The original 1790 enumerations covered the present states of Connecticut, Delaware, Georgia, Kentucky, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, North Carolina, Pennsylvania, Rhode Island, South Carolina, Tennessee, Vermont, and Virginia. Unfortunately, not all the schedules have survived, the returns for the states of Delaware, Georgia, Kentucky, New Jersey, Tennessee, and Virginia having been lost or destroyed, possibly when the British burned the Capitol at Washington during the War of 1812, though there seems to be no proof for this. For Virginia, taxpayer lists made in the years 1782-1785 have been reconstructed as replacements for the original returns.
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