The source is Sunlight on the Southside. I've owned this book for many years, but it can be read online at:
http://ftp.rootsweb.com/pub/usgenweb/va/lunenburg/census/sun001.txt

For present purposes it is not necessary to examine the provisions of the laws on the subject, earlier than the Act of the 4th Queen Anne, October, 1705.[63]
 
   That act provided: "That all male persons, of the age of sixteen years, and upwards, and all negro, mulatto, and Indian women, of the age of sixteen years, and upwards, not being free, shall be, and are hereby declared to be tithable, or chargeable, for defraying the public, county, and parish charges, in this her majesty's colony and dominion; excepting such only, as the county court, and vestry, for reasons, in charity, made to appear to them, shall think fit to excuse."
 
   It also provided: "That the owner or purchaser of every child, being a servant, and the parent or importer of every child, being free, at the first, second or third court, held for the county where such child shall be, after the arrival of the said child in this country, shall bring the said child before the county court, to have its age adjudged by the court; otherwise the said child to be accounted, and thereafter immediately become tithable as aforesaid, although not of the age of sixteen years; And the age of such child being adjudged by the court, shall be entered upon the records of the said court; and be accounted, deemed and taken, for the true age of the said child, in order to its becoming tithable, within the intent and meaning of this act."
 
   Another provision of this act was: "That the court of each county, divide the same into convenient precincts, and annually appoint one of the justices for each of the said precincts, to take a list of the tithables; every which justice, in convenient time, before the tenth of June then next following, shall give notice of his being appointed thereto, and of the place he designs to take the same at, by setting up a note thereof, at the church or chapel door of the precinct he is appointed for; and shall attend the same, on the said tenth day of June, if it happen not to be of a Sunday, and then on the next day following. And also in August court the next following, shall deliver the list so by him taken, together with the subscriptions of the tithables, to the clerk of the county court; who shall, the next court day, set fair lists thereof, up in the court-house, there to remain during the sitting of the court, for the view and inspection of all that please, for the discovery of such as shall be concealed."
 
   This law provided: That every master or mistress of a family, or in his or her absence, or non-residence at the plantation, his or her attorney, or overseer, shall, on the said tenth day of June, by a list under his or her hand, deliver, or cause to be delivered, to the justice appointed to take the same, the names and number of all the tithable persons abiding in, or belonging to, his or her family, the ninth of June, or the master or owner thereof, shall be adjudged a concealer, and be liable as a concealer of such and so many tithables as shall not be listed and given in; and listed, as afore is directed, shall forfeit and pay one thousand pounds of tobacco to the informer; to be recovered, with cost, by action of debt, bill, plaint, or information, in any court of record in this her majesty's
colony and dominion wherein no essoin, protection or wager of law shall be allowed. And if any justice appointed to take the list of tithables, shall not truly enter and list the names and number of his own tithables in that
district, in the list he gives in, he shall be adjudged a concealer; and for every tithable person so by him concealed, and not listed, shall forfeit and pay one thousand pounds of tobacco, to the use aforesaid; and to be recovered, with costs as aforesaid, in manner and form aforesaid."

Joy

  ----- Original Message ----- 
  From: Thelma Glover 
  To: [log in to unmask] 
  Sent: Wednesday, September 20, 2006 6:09 PM
  Subject: Re: Tax lists vs census


  Does your statement that taxes were paid at a designated place also apply
  during the Colonial period?  What is the source for this info?

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