Halifax County (Va.) Capitation and Personal Property Tax Ledger, 1861, is a manuscript volume that records the names of people who owe tax, how much paid on capitation tax, and then specifics about taxes paid on personal property including furniture, watches, plate, carriages, money, livestock, and slaves.

At least half of the volume has been used as a scrapbook during the 1890s-1930s circa, with the articles and pictures cut from unknown magazines pasted in over the tax information. The subjects of the scrapbook are mostly related to Biblical scenes, European royalty, Napoleon, American founding families such as the Jeffersons and Washingtons, travel, pets, artists and writers, poetry, and reproductions of paintings, drawings, and photographs with artistic themes. As noted on p. 280 of the book, the scrapbook was composed (probably just in part) by Louise H. Partrick and her helper Betty Martin, July 18, 1930. The 1930 census shows a Louise H. Partrick living in Scotland Neck, Halifax County, aged 9, with her parents Theodore F. and Watson K. Partrick. The same census also shows an Elizabeth Martin, aged 6, living with her parents John and Helen B. Martin in the town of Halifax.