New York (State). Dept. of Audit and Control. Comptroller's Office. Land Tax Bureau.

Under the Tax Law, the county treasurer collected from specified officials (often the county clerk) taxes on mortgages which he then submitted to the state treasurer. The Tax Law authorizes the comptroller to have general supervisory powers over the county treasurers relating to these duties and to make any necessary rules and regulations or forms to oversee the accounting procedures necessary to record these taxes.

From the description of Register of mortgage tax receipts, 1915-1933. (New York State Archives). WorldCat record id: 79995792