In 1840 the Poll or head tax was on all white males above 16 and the
enslaved above the age of 12 except for those exempted because of age or
infirmity by their county court; this like the land tax was paid to the
state; the tax on white males was paid to the county or city.
See /Acts of the General Assembly of Virginia/, 1839-1840, page 1.
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
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On 4/3/2023 9:27 AM, Metz, John (LVA) wrote:
> Let me follow up to say that a poll or “head” in this case is every adult.
>
> From: Metz, John (LVA)<[log in to unmask]>
> Date: Monday, April 3, 2023 at 9:11 AM
> To: Discussion of research and writing about Virginia history<[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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