Faroe Islands Taxation
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Taxation Records [Lensregnskaber, Jordebogsregnskaber]
Taxation records (jordebogsregnskaber) predate the church records and contain useful lineage linking information, and can be used to establish relationships. The earliest records begin in 1584. Records generally contain names of properties, owners, operators and cultivators, sometimes lists of men working the property. The primary use was to identify the properties, assess their value. identify the persons responsible to pay the taxes, and to record payments.
County accounts, (lensregnskaper) contain accounts of fines, assessments, and punishments for violations of the law. These records generally identify a person, their residence, offense, and the amount of any fines or other punishments.