Tax records should not be overlooked. They are useful in several ways, and can help fill in some of the gaps, prior to and between, census years. They help us to know such things as where an ancestor lived, whether he owned land, and sometimes even how much land he owned and how much of it was under cultivation. From these records we can sometimes estimate birth years, death years, determine who neighbors were, distinguish between two men with the same name, find evidence of inherited land, and track migration. Several types of tax records from the colonial era are listed below.
Quit Rent Rolls
During southern Virginia's colonial period, land owners paid the king 1 shilling/50 acres annually. This was called quit rent and was, in effect, a land tax. The name comes from the idea that, once the fee is paid, the obligation is quit, or finished, for the year, and the practice dates back to the days of the old England feudal system. This tax effected land owners, and possibly also anyone who rented or leased land. The sheriff prepared a list of all land owners and the amount of land per each and this list was given to the Receiver-General, who collected the fees, then sent the lists and accounts to the English government.
Poll Tax
This was a per person annual tax, computed by dividing the colony and county expenses by the number of tithables. The poll tax accounted for the bulk of Virginia's revenue. Slaves and servants did not pay their own poll tax. Rather, their master paid it on their behalf. Heads of households were generally listed by name. Not only do these lists give an indication of where people lived; they also can help pin down an approximate birth year, since we know that the head of individual had to be a certain age to be tithable. Unfortunately, the records are sometimes so non-specific that it is difficult to determine whether the person listed is the ancestor you seek, if only his name is given, as in cases where the individual does not own land.
Definitions of tithables -
1624 "every male head above sixteen years of age"
1629 all agricultural workers added
1643 all males and Negro females aged 16 or over
1649 imported male servants of any age added
1658 free males 16 or over, all imported Negroes, imported white male servants, all Negro servants
1662 white women employed in agriculture were added
1680 Virginia-born male slaves at age 12, imported male slaves at 14, nonwhite women and free males still 16
1705 all males and nonwhite females taxed beginning at age 16
1723 wives of free nonwhite males added
Voting rights were eventually granted, but only to tithables who owned land. Thus, if your ancestor does not appear on a poll voting list, it might mean that he did not meet all of the requirements to qualify himself to vote. One example of a voting list includes the names of county residents who voted for representatives in the House of Burgesses. It may not seem useful on face value. However, such a list can give us an indication of the ancestor's county of residence during that particular year, and also assure us that this ancestor was a land owner, suggesting the importance of then searching through that county's land records for that era.
Parish Levy
The revenues from this annual tax were used to support the parish clergy, upkeep the parsonage as well as land which produced parish income, and to care for the poor within the parish boundaries. Accessing this information helps researchers to narrow down an ancestor's residence from the county level, down to a specific parish, and can also allow us to track migration. Of course, it is important to remember that boundaries changed. So if an ancestor appears in one parish, and then in a neighboring one, it does not necessarily mean that he moved.
During southern Virginia's colonial period, land owners paid the king 1 shilling/50 acres annually. This was called quit rent and was, in effect, a land tax. The name comes from the idea that, once the fee is paid, the obligation is quit, or finished, for the year, and the practice dates back to the days of the old England feudal system. This tax effected land owners, and possibly also anyone who rented or leased land. The sheriff prepared a list of all land owners and the amount of land per each and this list was given to the Receiver-General, who collected the fees, then sent the lists and accounts to the English government.
Poll Tax
This was a per person annual tax, computed by dividing the colony and county expenses by the number of tithables. The poll tax accounted for the bulk of Virginia's revenue. Slaves and servants did not pay their own poll tax. Rather, their master paid it on their behalf. Heads of households were generally listed by name. Not only do these lists give an indication of where people lived; they also can help pin down an approximate birth year, since we know that the head of individual had to be a certain age to be tithable. Unfortunately, the records are sometimes so non-specific that it is difficult to determine whether the person listed is the ancestor you seek, if only his name is given, as in cases where the individual does not own land.
Definitions of tithables -
1624 "every male head above sixteen years of age"
1629 all agricultural workers added
1643 all males and Negro females aged 16 or over
1649 imported male servants of any age added
1658 free males 16 or over, all imported Negroes, imported white male servants, all Negro servants
1662 white women employed in agriculture were added
1680 Virginia-born male slaves at age 12, imported male slaves at 14, nonwhite women and free males still 16
1705 all males and nonwhite females taxed beginning at age 16
1723 wives of free nonwhite males added
Voting rights were eventually granted, but only to tithables who owned land. Thus, if your ancestor does not appear on a poll voting list, it might mean that he did not meet all of the requirements to qualify himself to vote. One example of a voting list includes the names of county residents who voted for representatives in the House of Burgesses. It may not seem useful on face value. However, such a list can give us an indication of the ancestor's county of residence during that particular year, and also assure us that this ancestor was a land owner, suggesting the importance of then searching through that county's land records for that era.
Parish Levy
The revenues from this annual tax were used to support the parish clergy, upkeep the parsonage as well as land which produced parish income, and to care for the poor within the parish boundaries. Accessing this information helps researchers to narrow down an ancestor's residence from the county level, down to a specific parish, and can also allow us to track migration. Of course, it is important to remember that boundaries changed. So if an ancestor appears in one parish, and then in a neighboring one, it does not necessarily mean that he moved.
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