On the Virginia land tax lists, typically starting in 1782, one finds the rate for which land was taxed.  The format of the rate is written the same style up into 1843 when my review stopped.  

The rates differ, and I am trying to locate where one would find a schedule that might describe what type of land was taxed at what rate.  

In Essex County we have a wide range of lands from swamp, open field, to woods.  It makes sense to me that swamp would be taxed at the cheapest rate, but wonder how the open farm field acres versus woodlands were taxed.  

I see all sorts of rates, and wish to understand what they mean.  For instance, 4/6 is one of the most common ones, followed by 17/10, 6/1, 23/9, 11/11 etc.  

Wes Pippenger, Tappahannock, Va.

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