This index is a subject index and not an every name index. The subjects primarily indexed are references relating to the construction and repair of county buildings and bridges, tax discounts and coroner’s inquests (pay orders for).
The minutes are the official record of county administrative and financial business discussed and carried out at the Commissioners meetings. There was no law necessitating the creation or keeping of minutes during this time period. Commissioners had to keep "accounts" beginning in 1711, and the surviving tax records were probably considered their minutes for that time period.
Minutes provide in varying detail, a descriptive listing of county administrative and financial business. Prior to 1900 the minutes may also include general accounts, construction and repair of bridges, pay orders, double taxes for Revolutionary War non-associators, tax discounts, fines, writs, affirmations or oaths of county or township officers, lists of Tax Collectors and Assessors, and days of tax appeals.