Thanks, all, for the useful responses.  I was aware that the tax documents
specify only enslaved people over a certain age, but Sheri's information
regarding the ability of enslavers to have "older" and/or "infirm"
people removed from the taxation, as well as the details regarding hiring
out as shifting tax burden, helps me reconcile the difference between, say
24 enslaved on a census but only 5 enslaved on the tax records.

I think about slavery every day, and it still boggles the mind to see
humans treated as property in so many pernicious ways.

-Lois

Lois Leveen, Ph.D.
she/her/hers
Virginia Humanities Fellow
Library of Virginia
800 East Broad Street
Richmond, VA 23219


On Wed, Nov 10, 2021 at 8:59 AM Paul Heinegg <[log in to unmask]> wrote:

> This may have been the difference between owning a slave and paying
> taxes on the slave. It was common practice to "rent" slaves to others
> who would then pay the taxes. I suppose one might compare the number of
> taxable slaves (over the age of 16) to the number of slaves over 16 in
> the county.
>
> During the colonial period there were heavy fines for failure to pay
> taxes, split between the informer and county. This may have still been
> the case during the national period.
>
> Paul
>
> On 11/9/2021 9:09 AM, Jordan, Ervin L (elj7t) wrote:
> > Good morning, Dr. Leveen:
> >
> >
> >
> > I believe owners wanted to pay as little as possible in taxes on their
> slaves. Perhaps this source may have further relevant insights: Leslie
> Anderson Morales, ed., Virginia Slave Births Index, 1853-1865, 5 vols.
> (Westminster, Maryland: Heritage Books, 2007).
> >
> > Prof. Ervin L. Jordan Jr. (Associate Professor)
> > Research Archivist, Albert and Shirley Small Special Collections Library
> > University of Virginia
> > University office phone currently unavailable (teleworking from home)
> > President’s Commission on the University in the Age of Segregation
> > Affiliated faculty, John L. Nau III Center for Civil War History,
> >        University of Virginia College and Graduate School of Arts &
> Sciences
> > Advisory Board of the National Civil War Chaplains’ Research Center and
> >         Museum
> > Board of Directors, The Charlottesville Center for Culture and History:
> >        Home of the Albemarle Charlottesville Historical Society
> > Gettysburg Foundation Board of Directors
> > Jamestown-Yorktown Foundation Board of Trustees (Commonwealth of
> Virginia)
> > Wikipedia, The Free Encyclopedia entry “Ervin L. Jordan, Jr.”
> > https://en.wikipedia.org/wiki/Ervin_L._Jordan_Jr.
> >
> >
> >
> > -----Original Message-----
> > From: Discussion of research and writing about Virginia history <
> [log in to unmask]> On Behalf Of Leveen, Lois
> > Sent: Monday, November 8, 2021 1:19 PM
> > To: [log in to unmask]
> > Subject: Tracking enslavement through Census versus Property Tax records
> >
> >
> >
> > Howdy,
> >
> > This is a very nitty gritty question for folks who have worked on
> documents regarding enslavement, specifically regarding the number of
> enslaved people held as property by particular enslavers.
> >
> >
> >
> > I'm discovering some pretty significant discrepancies between the number
> of enslaved people listed in the 1850 and 1860 slave schedules, and the
> number listed in the State Auditor Property Tax records.  With the latter,
> I am able to see reported numbers of enslaved people for a particular
> enslaver year by year, not just decade by decade.  But the numbers are
> WAYYYY off.
> >
> > For example, somebody listed with over 20 enslaved people on the slave
> schedule has only 4 or 5 enslaved in the property tax listing for roughly
> the same time period.  I keep seeing this, over and over.
> >
> >
> >
> > I suspect someone who has more experience/knowledge working with these
> types of records might be able to explain the discrepancies.  If that's
> you, please school me -- I am all ears (or eyeballs, as I"ll be reading
> your answer).
> >
> >
> >
> > Thanks so much,
> >
> > Lois
> >
> >
> >
> > Lois Leveen, Ph.D.
> >
> > she/her/hers
> >
> > Virginia Humanities Fellow
> >
> > Library of Virginia
> >
> > 800 East Broad Street
> >
> > Richmond, VA 23219
> >
> >
> >
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