The great value of the Provincial Land Office Debt Books is that they enable the genealogist to track land ownership over various years in cases of intestate estates, land inherited by women, and land that is not specified in a will. This volume is the second in a series covering Calvert County, an original county formed in 1654. The information is presented in a tabular form as follows: liber and folio citation, with any pertinent date; name of the person paying the taxes; name of the tract of land and amount of acreage. Each volume in the series is indexed by the name of the land owner and his/her track.