It can be frustrating when a census or other record is missing or has been knowingly destroyed. It can be tempting to find some record to “substitute” in its place. But one needs to think about the record being used in lieu of the absent record and ask what the purpose of the original record was and what the purpose of the replacement was.
Using a tax record to substitute for a census record is problematic. That’s not because tax records are bad, but because they have a different purpose from a census record. Property taxes only include people who own property. Census records may have as their goal listing every head of household, listing every resident of a certain area, listing a specific subset of the population, etc. One should always use all the records at their disposal (and make certain to be on the lookout for new ones), but one should not refer to a record as being a substitute for another record when those two records had significantly different original purposes.
No responses yet