In 1815, thinking that it needed additional revenue and that the War of
1812 was still going on, the General Assembly added a good many items to
the list of personal property that was subject to taxation that one
year. The personal property tax returns ordinarily list the number of
taxable slaves older than 12 and/or 16 (depending on the tax law at the
time), and the number of horses and cattle and carriages and the like
that each household was taxed on each year; but some years other items
got taxed.

In 1815 the list is very extensive and offers the best snap-shot
opportunity for learning about personal possessions. Among items subject
to taxation in that year were watches (gold and silver ones taxed at
different rates), coal pitts, clocks, icehouses, printing presses,
earnings from breeding stallions, and a good many items of household
furniture.

Annual county and city returns of land taxes and of personal property
taxes exist beginning in 1782. They are part of the Records of the
Auditor of Pulic Accounts, Record Group 48, Library of Virginia. Both
land and personal property tax records for most jurisdictions from 1782
and through most or all of the 19th century are available on microfilm
at the Library of Virginia in Richmond. If it is not convenient to view
the records at there, they can be borrowed from on Interlibrary Loan
through just about any public or academic library.

Brent Tarter
The Library of Virginia
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