Who do the villagers believe the headless horseman is at the beginning of the tale, and why?

The town’s most dominant spirit is that of a headless man riding on horseback, believed by many to be the ghost of a Hessian soldier from the Revolutionary War, who is frequently seen rushing quickly through the village, often near the church. It is thought that he is rushing in search of his head, and he is known throughout the region as The Headless Horseman of Sleepy Hollow.