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Although valuation lists were made every year, only about every 7 years would a detailed list, as this one in 1771, be made. The printed forms named 27 types of taxable property, including all types of buildings, trade and money resources, farm animals, and land that had been built upon or fixed up. They also counted all male polls (persons) 16 years and older. The purpose of this list was to gather the information needed to divide the taxes equally among the towns.