There are some surviving lists for 1785 (some published as part of the
substitute for the 1790 federal census) and others that survive in
county records. In Botetourt County these vary from tax precinct to tax
precinct some including simply the number of dwellings and number of
"other buildings" others have descriptions that include the type of roof
and chimney.
Copies of the federal direct tax of 1798 do not survive except for two
copies for Spotsylvania for 1798. One for Berkeley district survives in
the Holladay family papers at the Virginia Historical Society and
includes a full description of the houses and buildings, the other is a
summary form that appears to cover the entire county and survives in
private hands. It was published in Volume 37 (1999) of the _Magazine of
Virginia Genealogy_.
The actual tax tickets for the 1st District of Virginia for 1815
survive and were published by Mary Kegley These include descriptions of
the houses and buildings. A summary document survives for King George
County and is in the collection of the Virginia Historical Society.
I have been told, but have not verified that a list for Berkeley County
(West) Virginia survives as well.
Barbara Vines Little, CG
Dominion Research Services
PO Box 1273
Orange, VA 22960
540-832-3473
[log in to unmask]
CG, Certified Genealogist, is a service mark of the Board for Certification of Genealogists, used under
license by board certified genealogists after periodic evaluation, and the board name is registered in the
US Patent & Trademark Office.
Michael Nicholls wrote:
> In the mid-1780's the states were asked to contribute money to the fed
> gov't under the Articles of Confederation based on the value of land
> and improvements. This actually created some lists that have survived
> for some Virginia counties and are located at the Library of Virginia.
> Some have dimensions of the buildings and note their construction
> type, but others just list the number of buildings and types. There
> are great inconsistencies. There was also a federal tax ca 1798, but I
> have no evidence at hand of the details. Some of these have survived
> for other states and have been used by architectural historians.-Mick
> Nicholls
> On Oct 14, 2008, at 3:11 PM, W. Scott Smith wrote:
>
>> To build on Linda's post, Virginia did not begin separating out the
>> value of
>> buildings on a tract of land until 1820. Before that time, my
>> research has
>> shown that the value or presence of a house on a given tract had
>> absolutely
>> no bearing on the value per acre that was assessed from 1782 to 1819.
>>
>> We often hear stories of windows, closets, and other things being
>> taxed, but
>> I have found no evidence of this. Other states have tax lists which
>> are an
>> architectural historian's dream, but Virginia is not one of them.
>>
>>
>> --
>> W. Scott Smith, Managing Partner
>> The Antiquaries, LC
>> Historical Research & Consulting
>>
>> Office: The Piedmont Center, 311 Rivermont Avenue
>> Mailing: P.O. Box 75, Lynchburg, VA 24505
>> Office 434-528-3995
>> Mobile 434-401-3995
>> www.theantiquaries.com
>>
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