In principle, printed source material should be made machine-readable with systems for Optical Character Recognition, rather than being typed once more. Offthe-shelf commercial OCR programs tend, however, to be inadequate for lists with a complex layout. The tax assessment lists that assess most nineteenth century farms in Norway, constitute one example among a series of valuable sources which can only be interpreted successfully with specially designed OCR software. This paper considers the problems involved in the recognition of material with a complex table structure, outlining a new algorithmic model based on ‘linked hierarchies’. Within the scope of this model, a variety of tables and layouts can be described and recognized. The ‘linked hierarchies’ model has been implemented in the ‘CRIPT’ OCR software system, which successfully reads tables with a complex structure from several different historical sources.