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The series consists of various tax ledgers created by the Property Taxation Branch between 1950 and 1979. The ledgers were all created to manage taxation of alienated railway lands under An Act to Provide for Taxation of the Railway Belt Lands of the Esquimalt and Nanaimo Railway Company, SBC 1950, chap. 70 (repealed by the Miscellaneous Statutes Amendment Act, 2014, SBC 2014, c. 14, s. 54).

Records include a tax roll for 1950; tax instalment rolls, notices and calculations, 1950 to 1979; paid in full ledgers, 1950 to 1969 and summary ledgers, 1950 to 1979.

The series consists of Esquimalt and Nanaimo Railway Belt land tax files created by the Property Taxation Branch and its predecessor, the Surveyor of Taxes, between 1918 and 1984. These files were created to manage taxation of alienated railway lands under An Act to Provide for Taxation of the Railway Belt Lands of the Esquimalt and Nanaimo Railway Company, SBC 1950, chap. 70 (repealed by the Miscellaneous Statutes Amendment Act, 2014, SBC 2014, c. 14, s. 54).

The files are arranged roughly by subject. Files contain correspondence and memos regarding appeals, alienations and tax return relating to provincial taxation issues for the E&N Railway Belt land. There are also some general files regarding land sales and leases and ones for specific timber companies.