1832. The annual lists contain names of the owners and tenants of houses and land. The documents are normally found in County Record Offices within the Quarter Sessions records. For just one year, 1798, there is a duplicate set of lists for the whole of England and Wales (except Flintshire) held in The National Archives.
Land Tax records are helpful for relating individuals to specific properties in the generations before the surviving census returns. There are drawbacks. It is a Land Tax, therefore small properties, with no land attached, are not recorded. From 1798 it was possible to commute the tax, in other words to become exempt from future payments and from then onwards those properties are not listed.
We have copies of a number of the Buckland Brewer returns, attempting to chose ones roughly every five years. It is our intention to fill in the gaps when money allows.