This book contains a reproduction of the personal property tax lists for Essex County, Virginia for the years 1782 through 1807. The earliest list in Essex contains the name of the proprietor (personal paying the tax) and the names of the taxable Negroes. By 1783, the details are expanded to include a tabulation for white tithes, black tithes (and total number of slaves), neat cattle, horses, wheels and ordinary licenses. There are lists for eight different districts in Essex County for 1782, five districts for 1783 (with multiple versions for some), eight for 1784, six for 1785, and four for 1786. The districts are numbered, generally, from south to north in the county; with the first being the bottom of the county, and the eighth being the top part of the county. Starting in 1787, a single list covered the entire county, and this continued through 1807. For genealogical researchers, tax records may help distinguish between individuals by the same name living in a locality at the same time. Some references, notations and evidence of estate divisions may be found here when not readily located in other court records. Plus, the tax record for 1790 and 1800 serves as a replacement for lost Federal census records. An index to full-names, places and subjects adds to the value of this work.