Research

Scope and Content Note

This series consists of registers of taxes collected for projects carried out according to special legislation. The laws authorized construction or repair projects to open, make, or improve roads and to drain swamp land throughout the state.

Records typically show a heading indicating the project, often with a citation to the authorizing law; reference to township, tract, lot, acreage or geographical area impacted by the project; acres; tax per acre, and total tax; date taxes paid; name of person paying tax; and total payment. The volumes also record sales of property for non-payment of taxes and if the property was redeemed or conveyed to the purchaser.

Volume 1, labeled "Road Taxes," covers authorizing laws from 1811-1830. There is a "table of interest rates" at the fore of the volume. A thin section included in the volume and entitled "Road Tax from Chester to Canton 1811" is bound separately.

Volume 2, labeled "Marsh and Road Tax B," covers authorizing laws from 1829-1845. A separately bound "Index to Titles of Roads and Marshes" appears at the fore of the volume. It indexes both volumes in the series by name of project, then by county, and then by tract.