This is a consolidated list of approximately 34,000 names which appeared in the annual tax lists for Lincoln County, Kentucky between 1787 and 1811. Forty-six of the fifty-four Kentucky counties which existed in the year 1811 are mentioned in the descriptions of landholdings claimed by Lincoln County householders during this period; in fact, nearly half of the counties were created out of the original Lincoln County boundaries. Mr. Sutherland's "householders" (as opposed to the "landholders" referred to below) are heads of household who do not necessarily own the land upon which they and their families lived. Taxpayers (i.e., householders) recorded in the annual tax lists between 1787 and 1811 are listed here in alphabetical order along with the date of the tax list, the number of the tax book and the page number of the original entry, and an enumeration of all other persons living in the household.