Administrative Information

Access Restrictions

There are no restrictions.

Use Restrictions

There are no restrictions.

Preferred Citation

Highland County (Va.) Tax and Fiscal Records, 1938-1973. Local government records collection, Highland County Court Records. The Library of Virginia, Richmond, Virginia 23219.

Acquisition Information

These items came to the Library of Virginia in a transfer of court papers from Highland County.

Historical Information

Highland County was named for its mountainous terrain. It was formed from Bath and Pendleton (West Virginia) Counties in 1847.

Scope and Content

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.

Related Material

Capitation tax lists from the Virginia Dept. of Taxation, 1933-1965 (Accession 44325, 44468) Virginia. Dept. of Taxation.

Index Terms

Corporate Names:

• Highland County (Va.). Circuit Court.

Subjects:

• Taxation -- Virginia -- Highland County.

Geographical Names:

• Highland County (Va.) -- History -- 20st century.

Genre and Form Terms:

• Local government records -- Virginia -- Highland County.
• Tax and fiscal records -- Virginia -- Highland County.

Adjunct Descriptive Data