Not to complicate things too much, but it is my understanding that (just as today), there were two tax lists for most VA counties: the land tax list (ie, today's real estate taxes) and personal property tax (horses, billiard tables then, etc. cars, boats, etc. now). I recently questioned some information that one of my ancestors (Archibald Bolling Baugh) voted in an election 1836 (Hopkins vs. Scott) in Powhatan Co, because I knew he was on the Amelia Co personal property tax list for 1836. I also knew he still owned land in Powhatan which I don't believe he sold until right before he moved to Missouri in 1838. I questioned whether or not he was eligible to vote and was told that any landowner who showed up on election day with his sherriff's receipt for paying his "real estate tax" could vote in the election.....AND that many property owners with holdings in more than one county voted in each county, assuming they could get to the polling place (tavern, etc.). I just thought I'd mention that in case you encounter a fellow (wouldn't have been any ladies back then of course) on a vote tabulation list...and there are alot of those out there as there was no such thing as a secret ballot until ???...who you think is your ancestor, but you were pretty sure he lived in a different county, he may have owned land in more than one place, or have been trying to get a patent, but making improvements, etc., etc. in his new county, and hadn't sold his other property yet, or maybe he just was a large property owner. In short, voting lists could be viewed as a partial substitution for land property tax lists, in addition to providing you with glimpses of your ancestors political leanings! FYI, my Bolling Baugh voted with the Democrats, his brother for the Whigs, as did the Bollings in Powhatan. Personal Property Tax Lists (those horses, etc.) are better indications of actual place of residence.?? If I am in error, please let me know. When we view those wonderful 1790/1800 VA Co tax lists at the Binns' website, this seems to be an important distinction to keep in mind if you are puzzled by someones appearance, lack of appearance on a list. If you haven't been there, here is the URL: http://homepages.rootsweb.com/~ysbinns/vataxlists/ Best Regards, Janet (Baugh) Hunter