I've heard it said that using personal property tax lists is NOT a  good 
source for determining the neighbors of any particular tax-payer.  The reason 
given was that personal property taxes weren't collected by going  door to 
door, as a census-taker would have done, but were submitted by  mail.
 
Yet, many folks use the personal property tax lists as they would a census, 
 assuming family relationships according to who else was listed on the same 
 page.
 
So, which is correct? OR, did the method of vary for different years? If  
the latter is the case, which years can be used like a census?
 
THANKS !
    Carole D. Bryant

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