There are 5 Spain listings in Earlty Ohio Tax Records about 1806 - 1816 Spain, Theo? Madison Co 1816 James, 1810, Belmont Co Hezekiah, James, John, Jr; Joshua, Theodorick, Thomas: Champaingn Cjo, 1810 James & Thomas Greene Cjo, 1806 Theodosiae? and Theodosick 1810 Madison Co Madora >Matboyd@aol.com<