Land tax books, 1791-1850, 1927

Notes

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 books, 1791-1850, are arranged in alphabetical order by the first letter of the surname within each year and district. Lists give the name of person taxed, amount and description of taxable property, amount of tax, and county statistics.

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 Patrick County Courthouse in Stuart, Virginia.

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