....but in pre 1820 Virginia, did widows pay Land Tax? Scott ********* The answer to your question is not easy and might vary depending upon the facts of ownership. The rule was (and remains) that the owner of the record title has the responsibility for the tax payment, just as now. So, if a woman was the owner (rather rare), then she was taxable and responsible for that payment either in her own right, through some new husband, through an appointed or agreed guardian, or (very rarely) through the court itself. Paul To subscribe, change options, or unsubscribe please see the instructions at http://listlva.lib.va.us/archives/va-roots.html