I can't give the actual dates, but for a period of time the tax rate for
town lots was based upon the actual rent (or estimated rent, if not rented).

Barbara

-----Original Message-----
From: Discussion of research and writing about Virginia history
[mailto:[log in to unmask]]On Behalf Of W. Scott Smith
Sent: Friday, October 26, 2001 11:30 AM
To: [log in to unmask]
Subject: [VA-HIST] "Yearly Rent of Lotts"


I enjoyed our discussion of inventory contents earlier this week.

Here's another topic:

The 1815 and 1816 Campbell County Land Tax Books contain a column
that says, "Yearly Rent of Lotts" in dollars and cents.

It seems like most everyone who has a lot in town is given an
amount in the "rent" column, while those who have acreage outside
of town have their property listed in another section (rate of land
per acre, amount of valuation of land, etc.).

Does "Yearly Rent" mean the amount of rent that a property owner
-could- receive if he/she was renting it out? Or does it state how
much the property owner is receiving in rent because he/she -is actually-
renting the property out?

BTW, In 1817, they started doing the actual value of the lots, whether
they were improved or not, the value of the buildings, the combined
value, etc.

Thanks,

Scott

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