I have a question about interpreting the Phila. County tax Assessments Ledgers for the early 1800's. The question is, who owns the property and who rents? Here is a sample of one entry for South Ward in 1815 as it appeared in the book at the City Archives: James Webster - Bookseller Per. 1 house and for Annesley's 3000 (3-story BH & lot) 450 I know from the 1815 city directory that James Webster lives at 91 S. 6th St. According to the 1850 Bywater's Philadelphia City Directory chart for addresses before 1858, (likely Biddle's system in this example) this address puts Webster's location on the east side between Chestnut & Walnut Sts, which is South Ward as the tax list indicates. OK, so far. According to another reference I have which interprets this tax format, Annesley would own the house and James Webster rents it from Annesley. This example didn't indicate any personal tax Webster owes but other tax records I have show many examples with Webster paying personal tax. An additional question about these taxes is one of determining where each property is located. I know Webster is in South Ward from his address, but does this format mean that Annesley is also in South Ward? In the 1814 city directory (there is no 1815), the 3 Annesley addresses are all not in South Ward. If Annesley is not in South Ward, wouldn't this tax assessment, if he is the owner, be listed in the Ward book for wherever his ward is located? Would these be listed in two different ward books if the addresses are in different wards? I have been unable to find any detailed explanation for understanding the format of these early 1800's tax books anywhere. Since I am looking for my ANSLEYS in these years from 1800 to 1823, interpreting these tax records which contain various Annesley entries is critical. If anyone out there can help, or can direct me to a book, I'm be most grateful. Marge Ansley