Maricopa County Tax Receipt certifies that W.J. Young has paid Three Dollars Poll tax for the year 1876.Signed by George Mowry, the Collector of Revenue and who had been the first Treasurer of Maricopa County in 1871 along with J. W. Owen. Owen had taken a leave of absence under suspicious circumstances for the year 1875. He now was back in his position as Treasurer of Maricopa County. The charge at the time was that he "performed the duties of his office rather loosely." He died just a year later and "his bondsmen [searched]...where he kept the County Treasury Money". It was never found. A nice example of an early Maricopa record. The county was incorporated in 1871 and Phoenix was not incorporated until 1881. Consequently, most of the serious early Arizona Territorial tax records are uncommon until after the period after the city's incorporation.