Tax collector Jameson Cox’s record book noted assessment map numbers, proprietors’ names, and assessments. Cox wrote “unknown” in cases where the city was unable to ascertain who owned a tract of land. If the amount remained unpaid after 60 days, the collector could apply for a warrant to levy the assessment. At that point, the city began to charge interest on unpaid assessments. The city compensated collectors with a 2.5 percent commission. The collector could also augment his pay through more dubious means. In 1854 the activities of collector George C. Campbell came under scrutiny when he failed to record assessments for 264 lots of land. AR