I, too, have noticed that land and personal property tax lists were
compiled for some counties in one list and for some other counties in
two lists. By the nineteenth century, those lists often state that the
taxes were compiled for a specific district within the county, from
which I deduce that some of the larger or more populous counties divided
the county into geographic districts.
 
$0.02 worth (non-deductible), from
 
Brent Tarter
The Library of Virginia
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