Thank you very much ! Very helpful ! However, I notice that about 1787 names on the tax lists are roughly alphabetized, which seems to destroy the idea of easily determining neighbors. Guess the researcher would have to look through the entire list and sort people by dates. Sometimes the names are hard enough to read ! Your input and help is greatly appreciated, Carole In a message dated 7/13/2012 4:01:07 P.M. Eastern Daylight Time, [log in to unmask] writes: 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 Don Trent To subscribe, change options, or unsubscribe, please see the instructions at http://listlva.lib.va.us/archives/va-roots.html To subscribe, change options, or unsubscribe, please see the instructions at http://listlva.lib.va.us/archives/va-roots.html