I extracted these tax records from microfilmed copies of the original Livingston and Caldwell Tax Records. Caveat: Despite my best effort, there are probably errors in my interpretation of the writing. You should verify my transcription of a particular entry by referring to the microfilm before using the information.

In early Livingston County, there were usually two tax books kept, one for the northern part of the county, another for the southern part. In some years, one or the other of the books was lost or not filmed. In my comments, I note Book One as B1, Book Two as B2. Unfortunately, B1 sometimes covered the southern part of the county, sometimes the northern part, however, by observing over time how the entries are clustered you can sometimes separate families. The northern portion of the county included the Tradewater River, Livingston Creek and Deer Creek watersheds. The southern portion included Eddy Creek and the Dry Fork of the Eddy watersheds.

Multiple land entries for a tax payer in a given year are shown as 1 of 2, 2 of 2, etc.

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Willis P. Oliver 2 Nov 2001

Thompson in early Livingston and Caldwell Counties