Before 1787 the person liable for the tax was required to bring a list of taxable property to the Tax Commissioner at a place he designated. The law was changed in Oct 1786 requiring that the Tax Commissioners … shall severally on the tenth day of March annually, begin and continue proceeding without delay through their respective district, and call on every person subject to taxation, or having property in his or her possession or care, on which any tax is imposed, for a written list thereof … . Therefore starting in 1787, lists handed over with dates that are the same or close may be used to establish neighbors.

Source: Hening's Statutes at Large. Being a Collection of all the Laws of Virginia from the first session of the Legislature, in the Year 1619. 
By: William Waller Hening
Transcribed for the internet by: Freddie L. Spradlin, Torrance, CA. 
http://vagenweb.org/hening/vol12-11.htm

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