These records consist of the manuscript records of individual claims for refunds of 1861 federal tax. Each records shows the name of claimant, district number, and amount of tax refund due. Records also include signature of claimant, date of certification of claim and signature of refunding tax commissioner.

These records are in ten boxes:

• District 4, New Castle County; District 10, Milford

• Districts 2, 4, 5, 9, New Castle County

• Districts 4, 6, 8, New Castle County

• Districts 9, 12, Kent and Sussex Counties

• Districts 12, 13, 14, Georgetown

• Districts 10, 14

• Districts 2, 3, Wilmington, New Castle County

• Districts, 2, 3, Wilmington, New Castle County

• Districts 2, 5, 6, 7, New Castle County

• Districts 7, 9