contain a copy of the identified person’s will. As well, a handwritten listing of Edmunds County property assessments from 1891 to 1920 precedes the tax reports.

Scope and Contents This series contains record books maintained by the Grant County Treasurer, including information on real estate taxes, inheritance taxes, a record of farm names, and chattel mortgage foreclosures and sales.

Scope and Contents This series contains the tax records from the Roberts County Treasurer’s office from 1882-1930 including delinquent and inheritance tax records, the annual treasurer reports from 1898-1905 and correspondence between the Minneapolis, St. Paul and Sault Sainte Marie Railway Company and the county treasurer from 1916-1939.