Record of property appraisals for tax purposes. Entries include owner’s name; description and value of land and town lots; number and value of enslaved laborers; number and aggregate value of horses and cattle; value of other property; and total assessment. Arranged by district, then alphabetically by owner; handwritten. Includes separate lists of Glade Lands; Officers Entitled to Land Westward of Fort Cumberland; and Soldiers Entitled to Land Westward of Fort Cumberland. For images of this record, see ALLEGANY COUNTY COMMISSIONERS OF THE TAX (Assessment Record) CE478.

Note: The districts comprise hundreds as follows: 1) Sandy Creek & Glade Hundreds; 2) Upper Old Town & Georges Creek Hundreds; 3) Town of Cumberland Hundred & Wills Town Hundred; 4) Cumberland Hundred & Murleys Branch Hundreds; and 5) Skipton & Fifteen Mile Creek Hundreds.