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Introduction
Tax records are the result of taxation whereby civil authorities tax persons (usually heads of households)or property to acquire revenue for public purposes. The authorities determing the wealth (real estate, or income) that is to be taxed. There are different kinds of taxes: poll, personal, real estate, school and more.

You may learn more from the following article United States Taxation

Searching Tax Records
The records are usually arrange chronologically

Tax records contain the name of the individual subject to the tax, the item or items taxed and the amount taxed, sometimes heirs may be mentioned.

Tax records may be used when census records are unavailable. By studing several consecutive years of tax records you may determine when a young men came of age, when individulas move in and out, or die leaving heirs.

Repositories
The Minnesota Historical Society holds assessment rolls on taxable property and tax lists for nearly 50 counties. These records are filed under the respective county at the Minnesota Historical Society. Some tax records are arranged by townships or municipalities. No determination has been made concerning tax record holdings in the local county courthouses. The Family History Library has acquired few tax records for Minnesota. For records at the library, check the Locality Search of the FamilySearch Catalog under:

MINNESOTA, [COUNTY] – TAXATION