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Highland County (Va.) Tax and Fiscal Records, 1938-1973. Local government records collection, Highland County Court Records. The Library of Virginia, Richmond, Virginia 23219.
These items came to the Library of Virginia in a transfer of court papers from Highland County.
Highland County was named for its mountainous terrain. It was formed from Bath and Pendleton (West Virginia) Counties in 1847.
Highland County (Va.) Tax and Fiscal Records are composed of Poll tax lists (1939-1963) and Reports on audit (1948-1973). The poll tax lists record by district the names of persons who have paid all state poll taxes for a particular year. These lists were required to be submitted to the circuit courts and the Auditor of Public Accounts. The reports on audit are reports compiled by outside auditors on finances for Highland County.
Capitation tax lists from the Virginia Dept. of Taxation, 1933-1965 (Accession 44325, 44468) Virginia. Dept. of Taxation.