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1845 Delinquent Tax List, Allen County, Indiana
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| Name | Township | Description | Section/ Lot | Acres | Delinquent Tax |
| Lackwill | Rudy | Lake 31N 11E | W half SW Qtr | 32 | 80 | $2.16 |
| Laffle | George | Marion 29N 13E | Pt SW Qtr NE Qtr | 25 | 25 | |
| Laffle | George | Marion 29N 13E | N half NE Qtr | 6 | 54 | $3.50 |
| Lathrop | T. K. | Jefferson 30N 14E | W half NE Qtr | 17 | 80 | $1.75 |
| Lattee | John | Cedar Creek 32N 13E | NE Qtr SE Qtr | 7 | 108 | $1.37 |
| Lau | Thomas | Marion 29N 13E | S half N half NE Qtr | 20 | 40 | $0.92 |
| Lavanway | Silas | St. Joseph 31N 13E | NW Qtr SW Qtr | 2 | 40 | $1.61 |
| Leard | Robert | Jefferson 30N 14E | NE Qtr | 15 | 150 | $16.85 |
| Lee | David | Madison 29N 14E | E half NE Qtr | 10 | 80 | |
| Lee | David | Madison 29N 14E | W half NW Qtr | 11 | 80 | |
| Lee | David | Madison 29N 14E | NW Qtr | 13 | 160 | |
| Lee | David | Madison 29N 14E | E half SE Qtr | 25 | 80 | $11.59 |
| Lee | David | Monroe 29N 15E | W half NE Qtr | 30 | 80 | |
| Lee | David | Monroe 29N 15E | W half NW Qtr | 17 | 80 | $4.59 |
| Leeds | Noah | Jefferson 30N 14E | W half NE Qtr | 12 | 80 | $4.01 |
| Leinpehule | F. | Marion 29N 13E | E half NE Qtr | 10 | 80 | $3.31 |
| Lenker | Englehart | Adams 30N 13E | E half SE Qtr | 17 | 80 | $5.28 |
| Lewis | Samuel estate | Aboite 30E 11N | East half SE Qtr | 31 | 79 | |
| Lewis | Samuel estate | Aboite 30N 11E | West half SE Qtr | 31 | 62 | $4.93 |
| Lewis | John B. | Adams 30N 13E | Part SW lr | 7 | 90 | $4.23 |
| Lewis | Samuel | Adams 30N 13E | W half NW Qtr | 29 | 80 | $3.12 |
| Lewis | S., estate | Lake 31N 11E | Half S half | 24 | 160 | $5.38 |
| Lewis | Sam, estate | Milan 31N 14E | Half NE Qtr | 3 | | |
| Lewis | Sam, estate | Milan 31N 14E | Half S half NW Qtr | 3 | 140 | |
| Lewis | Sam, estate | Milan 31N 14E | Half S half | 3 | 160 | |
| Lewis | Sam, estate | Milan 31N 14E | Half N half | 10 | 160 | |
| Lewis | Sam, estate | Milan 31N 14E | Lewiston | | 54 | $14.77 |
| Lewis | Estate | Pleasant 29N 12E | pt Hunt Res | | 320 | $10.79 |
| Lewis | Samuel estate | Wayne 30N 12E | W half NW Qtr | 12 | 80 | |
| Lewis | Samuel estate | Wayne 30N 12E | E half NE Qtr | 13 | 80 | |
| Lewis | Samuel estate | Wayne 30N 12E | E half SE Qtr | 13 | 80 | |
| Lewis | Samuel estate | Wayne 30N 12E | E half NW Qtr | 13 | 80 | |
| Lewis | Samuel estate | Wayne 30N 12E | W half | 20 | 320 | |
| Lewis | Samuel estate | Wayne 30N 12E | County Add. | Lot 48 | W half | |
| Lewis | Samuel estate | Wayne 30N 12E | County Add. | Lot 72 | | $47.57 |
| Lickler/Sickler? | Jacob | Milan 31N 14E | NW Qtr | 8 | 160 | $4.45 |
| Livingston | Elihu | Eel River 32N 11E | SE Qtr | 5 | 160 | $4.33 |
| Long | Adam | Madison 29N 14E | E half NE Qtr | 20 | 80 | $1.25 |
| Lotz | Henry | Wayne 30N 12E | Hanna's Add. | Lot 1 | part | $14.83 |
| Lour | Michael | Marion 29N 13E | NW Qtr SE Qtr | 5 | 40 | $2.91 |
| Loveland | Lucius | Scipio 32N 15E | S half | 4 | 86 | |
| Loveland | Lucius | Scipio 32N 15E | N half | 9 | 92 | |
| Loveland | Lucius | Scipio 32N 15E | E half NW Qtr | 8 | 80 | |
| Loveland | Lucius | Scipio 32N 15E | E half W half NE Qtr | 8 | 24 | $8.74 |
| Lyon | James S. | Jefferson 30N 14E | NW Qtr NW Qtr | 33 | 40 | |
| Lyon | James S. | Jefferson 30N 14E | SW Qtr MW Qtr | 33 | 40 | $2.47 |
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