Ted,

The best way to approach this question is to use the land tax and
personal property tax assessments that were taken in every Virginia
county and city beginning in 1782.  The Library of Virginia has these on
microfilm and we are currently working to digitize them to provide
on-line access. 

The LVA also has excellent guides to using the personal property tax
records (http://www.lva.virginia.gov/public/guides/rn3_persprop.htm) and
Land Tax records
(http://www.lva.virginia.gov/public/guides/rn1_landtax.pdf) written by
Minor Weiseger.

I am guessing that your are interested in the records from the City of
Lynchburg and perhaps for Bedford County for 1900.  You can borrow the
following reels of microfilm through Inter-Library Loan:

- Bedford County Personal Property Tax - 1900 - Reel 2465, Reel 2466, &
Reel 2467
- City of Lynchburg Personal Property Tax Records - 1900 - Reel 2547

- Bedford County Land Tax Records - 1900 - Reel 1149
- City of Lynchburg Land Tax Records - 1900 - Reel 1262 

Hope this helps,
John
____________________________________
John D. Metz, Director
Collection Management Services 
The Library of Virginia
800 East Broad Street 
Richmond, VA 23219
 
Phone: (804) 692-3607
Fax: (804) 692-2277 
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