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Land tax books, 1845-1899

Manuscript/Manuscript on Film
English
Richmond, Virginia : Filmed by the Virginia State Library, 1975
5 microfilm reels ; 35 mm.

Notes

Microfilm of original records at the Roanoke County Courthouse in Salem, Virginia.

Some years had two books (one for each district) which were either bound separately or bound together. Each tax list or book contained separate sections for taxes on land and town lots.

Arranged in loose alphabetical order by the first letter of the surname within each year.

Gives 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 owner’s 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 buildings on the lot; total 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; 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; and county levy (amount of levy for county purposes, per centum on the state taxes).

Gives name of person who by himself or by his tenant has the freehold of the land charged in possession; residence of the owner of the tract of land; nature of the owner’s estate, whether held in fee simple, for life, etc.; name of each lot in the town, or a description of the part of lot owned; name of the town in which the lot is situated; value of buildings on the lot; value of lots, including buildings; the amount of tax on lots; explanations of alterations during the preceding year, especially from whom transferred, and when and how the owner acquired the lot, and why, and upon what authority alteration was made; and county levy (amount of levy for county purposes, per centum on the state taxes).

Some pages are torn with parts missing or discolored or lightened with age. Some books have tight binding with information lost in the inner margins.

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