Originally the house registers of the Meiji period had the character of a registry that notarized ownership etc. and functioned as a levy basis of tax, but eventually they came to specialize in the latter.
The house register of Makabe in 1902 was made in the style before transition to the house tax, and it is thought that it strengthened the character as a levy standard based on the actual situation of the house and provided more accurate floor plans and layouts.