This Land Tax Records book contains all of the readable years between 1782 and 1799. The first two years (1782 and 1783) were done by a single individual. The 1784 to 1786 years are missing with only additions and errors listed; however, all readable additions between 1784 and 1792 are included. 1787 is the first year records exist showing the county was divided into two districts, an upper and lower. Complete years for 1789 and 1790 are missing with only additions and alienations. Beginning with 1791 there are records for one or both districts through 1799. The forms for the most part are the same during the period. The columns of the Land Tax typically include: Proprietors or Persons Names Owning Land; Quantity of Lands (# of Acres); Price or Rate of Land per Acre (2/6, 7/6, 10/); Total Amt. of Value (of Land); and, Amount of the tax @ __ rate sometimes at top of the first page in District. It is interesting to note that the currency of pounds, shillings and pence was used in Land Tax Records far longer than in Personal Property records. In fact, 1797 was the first year property value and tax were noted in dollars and cents.

Mr. Hamilton has compiled a wealth of valuable genealogical data presented in a convenient table format with entries listed alphabetically by surname within each section. Chapters include: 1782 Land Tax by William Kendall Sr. and Seth Powell; 1783 Land Tax by John Harmanson and William Satchell; 1784 Eliminations, Alterations and Errors; 1785 Eliminations, Alterations and Errors; 1786 Eliminations, Alterations and Errors; 1787 Eliminations, Alterations and Errors; 1787 Land Tax Nathaniel Goffigon District (partial); 1787 Land Tax Littleton Upshur Upper District; 1788 Land Tax Nathaniel Goffigon District; 1788 Nathaniel Goffigon Alienations and Alterations; 1788 Littleton Upshur Alterations and Alienations; 1789 Littleton Upshur Alterations and Alienations; 1791 Nathaniel Goffigon Alterations and Alienations; 1791 Land Tax Littleton Upshur Upper District; 1792 Land Tax Littleton Upshur Upper District; 1792 Nathaniel Goffigon Alterations and Alienations; 1792 Littleton Upshur Alterations and Alienations; 1793 Land Tax Matthew Guy District; 1793 Land Tax Nathaniel Goffigon Upper District; 1794 Land Tax Matthew Guy District; 1794 Land Tax Nathaniel Goffigon Upper District; 1795 Land Tax by Thos. Lytt. Savage; 1796 Land Tax by Matthew Guy; 1797 Land Tax by Matt. Guy; 1798 Land Tax by Thos. Lytt Savage; 1799 Land tax by Golding Ward; and, Largest Landowners by Year or District.