The reason for noting "whites males above 21" was that they were subject to a poll tax.  The poll tax was paid to the county where the man resided but the property tax was paid to the county where the "property" was.  I've run across many cases where prosperous gentlemen who owned land in multiple counties were taxed on personal property (usually slaves and/or livestock) in those counties but were only assessed  for the poll tax in their home county.

That may not be the case in this instance but I thought I'd throw the info out there.

kathy


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