Since today is Tax Day, it seemed an appropriate time to share some tax lists that are freely available.
New River Notes provides information about the Upper New River Valley of Virginia and North Carolina. It includes a 1787 Wilkes County, North Carolina tax list. My 6th-great-grandfather Francis Hardgrave is listed in Captain A. Trible's District, along with his Greer brothers-in-law. There is also a 1797 tax list for Wilkes County, North Carolina. By then, Francis Hardgrave had left Wilkes County. Other tax lists on the site are the 1774 list of tithables for Surry County, North Carolina; 1790 Surry County, North Carolina tax list; 1782 Montgomery County, Virginia land and personal property tax lists; 1802 Tazewell County, Virginia personal property tax list; 1806 Giles County, Virginia personal property tax list; 1810 Patrick County, Virginia personal property tax list; 1815 Ashe County, North Carolina tax list; 1831 Floyd County, Virginia personal property tax list; 1838 Smyth County, Virginia personal property tax lists (there is a separate list for free persons of color); and 1842 Carroll County, Virginia personal property tax list. There are numerous tax lists for Grayson County, Virginia and Washington County, Virginia.
Cape Fear Clans has the following tax lists: 1763 Bladen County, North Carolina tax list; 1755 Cumberland County, North Carolina tax list; 1801 list of taxable property for Captain Watson's district, Robeson County, North Carolina; and the 1825 tax list for Rockfish district, Cumberland County, North Carolina.
The Russell County, Virginia GenWeb has tax lists for Russell, County Virginia.
Images and partial transcriptions of the 1837 and 1838 Smith County, Tennessee tax lists and images of early Upcountry South Carolina tax lists are available at kenshelton.com.
The Sumner County, Tennessee Archives has Sumner County tax lists, 1795-1801. John Mills, the future husband of Francis Hardgrave's daughter Nancy (they married in 1820), was taxed in 1799 and 1800.
These are just a few examples. It's worthwhile to search and see if there are any free tax lists for your areas of interest. Although no one likes paying taxes, the taxpayers left us something useful: records of their residence in a particular place at a particular time, and possibly additional information.