Nettie Schreiner-Yantis quotes the 1782 tax law in her booklet for _The 1787 Census of Virginia, Monongalia County_, from _Hening's Statutes_, Vol. 11 p. 113: ". . . every county shall divide the same into convenient precincts, and . . . appoint one of the justices for each precinct [and he was to] give public notice of his being so appointed, and at what times and places he intends to receive the lists . . ." Ms. Yantis further notes that the tax districts were usually the same as militia districts, and that it would make sense to collect the lists on muster days. While these Tithables lists often seem to indicate that the persons responsible for each district were literally visiting households, there was a long-standing custom that the tithable persons themselves submit lists of the Tithables and taxable chattels to the officials. This would be fine if everyone could write and had paper and pen and ink. It is no stretch to imagine folks lined up before the official, telling him who was of tithable age and how many of what type of taxable chattel accrued to the household. Good hunting, Judy