Before the Revolutionary War, taxes were collected on the personal property of male residents aged 21 and older. Tithable lists
, or lists of the taxable persons within each county, were created. Many of these tithable lists no longer exist, but some existing lists have been published in sources such as:
Woodson, Robert F., and Isobel B. Virginia Tithables from Burned Record Counties. . . . Richmond, Va.: Isobel B. Woodson, 1970. (FHL book 975.5 R4w; computer number 219225.) This is for 1768-1775.
Rental and quitrent
lists identify individuals who owed taxes on lands held by a grant from a proprietor
or from the Royal Governor. Only a few lists survive for this time period. The available quitrent lists for 1704 have been published in:
Smith, Annie Laurie Wright. The Quit Rents of Virginia: Richmond: Expert Letter Writing, 1957. (FHL book 975.5 R4sa; film 1035761 item 4; computer number 218882.)
Published tax lists reprinted from three Virginia periodicals are in:
Virginia Tax Records: From the Virginia Magazine of History and Biography, The William and Mary College Quarterly, and Tyler's Quarterly. Baltimore: Genealogical Publishing Company, 1983. (FHL book 975.5 R4v; computer number 289736.) These tax records include tithables, election, quitrent, poll, vestry, and personal property lists to 1783.
Tax Records Since 1782
Taxes on land and personal property
were assessed beginning in 1782. These records identify white males over 21 years of age and include references to real estate holdings, personal property, slaveholdings, and inheritances.
The 1787 lists have been published as a substitute for the 1790 census (see the “Census” section of this outline) in:
Schreiner-Yantis, Netti and Florence Speakman Love, comps. The 1787 Census of Virginia: An Accounting of the Names of Every White Male Tithable Over 21 Years, the Number of White Males Between 16 & 21 Years, the Number of Slaves Over 16 & Those Under 16 Years . . . 3 vols. Springfield, Va.: Genealogical Books in Print, 1987. (FHL book 975 R4sn; computer number 478967.) The original tax records show neighbors who are often relatives.
Several lists from 1782 to 1787 have also been published in:
Fothergill, Augusta B. Virginia Taxpayers, 1782-1787. 1940. Reprint, Baltimore: Genealogical Publishing, 1974. (FHL book 975.5 R4f 1974; computer number 219063.)
Several tax lists have also been printed to substitute for missing portions of the 1810 census. These are in:
Schreiner-Yantis, Netti. A Supplement to the 1810 Census of Virginia: Tax Lists of the Counties for Which the Census is Missing. Springfield, Va.: Genealogical Books in Print, 1971. (FHL book 975.5 R4s; computer number 227096.)
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