These manuscript volumes appear to have been kept by the Treasurer of the First Municipality for the periods 1836-1839 and 1849-1851. During the 1840-1848 period the Treasurer of the Department of Police of the First Municipality was responsible for collecting the real estate taxes for this section of the city, as provided for in the ordinance that divided the municipality's fiscal responsibility between two treasurers. As with many tax records, though, there exists the possibility that the records were created by one officer and used by another, in this case being created by the Comptroller/Treasurer of the Department of Public Works and Improvements for use in the collection of tax revenues by the Treasurer/Treasurer of the Department of Police.

The annual registers list real estate property tax bills in numerical order by tax bill number. Each bill shows the name of the property owner and lists all of his holdings within the municipality along with the amount of tax due on each. In the case of multiple holdings, each parcel is listed separately under the property owner's name. For each parcel the square number in which it is located is noted; this is the only reference to the geographical location of the taxed property. In addition to the land holdings of each property owner, the record also lists the number of enslaved individuals that each held within the municipality.

In addition to information on the location of taxable property and the amount due from each property owner, the register also includes either a note that the tax was paid (sometimes with a date, and sometimes with the name of the officer making the tax collection, usually the municipality attorney) or some reference to the fact that the tax was uncollectible. There are occasional tax notices and other loose inserts filed in the volumes.