The issue is what is being counted. The census counts people; the
personal property tax lists count taxable individuals. For the most part
slaves fell into two taxable categories 12--16 and 16+ with the upper
age being set by their ability to work. In addition, you have to look at
the employment; many people hired out part of their slaves and the
contracts frequently required that the employer pay for their clothing,
medical care and taxes. Then there is the reluctance of individuals to
pay taxes and the fact that taxes in Virginia were charged in the county
or city in which the property was not in the county of residence of the
owner; consequently you run into the question of what is a household. I
frequently use an example from Orange County for the state census of
1782 where the census and the property tax for the precinct was taken by
the same person.

Mrs. Mary Bell was listed in the tax list with 28 slaves and in the
census with 32; Henry Bell [her son] was listed in the tax list with 4
slaves and did not appear in the census [he lived in Kentucky]. He owned
four slaves who were still living on his mother's plantation in Orange.

Age for white male adults (in most counties although some did not comply
so you have to check the column headings or totals at the end of the
list) was 21 from 1782 to 1793; 16 thereafter; enslaved varied (again
best to check column headings) under 16 and over 16,  or 12-16, 16+,
both white and enslaved could be exempt for age or disability.

--
Barbara Vines Little, CG, FNGS, FUGA, FVGS
PO Box 1273
Orange, VA 22960

540-832-3473
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CG, Certified Genealogist, is a service mark of the Board for Certification
of Genealogists, used
under license by board-certified genealogists after periodic evaluation;
the board name is
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