Is it correct to say that persons who appear in the personal property tax lists, says 1700-1800s actually paid taxes and that the lists did not include those who could not afford to pay taxes? I asked because as I was looking at 1840-1850s county minutes for Rappahannock County, I found numerous entries where the sheriff asked that delinquent tax and levies lists be accepted into court. In some cases the names were recorded and in other cases they were not. I ask in conjuction with research I am conducting on free negroes. In 1851 for example I found a list of 17 free negroes who could not pay their taxes but cannot remember if any of their names appear in the personal property tax list for that year, so I am wondering if someone does not appear in the tax list, that does not mean they were not in the county but could mean that they did not pay taxes.I have also wondered if those lists of delinquents exist somewhere - I have not seen them in the
 microfilm for the personal property - But wonder if they are still at the court house or if they were sent to the Public Auditor. 

Ruth Solomon


      

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