Research

Scope and Content Note

This series of daybooks ("redemption diaries") documents daily receipts of payments made to the comptroller to recover title to property sold for unpaid taxes. Payment could be made by either the owner or occupant of the property. Payments included delinquent taxes, interest, and other expenses incurred by the state in connection with the sale of the property. If full payment was made within two years of the sale (later, within one year) the tax-sale was voided. In such a case the purchase price was refunded to the buyer, and ownership of the property reverted to the original owner or occupant.

There are no records for 1857-1865. Information given for each entry varies over time but generally includes year of sale; lot number; years taxes were unpaid; description of land including county, town, number of acres, and name of owner or person making payment; owner's town of residence; sale amount; interest; and total amount. For some years a page number for each entry is also given, but the record to which this number refers is unknown.