The tax lists covered both individuals and corporations. The bottom value for inclusion in the lists grew over the years. In 1826 one needed $5,000 in personal or real property to be listed. By 1865 the amount grew to $25,000. The earlier years were arranged by ward, while the later years were purely alphabetical.
The BPL does not hold the following volumes: 1828, 1831, 1835 and 1854 – 56.