Dear Cinda, Thanks for writing your comments, because I can see that one of your comments was something I had not thought of. The original writer had said she had gone through land and tax records in a specific location, that she knew her ancestor to live at, but not found any records. That would mean he did NOT own the land, and thus did not pay any taxes of the land, because that would be paid by the OWNER, never the renter. (This is still true today, as then) OK, then a Tenant Farmer, never a land owner, where do we find their records? I had suggested a city directory, of the appropriate area and date(of course every 10 years they will be on a federal census, and there are state census' as well.) But you have suggested here to look at THE PERSONAL PROPERTY TAX RECORDS. This is an Excellent suggestion, and one that I never thought of! In researching my ancestors in Virginia, I recall seeing personal property tax lists, but I did not remember this until now. I have always thought of Land, House, Farm, Ownership, and I forgot to think of personal property tax. Thanks for reminding me. Best regards, Lilly Martin ----- Original Message ----- From: "Cinda Justice" <calj@bright.net> To: <NJHUNTER-L@rootsweb.com> Sent: Tuesday, May 31, 2005 4:35 PM Subject: Re: [NJHUNTER] Homes and Land > As far as taxes, in > our state OH you paid personal property tax on everything you owned if you > were a laborer and worked for a farmer. You might live with he and his > family or you might have a cabin on his property but if you owned your own > horse and cow.... you paid taxes on them. something's never change. Ha! > http://users.rcn.com/deeds/landref.htm