Prepared by Elisabeth Lindsay.
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.