Collection Title:  Series 338: Lands Sold to the State for Taxes. Auditor (RG 29)  

Creator: Office of the State Auditor (RG 29)

Collection Summary: An assortment of handwritten lists of lands sold to the state for the non-payment of taxes. The lists were created by the sheriff in their role as county tax collector and verified by the state auditor’s office. Information on each document varies, but may include: owner names, sections, townships, ranges, and taxes on the land (state, county, and special). Box 3240 contains deeds of conveyance which were printed forms that the county tax collectors and probate court clerks filled out by hand. The deeds provide: the owners names, amount of taxes owed, descriptions of land, and the amount the state bid for the property at auction. Attached to each deed is a newspaper clipping advertising the public auction.

Access Restrictions: None.

Date(s): 1842-1919.
Volume: 4.0 cubic feet.
Language(s): English.
Finding Aid Created By: Shaun Stalzer in March 2024

Record Group History: The Office of the State Auditor (RG 29) dates back to January 1805, when the Mississippi territorial legislature defined the major duties of the office as follows: “to examine, state, settle, and audit all accounts, claims, or demands arising under any laws or resolutions of the legislature; and to grant every authorized claimant a warrant on the treasurer making due entry and register of all his proceedings in a book to be kept for that purpose; and to carefully arrange, file, and preserve all accounts, receipts, vouchers, and papers touching the same.” When Mississippi became a state in 1817, the office of the auditor was enumerated as part of the executive branch in Article IV, Section 25, of the 1817 Constitution. The 1832 Constitution stipulated that the auditor was to be popularly elected to serve a two-year term, while the 1869 Constitution extended the term to four years.  In the modern era, the state auditor is responsible for auditing state agencies, county governments, school districts, and higher educational institutions. The office also: conducts data audits for public schools and monitors state agencies' inventory, advises local governments on accounting matters in accordance with generally accepted accounting principles, and investigates misuse of public funds.  

Collection Inventory:
Box Content

Box Number

1842-1919: Grenada County Ledger

3969

1861-1875:  Lists of lands sold / Lands Held

29517

1843-1845:  Deeds of Conveyance

3240

1850-1853:  Lists of lands forfeited to the state for taxes

3241

1850-1861:  Lists of lands forfeited / Lands Held

3243

1868-1869:  Lists of lands sold

3247

1870-1879:  Lists of lands forfeited / Land Sale Receipts

3249

1870-1879:  Lists of lands forfeited / Lists of Taxes on Levee Lands 

3251