Property tax ledgers of Monongalia County, Virginia (1851-1862), later West Virginia (1863-1954). There are 175 ledgers including information collected annually regarding property owned by individual citizens of the county for purpose of taxation. Records for each year are entered by district, and for each district are listed the names of citizens in alphabetical order; from 1923 onward address information for each citizen is also included. Slave ownership and free African Americans are recorded through 1863; subsequent ledgers distinguish between white and African-American citizens.

The earlier volumes include substantial detail regarding taxable property, including horses, mules, cattle, sheep, hogs, carriages (such as pleasure carriages, stage coaches, jersey wagons, carryalls, buggies, and gigs), watches, clocks, pianos and harps, and household and kitchen furniture. Tracking of automobile ownership began in 1907. Bonds, capital, interest or profits, and income were also recorded. Later volumes include substantially less detail regarding property.

Ledgers for 1864 and 1865 are missing; there are other gaps in the total span of 1851 to 1954.