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State and Local Government [United States]: Sources and Uses of Funds, City and County Data, Nineteenth Century (ICPSR 6305)

Principal Investigator(s): Sylla, Richard E.; Legler, John B.; Wallis, John


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.

Access Notes

  • Data in this collection are available only to users at ICPSR member institutions. Please log in so we can determine if you are with a member institution and have access to these data files.


DS0:  Study-Level Files
DS1:  CITYEXP.TXT: City Expenditures Data - Download All Files (0.209 MB)
DS2:  CITYREV.TXT: City Revenues Data - Download All Files (0.132 MB)
DS3:  COUNTEXP.TXT: County Expenditures Data - Download All Files (0.146 MB)
DS4:  COUNTREV.TXT: County Revenues Data - Download All Files (0.117 MB)
DS5:  CNDEBT.TXT: County Debt Data - Download All Files (0.091 MB)
DS6:  CNASSESS.TXT: Property Tax Assessments Data - Download All Files (0.093 MB)

Study Description


Sylla, Richard E., John B. Legler, and John Wallis. STATE AND LOCAL GOVERNMENT [UNITED STATES]: SOURCES AND USES OF FUNDS, CITY AND COUNTY DATA, NINETEENTH CENTURY. New York, NY: Richard E. Sylla, New York University/Athens, GA: John B. Legler, University of Georgia/College Park, MD: John Wallis, University of Maryland [producers], 1994. Ann Arbor, MI: Inter-university for Political and Social Research [distributor], 1995. https://doi.org/10.3886/ICPSR06305.v1

Persistent URL: https://doi.org/10.3886/ICPSR06305.v1

Export Citation:

  • RIS (generic format for RefWorks, EndNote, etc.)
  • EndNote XML (EndNote X4.0.1 or higher)


This study was funded by:

  • National Science Foundation (SES-8419857, SES-8706814, SES-8908272, and SEB-9108618)

Scope of Study

Date of Collection:   

  • 1994

Universe:    Financial records of 95 counties and 84 cities throughout the United States.

Data Type(s):    administrative records data

Data Collection Notes:

(1) The data files use commas and quote marks to delimit variables. (2) See also SOURCES AND USES OF FUNDS IN STATE AND LOCAL GOVERNMENTS, 1790-1915: [UNITED STATES] (ICPSR 9728).


Data Source:

newspaper reports, reports of selectmen, reports of county and city treasurers


Original ICPSR Release:   1995-03-16

Version History:

  • 2006-01-12 All files were removed from dataset 7 and flagged as study-level files, so that they will accompany all downloads.

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