Janet is correct, I believe.  At least until the 19th century, while a woman or widow living as head of household on land that had belonged to her deceased husband was chargeable with and responsible for the payment of all tithables living on the property, I think she was NOT chargeable for herself, since SHE was not a tithable.   Paul 
  ----- Original Message ----- 
  From: Janet Hunter 
  To: [log in to unmask] 
  Sent: Wednesday, January 21, 2004 4:49 PM
  Subject: Re: Tithes & Unmarried Women


  In a message dated 1/21/2004 1:08:40 PM Pacific Standard Time,
  [log in to unmask] writes:


  > Apparently widows did pay poll tax and inheritance taxes. Rachael Thrift
  > Gullatt widow of John Gullatt (died Feb/Mar 1784 Fairfax Co.) is listed in
  > the
  > late 1780s titheables with eight whites. The Inventory of John's Estate was
  > ordered by the Fairfax County Apr Court of 1784. In Apr 1784 records of Byan
  > Fairfax (former Lord Fairfax, John Gullatt was his and George Washington's
  > blacksmith) show Rachel Gullatt, widow of John Gullatt, writing to him for
  > money "As
  > she is distressed for leavies" (inheritance taxes?) and money to buy corn.
  >
  > Clay Gullatt Mount Airy NC
  >

  Clay,

  Can you give me a list of all eight whites for whom she paid then?  Does it
  include Rachel?

  The question is whether she was assessed ONE POLL FOR HERSELF...As I said,
  she would be responsible for all poll/tithables in her household.  Do you have a
  list of all eight tithables?  If I recall correctly from Powhatan Co. in
  1788, they weren't all listed.

  The overriding question is whether women were EVER counted as polls/tithes in
  "personal property" tax assessments.  This doesn't meant whether they were
  "responsible" for actually paying as the head of households, but whether they
  were counted as one poll in the tithables column.

  Best Regards,
  Janet Hunter

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