Research

Scope and Content Note

This series of daybooks ("tax diaries") documents daily receipts of delinquent taxes paid to the comptroller during the grace period prior to the sale of the property for unpaid taxes. Entries are in columnar format. Each shows the years taxes are owed; name and address of person paying tax; county and lot or tract; date and amount paid, by type (e.g., property tax, highway tax, interest, fines) and total; and the page number on which the amount owed is recorded in series B0848, Registers of Unpaid Taxes on Non-Resident Lands.

Dates covered by some of the early volumes overlap, but apparently no information is duplicated. Why separate volumes were kept is unknown.

Beginning ca. 1850, some volumes contain an inserted, separately bound, index. These indexes are roughly alphabetical by name of person paying tax. Beginning March 1874, an index of persons paying taxes is included at the fore of each volume.