There has been some discussion on this list of the use of the 1791 tax list for Madison Co., KY--when my books tell me that Kentucky was still a part of Virginia. I hope some of your readers have access to some very valuable books for genealogists who search both Kentucky and Virginia. There are three volumes compiled by two diligent genealogists and published some years ago. I am not sure these books are still in print. They are called The 1787 Census of Virginia by Netti Schreiner-Yantis and Florine S. Love The third volume of this set of the 1787 Virginia personal property tax records [for nearly every Virginia county, including the counties in what is now Kentucky and what is now West Virginia] is the index. (Find more information on your favorite catalog list--such as the Library of Virginia catalog or mine--www.familysearch.org - the link to the FHL catalog is on the right o the opening screen) I have learned to be more careful in using this index in the third volume. I now photocopy every instance of my surnames, some of which are VERY common. I learned that one of my main ancestral families had personal property in Albemarle Co., VA as well as in Madison Co., which was to become part of Kentucky in 1792. If your surname is common, like Anderson and Harris, you take these index pages aside and with a clean piece of BIG paper (* 1/2 x 11 is OK) put the page numbers in numerical order. Then with that list in hand, go back to the photocopier and photograph every page, being sure to note the county if it is not listed. Also photocopy the key in Vol. I [perhaps subsequent volumes] so that you will know what those little numbers mean. You may find as I did that personal property of your [supposed] ancestor was in several counties. This included livestock and slaves. Land taxes are different and not included in this valuable set of books. You may have to go to a University library to find this set of books. But use the tax lists carefully. You will note some widows are listed, if you are careful. The widow's son may be listed as a tithable (generally age 16 and over but not yet owning personal property). You may find your ancestor is migrating in or prior to 1787 based on this 1787 personal property tax list. I wish you luck. Follow up, if at all possible, with reading deeds--and probates--and land tax records--for those counties in which you find your surname(s). Who said detective work was easy? Some people expect to find all the answers on the internet. That is only the beginning!!! E.W.Wallace still doing detective work after all these years! **************Biggest Grammy Award surprises of all time on AOL Music. (http://music.aol.com/grammys/pictures/never-won-a-grammy?NCID=aolcmp003000000025 48)

Was this not a reconstructed tax list? If so many person could be missing. And I think the year was 1792, Is 1791 more extensive? Does anyone know of an online site? Bud.