I think that if you check the law, you will find that the rate for town lots
was based on the yearly rent value.

Barbara Vines Little, CG
Dominion Research Service
PO Box 1273
Orange, VA 22960
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-----Original Message-----
From: Discussion of research and writing about Virginia history
[mailto:[log in to unmask]]On Behalf Of W. Scott Smith
Sent: Tuesday, December 10, 2002 9:49 PM
To: [log in to unmask]
Subject: [VA-HIST] "Yearly Rent of Lott"


Here's a question that should be simple for you all:
On land tax records, what does the column for "yearly rent of lot" mean? How
does this differ from the value of the lot and the tax on the lot? This
doesn't necessarily mean that the property was being rented out, does it?

Example from Lynchburg in 1814:
Name    Res.    Est.    Yearly Rent     Tax on Lot No. Acres    Total Tax
xxx     xxx     in fee $125       $3.47      1/2 acre   $3.47

W. Scott Breckinridge Smith
Lynchburg, Virga.
www.wscottsmith.com

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