To All: I found the following info on line and I think it will help to answer some of our questions. You may want to check the Chester County site for further information. Cuz Ida These definitions were listed on the Chester <http://dsf.chesco.org/archives/cwp/view.asp?a=3&Q=610739> County [PA] Archives website Types of tax records: 1. return - a list of persons with taxable property without an assigned value listed 2. assessment - a list of persons with taxable property which includes the assigned values, also may include the amount of various types of property (land, including types of land; cattle, sheep, horses, etc.) 3. rates - a list of persons with the amount of tax assigned to that individual Types of individuals listed in tax records: 1. landholder - someone who holds land by deed or lease 2. inmate - a married or widowed, landless individual who may own taxable property (like a horse) 3. freeman - single, free man at least 21 years of age 4. nonresident landowner - the owner of unoccupied land I find this list particularly helpful. I've always wondered at the definition of "inmate" and how old a man had to be before he was officially "of age" and therefore could be listed in tax records. Can I also assume he couldn't own property on his own (without a guardian) until he was 21? If you know, please leave a comment.