Cecil County, on Maryland's Eastern Shore, was created from Kent County, Maryland, in 1764. Durham County, Maryland, existed from only 1669 to 1672. The territory of what was Durham County, Maryland now occupies the southern half of Kent County, Delaware, and northern half of Sussex County, Delaware This volume is the latest in the ongoing series "Abstracts of the Debt Books of the Provincial Land Office of Maryland," by Vernon L. Skinner. This is the 30th volume in the series. It pertains to Cecil and Durham counties and spans the period 1734-1766, with breaks for the years 1735-1737 and 1762-1765. The information is presented in tabular form: liber and folio citation, with any pertinent date; name of the person paying the taxes; and name of the tract of land and amount of acreage.