Research

Scope and Content Note

This one-volume series consists of typed information copied as it appeared on original certificate forms issued by the State Tax Commission. The approximately 85 certificates were created by the Dept. of Taxation and Finance for the purpose of confirming the state's ownership of lands purchased at the tax-sale of 1926.

Each certificate declares that, according to the State Tax Commission, the party to whom the certificate was issued (in all cases, the People of the State of New York) had served notice, as required by law, on occupants of land which had been sold for taxes; that a copy of the notice, along with an affidavit of the service of the notice, had been filed in the commission's office; and that the commission was satisfied of the correctness of all statements.

Each certificate also declares that the moneys required to redeem the land from tax-sale had not been paid to the Division of Finance of the State Tax Commission. Information on the verso of each certificate includes county; date; and book of deeds number and page in which the certificate of notice was recorded by the county clerk.