The Personal Property Tax List column headings represent the property categories that were taxable. These items were defined by Virginian law. Each county was responsible for accessing each individual based on these items. There were no standard forms available for the tax collector to use so it was his responsibility to handwrite his own forms. This created a non-standard tax list form because each comissioner created his own style of tax forms. Hence we find a variety of column headings for all the tax lists we photocopy. The same applies to the Land Tax List column headings but not in as great a variation.

For a generic list of Land Tax List column headings use the following as a guide:

        Name of individual charged with tax
        Quantity of land
        Rate of land per acre
        Value of land
        Amount of tax

The Land tax lists vary. There may be extra columns for city lots. The "1790" lists usually give monetary amounts in English pounds and shillings. The "1800" lists usually use dollars and cents.

For a generic list of Personal Property Tax List column headings use the following as a guide:

        Name of individual charged with tax
        Number of white male tithables over 16
        Blacks over 16
        Blacks over 12 and under 16
        Horses, etc
        Carriage wheels
        Ordinary licenses
        Stud horses
        Rates of covering and season
        Amount of tax

The Personal Property tax lists also vary. There may be extra columns additional taxable items such as different kinds of carriages or wagons. Billiard tables were sometimes included. Practicing physicians also had a special column. The column headings could also be different from page to page within the same tax list. The "1790" lists usually give monetary amounts in English pounds and shillings. The "1800" lists usually use dollars and cents.