To simplify an answer to your question, if you were a taxpayer in VA (and in some other colonies, as well), those beings owing you their subservience AND over whom you had a measure of domination, legal responsibility and obligation for upkeep, AND if those persons fell within the categories of those for whom taxes were payable, then you were responsible for the payment of those taxes owed by/for them.  Thus, if you owned slaves over certain ages, had apprentices, and had male children  or other charges over age 16, you were chargeable with taxes because they were in your control.  There were other special categories of people for whom you also might be chargeable, such as idiot males who nevertheless were able to work, etc.   Paul       
  ----- Original Message ----- 
  From: acottrell 
  To: [log in to unmask] 
  Sent: Monday, January 05, 2004 7:30 PM
  Subject: Information


  In Cumberland County, VA Daniel Carter had a number of Tithes listed to him, in the 1750's until 1760's.   What constituted a tithe attributer to him.  Thanks for your help


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