I know of no mention of Tol Falas in the published
LOTR.
The
HOME volume
The Treason of Isengard has an outlined plot potential which states:
Quote:
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The fierce dark men of the South...have come in many ships and fill the Bay of Belfalas, and [have] taken the isle of Tolfalas.
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Since the Southrons "took" the isle, it must have been in the hands of Gondor previously, and that would seem logical.
As to its number of inhabitants and strategic importance, it's all guesswork. Fisher-folk, maybe, and a garrison of troops and small ships, for the purpose of watching the seas for invaders?