Research

New York State Comptroller's Office Daybooks of Redemption Payments Made for Non-resident Lands Sold for Unpaid Taxes

Held by the New York State Archives


Overview of the Records

Repository:

New York State Archives

New York State Education Department

Cultural Education Center

Albany, NY 12230

Summary:
This series of daybooks ("redemption diaries") documents daily receipts of payments made to the State Comptroller to recover title to property sold for unpaid taxes. 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, the tax-sale was voided. In such cases the purchase price was refunded to the buyer, and ownership of the property reverted to the original owner or occupant.
Creator:
Title:
Quantity:
3 cubic feet (11 volumes)
Inclusive Dates:
1849-1929
Bulk Dates:
(bulk 1849-1856, 1866-1929)
Series Number:
B1617

Arrangement

Chronological by payment date.

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.

Use of Records

Access Restrictions

There are no restrictions regarding access to or use of this material.

Related Information

Related Materials

Series A1407 Abstracts of Applications to Redeem Land From Tax-Sales, contains information recorded in these daybooks for the tax-sale years of 1921-1923.

Other finding aids

Each volume has an alphabetical index of names of owners or persons making payment.

Volume list is available at the repository.

Access Terms

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