These are accounts of taxes received by the State from County Tax Collectors. These accounts were kept by the Office of the Comptroller General originally, then, after 1930 by the Department of Revenue. The format, the types of taxes being collected and the amount of detailed information varies over the years. Generally the following information is included, (1) name of Tax Collector, (2) A list of various types of taxes collected with amounts and dates paid, (3) Amount of commission deducted by the tax Collectors, (4) Amount of overpayments and refunds, (5) Amount owed by defaulters.