Hi, Here are the definitions provided by the Chester County archives. They're generally the same for other 18th century counties in Pennsylvania. There are four categories of taxables: landholder – held land by lease or deed (PA taxed the occupant) inmate – married or widowed, landless (contract labor) freeman – single, free man at least 21 years of age (as of 1718). Had to be out of servitude or apprenticeship at least 6 months at time of tax. Taxation of freemen was inconsistent. It appears that before 1755 single men living with their parents were not taxed. nonresident landowner – owner of unseated (unoccupied) land Brian