Land tax Usually recording the owners of land in each parish, and in most cases (particularly after 1772) the occupier's names are also included - sometimes only brief details of the occupiers are recorded, i.e. 'William Smith and others'. It is not usual for the name of property to be recorded. The rental column can often be blank but in theory it recorded the value of the property. However, properties were rarely revalued. Note: the term 'late' next to a persons name may actually mean they have moved rather than that they are deceased. Ditto marks are also used horizontally as well as vertically. 1778-1832