This volume contains entries from Amherst County Land Tax Books for the period from 1788 to 1791.
Land tax records contain the names of the property owner, quantity of land owned, location of land, amount of tax imposed, or charnges in ownership. By comparing lnad tax records from year to year, it may be possible to determine social, economic, and agricultural history, and possibly the status of certain individuals or groups of landowners withn a locality.
For genealogical researchers, land tax records may help distinquish between individuals by the same name living in a locality at the same time. Men with the same name can be differentiated between by their location or by owning different acreage.
Land tax records are a substitute for records in those counties where destruction of the original deeds, wills and other records has occurred. By studying the lists from year to year, the researcher may trace an ancestor to determine the date of departure from the locality, or possibly, the year of death. The name of a taxpayer will continue on the tax list, noted as "deceased" or "estate," until the estate is settled. Careful reading of marginal notes and the entries for other taxpayers who might have inherited or received land from the deceased's estate can help support evidence about genealogical relationships gathered from other sources.
Ruth and Sam Sparacio
(?), 2016, 8½x11, paper, 124 pp.