I appreciate the responses to date, but I remain a bit befuddled because I have multiple documents indicating taxes due from the same household, for different years in the 1840s, and only one indicates “poll” along with other applicable taxes. This was a household of free African Americans, with at least one adult male householder (the same head of household) for the various years for which I have found extant documentation. So it seems if it were a head tax, it would be levied EVERY year.
Am I missing something?
-Lois
> On Apr 3, 2023, at 7:06 AM, Tarter, Brent (LVA) <[log in to unmask]> wrote:
>
> For many decades by the 1840s, Virginia had taxed economically productive residents, including white men and enslaved men, women, and children. It was called a poll tax because it was a tax on people enumerated by head (poll) but not then a prerequisite for the franchise.
>
> Brent
> ________________________________
> From: Metz, John (LVA) <[log in to unmask]>
> Sent: Monday, April 3, 2023 9:11 AM
> To: [log in to unmask] <[log in to unmask]>
> Subject: Re: [VA-HIST] 1840 city property tax categories
>
> I am guessing that this is the tax per head represented in the household. Poll, after all, is an archaic reference to “head.”
>
> From: Lois Leveen <[log in to unmask]>
> Date: Monday, April 3, 2023 at 9:05 AM
> To: [log in to unmask] <[log in to unmask]>
> Subject: [VA-HIST] 1840 city property tax categories
> Howdy colleagues,
> I am looking at receipts for Richmond city property tax assessments from
> the 1840s. The form lists various types of taxable property:
> Lot
> House
> Horse
> Dog
> Carriage Wheel
> Poll
>
> I understand what most of those refer to, but I'm stumped by what "polls"
> are in this context (poll tax as a voting tax I understand, but this is
> property tax on a household whose Black members would not be eligible to
> vote for decades to come). I look forward to someone on this list
> educating me on what exactly this household had two of, that were treated
> as Polls for the purpose of taxation.
>
> Thanks,
> Lois
>
> Lois Leveen, PhD
> she/her/hers
>
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