Actually the state did not/still does not care who paid/pays the tax as long
as it is paid. I can provide examples --both current and historical--in
which someone other than the owner of record was paying --frequently for
years.

The widow was charged with the tax for her dower interest; whether or not
she paid the tax was another story. Typically --but not always--you will
find the owner listed even if someone other than the owner paid the tax.
Leases are sometimes the exception.

Barbara

Barbara Vines Little, CG
PO Box 1273
Orange, VA 22960
phone/fax 540-832-3473 (evenings)
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CG is a service mark of the Board for Certification of
Genealogists®, used under license by board-certified associates who meet
genealogical competency standards prescribed for those programs.





----- Original Message -----
From: W. Scott Smith <[log in to unmask]>
To: <[log in to unmask]>
Sent: Thursday, December 12, 2002 5:08 PM
Subject: [VA-HIST] Widows & Taxes


> We think that we have the correct answer to this, but in pre 1820
Virginia,
> did widows pay Land Tax?
>
> Scott
>
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