These records consist of the ledgers of the Motor Vehicles Division Motor Carriers Tax. This tax was levied on the basis of freight and passenger mileage payable either annually or by trip. The records show the following; (1) dollar amounts of receipts, (2) from whom received, (3) to which account cash was credited (bank, cash account or State Treasury ). The records also show how monies were spent as follows; (1) inspectors salaries, (2) office expenses and (3) refunds.