This companion volume to Early Kentucky Householders (see Item 5680) lists 17,000 "landholders" whose names appeared in the annual tax lists for Lincoln County, Kentucky between 1787 and 1811. Unlike the aforementioned householders, Mr. Sutherland's "landholders" claimed land but did not necessarily occupy the land they owned.

Landholders recorded in the annual tax lists between 1787 and 1811 are listed here in alphabetical order along with the date of the tax list, the number of the tax book, the page number of the original entry, the amount of acreage, the nearest watercourse, and the name of the prior assignee. As an aid to research the compiler has drawn up (1) a complete "Surname Directory" like the one in the householders volume; and (2) a "Prior Assignee Directory," which links the names of previous landowners with present landowners. Furthermore, if your ancestor lived in Lincoln County during the period covered by these tax lists, you may find that the tax commissioners' references to watercourses and watersheds will help you to narrow your search to a specific area of the parent county and thence, by use of the charts provided by Mr. Sutherland, to any "new" county that might have been formed from Lincoln.