Research

Scope and Content Note

This volume records information relative to applications to redeem land sold for failure to pay taxes.

The information recorded consists of: county and relevant land; date; and details of filing and actions in the case (e.g. hearings, payments, and correspondence). Towards the end, related correspondence is filed with the proceedings. These proceedings result from a law of 1893 providing for the owner to redeem land sold for non-payment of taxes. Land was sold when the owner failed to pay taxes for a two year period. If the owner paid the taxes within one year after the sale of the land for taxes, it reverted back to that person's ownership.