The PRO has a useful online database called E179. http://www.pro.gov.uk/catalogues/e179.htm and http://www.records.pro.gov.uk/e179/search_new.asp " The database provides detailed information about over 25,000 documents in the E 179 series, including the date and function of each document, the tax to which it relates, and the names of the places used as headings within it. It does not include the names of individual taxpayers, but can be used to locate those documents in which lists of individual taxpayers appear. " If you type in a Cumberland placename, you'll get a comprehensive list of all relevant tax records. If you click each record, you'll also get a detailed description of what it is, its condition, and a very few names. You can, of course, order copies of any of these records. Apparently, the project has been part funded by the Cumberland and Westmorland Antiquarian and Archaeological Society! Chris chris@dickinson.uk.net