List members,

I continue to come up with perplexing questions in Joseph Ball's letter book. I wrote yesterday about the vexation of Virginians over being taxed to help pay for what we call the French & Indian War. Now I find another puzzle in a letter Ball wrote to his good friend Benjamin Waller, attorney of Williamsburg. He writes on 8 September 1758:

"I don't like the land tax. I DOUBT IT WILL EVER BE TAKEN OFF AGAIN. It was first laid here [England] to carry on a vigorous War against France and Spain: and reininsuated when that war was over, it should cease. but it never has; and I believe never will. When a tax is once laid, it scarce is taken off. 

(La plus que ca change, n'est-ce pas?)

However, I had always thought the land tax was instituted only after the Revolution, and first imposed in 1782 as a way for all of the colonies to pay its war debts. 

The passage indicates a land tax had already been levied in Virginia in 1758. Again, I'm asking our erudite list members for further details. 

I am, your humble servant
Craig Kilby

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