If someone died intestate (without a will) or if the family of the deceased where disagreeing as to how the deceased's land should be divided, the case would go to Orphan's Court and the judge would decide what to do with the property. Many times in the partition books, there are survey drawings of the property as per the court 'partition'. The only business license that was issued in the early were tavern licenses, but businesses were taxed through the collection of personal and property tax. So if a fellow was a blacksmith or a carpenter he usually paid $50 a year for his business. Stills were also taxed after the Whiskey Rebellion. And besides land, horses, sheep, cows, and dogs were also taxed. These notations are in the personal and property tax records in the law library by township. The tax records available date from 1781 through 1850. Pam Nixon Whispers From The Past Family History Research Service Westland, PA 15378-0008 Genealogy research services provided covering the southwestern Pennsylvania counties of Allegheny, Fayette, Greene, Washington and Westmoreland.