Land tax books, 1783, 1885, 1927

Notes

Title on first page, 1783: Rockbridge proportion of land tax. Title on first page, 1885: Table of tracts of land for the year 1885, Rockbridge County, .... Title on first page, 1927: Local levies assessed on the fair market value of tracts of land, standing timber, buildings, improvements, machinery and fixtures for the year 1927 ....

The commissioner of the revenue recorded tax information for the county and then turned his books over to the clerk of the court. The clerk would preserve the books in his office and also make copies to send to the state auditor.

Land tax book, 1783, is arranged in alphabetical order by the first letter of the surname. List gives the name of person taxed, number of acres, and amount of tax. Includes lists of persons charged with land either by addition, alienation or partition, 1783; persons credited for tax on land, 1783; and conveyances from the clerk's office, 1786.

Land tax books, 1885, give the name of person who by himself or by his tenant has the freehold in possession of the land charged; residence of the owner of the tract of land; nature of the owners estate, whether held in fee or for life; number of acres in each tract; name of the tract and description of the land, as to water courses, mountains or places on or near which it lies; distance and bearing from the courthouse; value of land per acre, including buildings; the sum included in the value of each tract of land on account of buildings; total value of land and buildings; the amount of tax on the whole tract at 30 cents on every $100 value thereof, for the support of government; the amount of tax on the whole tract at 10 cents on every $100 value thereof, for the support of the public free schools; explanations of alterations during the preceding year, especially from whom transferred, and when and how the owner derived the land, and why, and upon what authority alteration was made; name or no. of the school district; county free school purposes (amt of tax levied for county free school purposes; amt of tax levied for district free school purposes; total levy for county and district free school purpose); and amount of tax levied for county purposes.

Land book, 1927, is arranged in alphabetical order by the first letter of the surname within each section. Gives name of owner; residence; estate whether held in fee simple, for life, etc.; no. of acres; name of tract; description of the land, as to water-course, mountains and contiguous tracts; distance and bearing from the courthouse; value of land and standing timber; value of buildings; value of machinery and other fixtures; fair market value of the land, timber, machinery and buildings; rates of county and district levies, and explanations of alterations during the preceding year, especially from whom transferred, and when and how the owner derived from the land and why, and upon what authority any alterations were made. Other information and statistics are also given.

Microfilm of original records at the Rockbridge County Courthouse in Lexington, Virginia.

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Locality Subjects

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