Property tax lists can be useful for several reasons. They serve as a substitute census by helping the researcher determine when an individual migrated to the region and when he moved from the area. They place a particular individual in a particular place at a particular time, very similar to [[Census|census]] records and [[Directories|directories]]. The main difference is taxes were collected each year. Federal census records were recorded every 10 years. Mid-20th century directories were recorded every two years in Wayne County, Ohio and Wooster. 19th-century directories for our area do not exist on a regular schedule. | Property tax lists can be useful for several reasons. They serve as a substitute census by helping the researcher determine when an individual migrated to the region and when he moved from the area. They place a particular individual in a particular place at a particular time, very similar to [[Census|census]] records and [[Directories|directories]]. The main difference is taxes were collected each year. Federal census records were recorded every 10 years. Mid-20th century directories were recorded every two years in Wayne County, Ohio and Wooster. 19th-century directories for our area do not exist on a regular schedule. |