Land tax lists, 1851-1900

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The commissioner of the revenue recorded tax information for the county and then turned his books over to the clerk of the court. The clerk would preserve the books in his office and also make copies to send to the state auditor.

Early years have one list for a whole year; in later years as the city grew, lists were made for each ward or district of the city. In 1865 there was no tax collected. After that year, freed slaves began to buy property, and each district or ward kept separate lists for white landowners and 'colored' landowners.

Arranged in alphabetical order by the first letter of the surname within each year. Early lists give the name of person taxed, amount and description of taxable property, amount of tax, and county statistics. Later lists give the following information or a variation of it: name of person who by himself or by his tenant has the freehold in possession of the lot charged; nature of the owners estate, whether held in fee or for life; number of each lot in the city, or description of the part of the lot owned; name of the street on which the lot is situated; value of the lot; value of buildings on the lot; value of the lot, including buildings; the amount of tax on the lots and buildings at thirty cents on every $100 value thereof, for the support of the government; the amount of tax on lots and buildings, at 10 cents on every $100 value thereof, for the support of public free schools; total tax; explanations of alterations during the preceding year, especially from whom transferred, and when and how the owner derived the lot, and why, and upon what authority alteration was made; amount of tax levied for city purposes; and free school purposes (amount of taxes levied for city and district free schools).

Microfilm of the original records at the Virginia State Library in Richmond, Virginia.

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