These are manuscript volumes in which the records are grouped together by paving project. Within the record for each project is shown the location and type of paving material used along with a list of the owners of properties fronting the affected streets. For each property owner there is recorded the specific location and measurements of his lot(s), the assessed value of the property, and the amount due as his share of the cost of paving. The record for each project is then described in aggregate, dated, and receipted for by the Comptroller to the contractor responsible for the paving. Both street paving and sidewalk paving projects are included in the records.

The records are more complete in volume one (1852-1853) than those in the other two volumes (1855-1862 and 1861-1870). The final volume was continued in use following the capture of the city in 1862 first by the Controller and later by the Administrator of Public Accounts.

These records, along with related records from the Surveyor's Office, are useful in dating street paving projects and in identifying the materials used in those projects. In addition they are also useful in identifying individual property owners and property values at specific time periods.