This transcription was developed from a book bought at a yard sale in Frederick, Maryland. The following was written inside the cover of this volume: "Smith's Temple of Fancy, Frederick Maryland[;] this book can be duplicated by David H Smith[;] Frederick December, MD[;] 1/88." The transcriber believes it to be one of the original records held at the Frederick County Courthouse, which were removed when the county deaccessioned a lot of its paper records and deposited them on the sidewalk where some of the papers were picked up by people from the community who saw their value. Transcribed records include: date, name of the person involved, type of record (if tax was not being paid), tax district, values for disbursements, state tax, interest, county tax, and total paid. The transcriber has included verbatim local law information from legislative acts which pertain to the dispersion section of the book and information on the tax rate. There is also statute law relating to the payments for judges, mayors, and other occupations. The transcriber's remarks are in brackets. An every-name index adds to the value of this work.