A more thorough explanation:

A valuation list is an inventory of all the ratable hereditaments in a parish. This list includes information about the occupier, owner, property, extent of the property, gross estimated rental, and ratable value. The overseers of each parish traditionally prepare this list.

For example, a valuation list for a parish might include:

• Name of the occupier: John Smith
• Name of the owner: Jane Doe
• Property: 123 Main Street
• Extent of the property: 2 acres
• Gross estimated rental: $1,000 per month
• Ratable value: $800 per year

This information is used to determine the amount of taxes that each occupier must pay based on the value of their property. The valuation list is an important tool for local governments to ensure that taxes are fairly assessed and collected.