Record of lands sold for delinquent taxes showing certificate number, land description, location, date of sales, year for which tax was delinquent, certificate purchaser, and amount of delinquent tax. Also shown, when applicable, is the person or firm to which the land was deeded, or record of redemption with dates and costs for such actions. Volume 10 (1922-1924) also includes delinquent drainage tax sales. Volumes 12-14 (1927-1931) include delinquent property tax and drainage tax returns. Rusk County was formed in 1901 and until 1905 named Gates County. The volumes prior to 1901 are transcripts of sales from Chippewa County for lands which later became part of Rusk County. Materials are arranged chronological and thereunder by location.