Call Number:

Item 0075

Repository:

University of Delaware Library Special Collections

Extent:

5 volume

Language:

English

Preferred Citation:

MSS 0096, Item 0075, Rehoboth, Delaware, Voter Registers and Tax Assessments, Special Collections, University of Delaware Library, Newark, Delaware.

Date:

1883-approximately 1911 (inclusive) and 1900-1905 (bulk)

Creator:

Horn, Charles S.

Form:

Ledgers (account books) and Voters' lists

Abstract:

The collection consists of four ledgers related to tax assessments of property in Rehoboth, Delaware, and one ledger listing registered voters in the same area. The ledgers span the years 1883 through circa 1911 and were once the property of Charles S. Horn, a local businessman and Rehoboth's tax collector in 1904.

Born in Dover, Delaware, in March of 1860, Charles S. Horn relocated to Rehoboth, Delaware, after spending summer vacations at the up-and-coming resort town in the 1880s. In 1904 he served as the tax collector for Rehoboth. Horn held numerous other civic positions, such as officer of the local Chamber of Commerce, president of the New Rehoboth Bath and Tennis Club, membership in the Improved Order of Red Men and the Free and Accepted Masons, and director of the Lewes and Rehoboth Building and Loan Association.

In addition to these civic and political positions, Horn was also a long-time Rehoboth businessman. In 1892, he constructed one of the first cottages at the beach located on Baltimore Avenue. Horn's first significant business venture, constructed in the late 1880s, was an emporium to be located on a pier extending into the ocean from the foot of the existing boardwalk. The emporium became known as Horn's Pavilion and included a recreation room, dance hall, and theater. During this time, Horn expanded his business domain to include a complete line of novelty items, such as post cards and other souvenirs, to be sold in his store, a motion picture theater, and a roller rink. The store was destroyed twice by storms and, following a storm in 1914, was torn down. Horn proceeded to move his emporium into space already occupied by a motion picture theater and roller rink located at 5 and 7 Rehoboth Avenue.

Horn died in 1938.

Bevan, Wilson Lloyd, ed.History of Delaware Past and Present. New York: Lewis Historical Publishing Company, Inc., 1929. Vol. IV pp. 337-338. "Rehoboth Beach facts and figures" and "Rehoboth Beach Timeline" Retrieved February 5, 2005, from http://www.delawarebeaches.com/visitors/rehoboth/facts.html

The collection consists of four ledgers related to tax assessments of property in Rehoboth, Delaware, and one ledger listing registered voters in the same area. The ledgers span the years 1883 until circa 1911 and were once the property of Charles S. Horn, a local businessman. In 1904, Horn served as tax collector for the town of Rehoboth and it is probable that the ledgers contain records maintained by Horn in this capacity.

Included in the collection is a ledger listing all registered voters in Rehoboth. An alphabetical listing, the ledger is of particular interest because it also lists voter's party affiliation and race.

The tax assessment ledgers provide a unique look at the town of Rehoboth at the turn of the twentieth century. Three of the four ledgers provide an alphabetical listing of individuals who owned property in the burgeoning resort town. In addition to names of property owners, the ledgers provide additional information: the property owner's permanent address, location of the Rehoboth property, an assessed value of the property, the current tax rate, the amount of taxes due, the amount paid and the date on which it was paid, and what refunds were available to the owner. The fourth ledger lists tax assessments alphabetically by street and owners are listed by lot number. Boundaries are listed for each street. The ledger provides the names and permanent addresses of property owners as well as lot assessments, improvements made on the property, and a total assessment. It is apparent throughout these ledgers that Rehoboth had firmly established itself as a resort destination with individuals owning property both as investment properties and as vacation homes.