I've a question about the Land Tax Records. I
have been under the perhaps mistaken
assumption that all buildings on a property
constituted the real tax base. By that I mean
that if a 100 acre property had a barn on it,
then it was taxed at the perceived value of
the barn.

Working in Pittsylvania County on the LTR, I
have done a complete search of the records
and on what was a 1495 acre property when
devised in lots in 1858, the LTR says that
from 1820 when they began to 1859 when this
particular individual's ownership ceased,
there were no buildings on the property.

However, a Deed of Partition shows 5 and a
bit lots with the aggregate being about 50%
cleared. One lot clearly says "in good
condition for agriculture". One might surmise
that the land was in the process of being
cleared as it was near the end of the owners
life and anticipation of higher return might
cause improvements.

However, the 1850 Agricultural Census shows
the same owner with 3 monster parcels,
unfortunately with the last two listed as the
gross acreage for all three. In the details,
the devil is clearly revealed in that all of
the groups have clearly got both agriculture
and animal husbandry going on.

So, has anyone been bitten by a similar
problem and is there a work-around? I've
looked at his Personal Property Tax records
and done a ratio of acres per slave which
remains similar despite acreage changes,
which to me indicates an active agricultural
concern. However, crop rotation and Edmund
Ruffin's 1832 Essays on Calcareous Manures
should mean that only parts of the terrain
were under cultivation at any one time.

What does the LTR actually tax? Main owner
house or all buildings?

Has anyone got figures apart from Kulikof on
cereal crop and tobacco farming with respect
to the average number of slaves it took per
acre or whatever measure one uses?

Thanks in advance.

Lyle

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