It states that the roll was made in 1896 for 1897, so is it officially 1897? I didn't see anything in the project instructions about this.
Thank you in advance for any help you can provide.
Since it says on the record that it was made for tax year 1897. 1897 would be the correct year to use when you index it.
Taxes are billed for the previous year. If the record was made in 1896 then you know all the people listed lived there at that time. By 1897, some or all may have moved. To be completely accurate you would have to use 1896.
That's also a good point....
I agree with Tom. And most people are going by the general indexing guidelines for a range of dates, which this really isn't a range, but it gives two dates. "If multiple dates were given for a birth, type the earliest date. If multiple dates were given for other events, type the most recent or latest date."
Thank you. I have seen directions like that for other projects.