County treasurers' correspondence and notices of lands to be sold for unpaid taxes

Unarranged.

Under an act of April 4, 1837, surplus monies received from the U.S. Treasury were loaned to each county. The money was to be loaned out by two commissioners, appointed by the governor, to residents of the county on mortgages on improved land at 7% interest. The office of Loan Commissioner was abolished in 1911.

The laws of 1883 required local treasurers to transmit a list to the comptroller of all lands to be sold for unpaid taxes. The comptroller was then required to transmit to the treasurer a list of all lands belonging to the state or that were mortgaged to the "commissioners for loaning certain moneys of the United States," or against which the comptroller held a bond or lien. It was then the duty of the treasurer to bid for the state on each and all of the lands listed and to notify the comptroller with a statement showing the amount of each bid made.

This series consists largely of correspondence from county treasurers, which typically conveys notice of upcoming sales of lands for unpaid taxes in the form of published notices clipped from local newspapers. Also included is correspondence notifying the comptroller of pending sales of land mortgaged to the Loan Commissioners. Other rare topics include cancellation of taxes and withdrawal of certain land from sales.

Series B0846, Published notices of lands sold for unpaid taxes and unredeemed, contains volumes of published notices collected by the Comptroller's Office.

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