This is the second volume in the series "Abstracts of the Debt Books of the Provincial Land Office of Maryland. Somerset County," by Vernon L. Skinner. The Provincial Land Office of Maryland was responsible for distributing land from 1634 to 1777 on behalf of the Lord Proprietor. The Lord Proprietor's rent rolls and the debt books, the means by which the Lord Proprietor kept track of the rents due him, both commence in 1715 (though some are no longer extant). The surviving rent rolls consist of entries for each tract of land patented, the name of the person for whom the land was originally surveyed, the present owner, acreage, and rent. Alienations, or subsequent sales and leases of the piece of land, are also included. The debt books' great value is that they enable the researcher to track land ownership over various years in cases of intestate estates, land inherited by women, and land that is not specified in a will.