Thanks much, Brent! I should have realized that they were referring only to personal property. Louisa Co. Tithables lists of 1767-1785 sometimes include acreage along with white tithables, & slaves on the single list. Was land routinely taxed before 1783 in most counties (aside from the early quit rents)? Bonnie ----- Original Message ----- From: "Tarter, Brent (LVA)" <[log in to unmask]> To: <[log in to unmask]> Sent: Friday, July 31, 2009 11:48 AM Subject: [VA-ROOTS] About Taxes It is important to remember that there were two kinds of taxes after 1783, on land and on people. The owners of land were taxed in the county or city where the land was, which showed up on the land tax books; and the people were taxed where they resided, which showed up on the separate personal property tax books where they resided. Enslaved people were also taxed, but because some enslaved people lived on land in a different county than the owner lived, and some were hired out to people who may have lived in other counties or cities, and some lease agreements specified that the owner paid the tax and some that the renter pay the tax, there was no uniformity about which personal property tax list on which the enslaved property was listed. Brent Tarter The Library of Virginia [log in to unmask] Please visit the Library of Virginia's Web site at http://www.lva.virginia.gov To subscribe, change options, or unsubscribe, please see the instructions at http://listlva.lib.va.us/archives/va-roots.html To subscribe, change options, or unsubscribe, please see the instructions at http://listlva.lib.va.us/archives/va-roots.html