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Although varying to some degree, each volume generally contains accounts for each city, town, and village within the county recording the disbursement to and receipt of funds from local government units.
The county as agent of the state collected its taxes from the local units; it also handled the sale of lands for unpaid taxes and then returned the money to the local units; the county also handled the funds for building bridges and roads which were taxed locally.

Lists of state, university, and swamp land, and land mortgaged to the state which had delinquent taxes held against it. Such land could not be sold to satisfy delinquent taxes.

Tax sale books showing date, person assessed, land description, acreage, purchaser, date of sale, purchase price, assignee, interest, charges, total charges, and remarks.