A tax list
is a record of those who paid taxes within a given community for a particular purpose. Tax lists may be found in reference to personal property tax, tithables, poll or head tax, land tax etc. Tax lists contain a variety of information such as the names of heads of households, value of personal property, real estate, agriculture, etc.
Tax lists are an important and often neglected source of genealogical information. They not only identify people in time and place but, where applicable, indicate the amount and value of property owned. The poll or head tax is a tax imposed on individuals, as opposed to property, which may prove beneficial to those whose family did not own land. Tax lists may indicate the relationship of individuals in a household and their approximate ages. They may also indicate indentured servitude, slavery, or racial status. Tax lists from various locales can be can be used to track a family's migration and, combined with other sources, to verify genealogical information.