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1845 Delinquent Tax List, Allen County, Indiana
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| Name | Township | Description | Section/ Lot | Acres | Delinquent Tax |
| Palmer | Nathan | Scipio 32N 15E | W half SE Qtr | 7 | 80 | $4.84 |
| Palmer | W. & N. | Scipio 32N 15E | SW Qtr NE Qtr | 7 | 40 | $1.51 |
| Paramour | E. H. | Wayne 30N 12E | Ewing's Add. | Lot 21 | | $23.36 |
| Parker | Walter | Perry 32N 12E | S half NE Qtr | 16 | 80 | $4.76 |
| Parks | Jonathan | Springfield 32N 14E | NW Qtr | 8 | 160 | $4.89 |
| Parsons | None | Aboite 30N 11E | East half SE Qtr | 15 | 80 | $1.88 |
| Patridge | Richard | Milan 31N 14E | SE Qtr | | | |
| Patridge | Richard | Milan 31N 14E | E half SW Qtr | 1 | 240 | $22.30 |
| Pattee | Elias | Milan 31N 14E | W half SW Qtr | 1 | 80 | $2.31 |
| Pattee | Alphonso | Milan 31N 14E | S pt NW Qtr | 19 | 71 | $4.70 |
| Pattee | Lorenzo | St. Joseph 31N 13E | SE Qtr SE Qtr | 24 | 40 | $3.76 |
| Peabody | J. N. | Wayne 30N 12E | NW Qtr SE Qtr | 6 | 40 | $1.43 |
| Pequinot & Ducat | | St. Joseph 31N 13E | NE Qtr | 5 | 95 | $4.42 |
| Perkins | Samuel | Monroe 29N 15E | S half NW Qtr | | | |
| Perkins | Samuel | Monroe 29N 15E | W half SE Qtr | 5 | | |
| Perkins | Samuel | Monroe 29N 15E | SW Qtr | 5 | 320 | |
| Perkins | Samuel | Monroe 29N 15E | SE Qtr | 6 | 160 | $12.76 |
| Perry | Thomas | Washington 31N 12E | pt W half SW Qtr | 32 | 62 | $2.11 |
| Pfifer | Christopher | St. Joseph 31N 13E | Pt SE Qtr | 31 | 90 | $3.76 |
| Pickeral | heirs | St. Joseph 31N 13E | Pt W half NW Qtr | 24 | 20 | $0.58 |
| Pierce | James | Monroe 29N 15E | S half SE Qtr | 18 | 80 | $2.29 |
| Platt | Isaiah | Jefferson 30N 14E | S pt W half NW Qtr | 22 | 60 | $14.04 |
| Platter | George | Milan 31N 14E | S fr NE Qtr | 22 | 54 | |
| Platter | George | Milan 31N 14E | Pt fr SE Qtr | 22 | 58 | $7.37 |
| Platter & Others | | Milan 31N 14E | Whole town of Summerset | | 310 | $1.57 |
| Polk | John R. | Monroe 29N 15E | NE Qtr SE Qtr | 31 | 40 | $2.70 |
| Pollard | Robert | Madison 29N 14E | N half NW Qtr | 14 | 80 | |
| Pollard | Robert | Madison 29N 14E | W half SW Qtr | 9 | 80 | $5.45 |
| Porter | John | Washington 31N 12E | NE Qtr NE Qtr | 23 | 40 | $3.94 |
| Post | James D. | Wayne 30N 12E | Hanna's Add. | Lot 302 | | |
| Post | James D. | Wayne 30N 12E | Hanna's Add. | Lot 303 | | |
| Post | James D. | Wayne 30N 12E | Hanna's Add. | Lot 304 | | $3.53 |
| Potter | Oliver | Eel River 32N 11E | NE Qtr SW Qtr | 2 | 40 | |
| Potter | Oliver | Eel River 32N 11E | N half | 3 | 320 | |
| Potter | Oliver | Eel River 32N 11E | SE Qtr NE Qtr | 4 | 40 | $12.43 |
| Potter | Calvin | Perry 32N 12E | E half NE Qtr | 11 | 80 | $3.23 |
| Prichard | Thomas | Madison 29N 14E | SE Qtr NE Qtr | 30 | 40 | |
| Prichard | Thomas | Madison 29N 14E | W half NE Qtr | 30 | 80 | $3.44 |
| Pringle | James | Lake 31N 11E | S pt. SW Qtr | 4 | 67 | $2.35 |
| Pritchard | Thos. | Marion 29N 13E | SW Qtr SW Qtr | 12 | 40 | $1.00 |
| Pritchard | Thomas | Wayne 30N 12E | Ewing's Add. | Lot 6 | | $1.17 |
| Proudfit | Elias | Eel River 32N 11E | W half SE Qtr | 6 | 110 | $2.57 |
| Puff | Aaron | St. Joseph 31N 13E | NW Qtr SW Qtr | 1 | 40 | $1.45 |
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