In 1782, the General Assembly of Virginia enacted legislation to create revenue to operate the government, taxing land and some personal property. Copies of these lists were sent each year to the Auditor of Public Accounts in Richmond. In 1786, county courts divided the county into districts and appointed commissioners to collect the tax, which was assessed between March and April of each year and payable in December.

The lists were organized in rough alphabetical order by the first letter of the surname of the owner of the land or town lot. Early records included quantity, value of the property, and tax owed in dollars and cents by 1810 instead of pounds, etc. In 1814 the distance and direction from the courthouse was also included. In 1820 a column was added to indicate the sum added due to buildings.

This book is part of a series abstracting the Land Tax records of Loudoun County, Virginia, using microfilm of these records obtained from the Library of Virginia.