In 1723, the House of Burgesses passed two acts expanding the definition of a tithable. As a result, those subject to the tax included all free negroes, mulattos, and Indians (except tributary Indians) above age sixteen and their wives (Hening, 4:133.) In addition to their tithable lists, all masters were required to list the names of every person between the ages of ten and sixteen "for whom any benefit of tending Tobacco is allowed by this Act." In tithable lists, masters were required to distinguish which persons were primarily employed in the cultivation of tobacco. Those who violated the law were fined. Justices appointed to take the tithable lists compiled a separate list of persons between the ages of ten and sixteen, and returned these lists with the tithables (Waverley K. Winfree, ed., The Laws of Virginia; Being A Supplement To Hening's The Statutes At Large, 1700-1750 [1971], 251.)

In an attempt to avoid paying levies, some masters removed their tithables from the parish or county before 9 June. In the House of Burgesses session of November 1738, an act was passed which declared such activities illegal; as a result, any master engaging in this type of activity was fined. The act also stated that mariners and "seafaring persons," not being freeholders, were exempt from being listed as tithables (Hening, 5:35-36.)

In the October 1748, the House of Burgesses passed an act exempting sheriffs and the president, masters, scholars, and domestic servants of the College of William and Mary from the tithable lists. The act also required justices to deliver vouchers, as well as tithables, to the clerk of the county court in August. The term "voucher" likely refers to the original list of tithes each master wrote down on a scrap of paper and gave to the justice. If an overseer failed to turn in a list of tithables, the owner was held responsible (Hening, 6:40-44).

Frequently researchers attempt to use tithable lists to establish an exact age for an individual. When free males appeared for the first time in the household of an individual having their surname, they were at least sixteen years of age. When a free male appeared in his own name rather than in the household of another, he was probably twenty-one years of age. Tithable lists, however, should not be used to establish the exact year when someone was born. Because the lists record only the taxable work force, they may not serve as an accurate indication of an individual's complete slave holdings. Researchers must look for a will, appraisal, or inventory for a more complete picture of slave holdings.

After the establishment of the personal property tax in 1782 (see Research Note), tithables continued to be one of the taxable categories. In some instances, the Library of Virginia has both tithable and personal property tax lists for a county. In some cases, the names on the tithable lists may not completely match the names on the personal property taxes, so researchers may benefit from examining both records.

Case Study
The following situation shows the value of tithable lists for researchers. Zachariah Hendricks, of Cumberland County, died leaving a will recorded in 1783 (Cumberland County Will Book 2, p. 315.) Researchers attempting to identify Zachariah's father should first examine Cumberland County wills and deeds for the name Hendricks. The examination of wills does not provide the name of Zachariah's father, but it shows that he had a brother, Obadiah. The will of Obadiah Hendricks (Cumberland County Will Book 2, p. 434) mentions his brother, Zachariah, and another brother, Benjamin. In his will, Obadiah Hendricks freed the following slaves: Old Ben, Young Ben, Moses alias Bachus, Dansey, Martin, Will, Harry, Artimy, and Bess.

Examination of the Cumberland County deeds shows that when Zachariah Hendricks first purchased land in 1765, he was a resident of Amelia County (Cumberland County Deed Book 4, p. 60). Clayton Torrence's Virginia Wills and Administrations, 1632-1800 lists several wills for individuals named Hendricks in Amelia County. The 1777 Amelia County will of Benjamin Hendricks mentions executors, named Obadiah and Benjamin Hendricks, and makes a bequest to his son, Bernard Hendricks. No Hendricks will in Amelia County, however, mentions a son named Zachariah.

Fortunately, Amelia County has a long run of tithable records. In the 1746 list, Benjamin Hendricks listed Zachariah Hendricks as a tithable. 1n 1748, Benjamin Hendricks listed Zachariah Hendricks and Benjamin Hendricks Jr. In 1752, Benjamin Hendricks listed Benjamin Hendricks Jr. and Obadiah Hendricks. In 1762, Benjamin Hendricks listed Bernard Hendricks. These tithable lists reveal that Zachariah, Benjamin Jr., Obadiah, and Bernard were at one time or another listed as tithables in the household of Benjamin Hendricks Sr. The inventory of Benjamin Hendricks Sr. lists the following slaves: Ben, Bess, Harry, Joe, Peter, Bachus, Marten, Bob, Amos, Sally, Fan, Betty, Abigail, Rainy, Jenny, Rachel, Phebe, Silla, and Stephen (Cumberland County Will Book 4, p. 247.) The will of Obadiah Hendricks mentions slaves named Ben, Bess, Harry, Bachus, and Martin, which further connects Zachariah and his brother, Obadiah, to their father, Benjamin Hendricks Sr., of Amelia County. Only by using the Amelia County tithables is the father of Zachariah Hendricks able to be identified.

Research Note
In 1782 the General Assembly of Virginia enacted a major revision of the commonwealth's tax laws. The act provided for statewide enumeration on the county level of certain personal property and land. It also created a permanent source of revenue for the operation of government in Virginia.
Copies of annual lists of personal property owners for each county and city from 1782 (or the date of formation of the county if after 1782) to 1930, and for each fifth year thereafter, are available for research in the Library. The General Assembly passed an act in 1808 ordering the commissioners not to compile lists of taxpayers or collect taxes. In March 1864, the General Assembly suspended the revenue act of 1864 because there already were adequate funds in the treasury. Therefore no personal property tax records exist for the years 1808 and 1864.
The personal property tax records in the Library are one of four copies required by law. Prior to 1928, one copy of each tax book was sent to the Auditor of Public Accounts. After 1928, the personal property tax book for each locality was sent to the newly created Department of Taxation. The personal property taxes now in the collection come from these two agencies. There are more than 19,000 volumes, comprising one of the largest series of archival records in the Library.

Various revenue acts passed by the General Assembly established the tax rates and procedures for the collection of personal property taxes. At first, justices of the local court were designated to collect the taxes. By 1786, the county courts were directed to divide each locality into precincts and to appoint commissioners to collect the tax. Taxes were assessed between March and April of each year and were payable by the end of December. The commissioners prepared four "fair and correct" copies of the personal property tax books. Copies were prepared for the commissioner, county clerk, sheriff, and Auditor of Public Accounts.
Original personal property tax records for those Virginia counties which now are part of West Virginia from 1782 (or the date of the formation of the county if after 1782) to 1863 also are available for research in the Library. [Virginia State Library]

Revolutionary War Soldiers were exempted from taxes in Henry County during the war, and that rather than include their names with a notation as to exemption, they were omitted from the lists entirely.

Henry Co, VA was organized from Pittsylvania Co. [Halifax, Lunenburg] in 1778. Patrick Co., VA was organized from Henry Co, VA in 1790-1791. Also in 1806, a part of western Patrick County was annexed to Grayson Co., [from Wythe, Montgomery] and eventually became part of what is now Carroll Co., VA.

April 9, 1787 [Henry Co VA DB1:530] [inserted between pp. 530-31] "A poll taken of a section of Delegates at Henry County Courthouse this April 9, 1787 for Abraham Penn, Esq."
1. William Amos
2. Benjamin Neal
3. James Pigg
4. John Dunkin
5. John Hooker
6. Joseph Newman
7. James Crowley
8. Luke Foley
9. Edward Smith
10. Henry Jones
11. William Woody
12. James Taylor
13. Zadock Smith
14. Joseph Walden
15. Robert Wardin
16. Andrew Polson
17. John Brammer
18. Daniel Newman
19. Joseph Hurt
20. Charles Davis
21. James Poteat
22. John Sharp
23. Richard Manor
24. John Nevills
25. Moses Reynolds
26. Richard Boatman
27. William Bolling
28. John Homes
29. John Greggs
30. Beverage Hughes
31. Joseph Street
32. John Cameron
33. George Dodson
34. Charles Burnett
35. Samuel Perry
36. James Morrison
37. Martin Lawrence
38. Jacob FARRIS
39. John Henderson
40. George Mabry
41. Bartlett Foley
42. Thomas Morrow
43. James Williams
44. Bartlett Foley
45. Joseph Townley
46. James Williams
47. Peter Tittle
48. Anthony Tittle
49. Valentine Mayo
50. William Adams
51. Matthew Small
52. James Elkins
53. Samuel Crutcher
54. James Denny
55. Elisha Vinson
56. James Ingrum
57. John Ingrum
58. Samuel Johnson
59. John Day
60. William Witt
61. George Waller
62. John Hayley (Hailey?)
63. Daniel Smith
64. Robert Warder
65. Joseph Bolling
66. Phillip Anglin
67. George Dodson
68. Jesse Reynolds
69. John Hutchens
70. Michael Watson
71. Reubin Nance
72. Thomas Garnor
73. John Jamason
74. Thomas Richardson
75. John Morris
76. Francis Barrot
77. Shadrack Barrot
78. Hamon Critz
79. Bartlett Reynolds
80. William Cloud
81. William Carter
82. John Norton
83. Miller Easley
84. Peter France
85. Newhemiah Prator
86. Jacob Adams
87. Jacob Critz
88. John Parr, Sr.
89. William Tarylor [Taylor?]
90. Cain Acuff
91. Benjamin Garrett
92. Nicholas Koger
93. George Taylor
94. Joseph Taylor
95. Markham Lovell
96. Thomas Nunn
97. Andrew Wolverton
98. Eusebious Stone
99. Moses Harbour
100. William Banks
101. Phillip Penn
102. Ignatious Redman
103. Drury Salmon
104. William Sowell
105. George Reaves
106. Alexander Hunter
107. Spencer James
108. John Stokes
109. Waller Dent
110. John Bolling
111. Henry Sumpter
112. Abraham Eads
113. Ralph Shelton
114. Obediah Hudson
115. Warham Easley
116. George Carter
117. Fredk. Fulkerson
118. George Poor, Jr.
119. Thomas Harbour
120. Thomas Stone
121. John Barker
122. John Cooper
123. James Murphy
124. William Sharp
125. Benjamin Hancock
126. Jacob Adams, Jr.
127. James Sharp
128. Francis Turner
129. John France
130. Charles Foster
131. William Ison
132. Henry Koger
133. Charles Barnhard
134. John Spencer
135. Richard Adams
136. William Shelton
137. William Lynch
138. William Turner
139. Thomas Lockhart
140. Deverix Gilliam
141. Joseph Broady
142. John Randals
143. James Anthony
144. James Morton
145. Samuel Allen
146. Peter Bays
147. John Minter
148. Reubin Hill
149. Jacob Adams
150. John Ferrell
151. John Gussett
152. Isaac Harbour
153. Samuel Packwood
154. John Koger
155. Thomas Dodson
156. James Mankins
157. John Parr, Jr.
158. Thomas Smith
159. George Rodgers
160. Michael Barker
161. Bartlett Smith
162. William Breatheart
163. John Wells
164. William Acuff
165. Thomas Stovall
166. John Mathews
167. John Dillard
168. James East
169. Augustine Thomas
170. Thomas Holland
171. William Graves
172. Herbat Smith
173. James Bartlett
174. Charles Dodson
175. Henry Dillen
176. Henry Smith
177. John Taylor
178. Henry Clark
179. John Watson
180. Henry Harris
181. Eliphaz Shelton
182. John Barriott [Barrett]
183. Absolem Adams
184. John Fletcher
185. Rhoda Moore
186. William Cooksey
187. William Griffin
188. Richard Stockton
189. Henry France
190. Nathan Hall
191. Ignatious SIMS
192. Nathaniel Scales
193. William Fagan
194. John Wash (disputed)
195. Archelous Hughes
196. Samuel Tarrants
197. William Jamarson
198. Acquilla Blakley
199. David Roward
200. John Lackey
201. Edward Tatum
202. William Dodson
203. John Marr
204. George Hairston
205. Rowland Chiles
206. Henry Guffe
207. Henry Barksdale
208. Charles Hibbert
209. Stephen King
210. William Bartee
211. Christ. Perkins
212. John Brammer
213. John Staples
214. Samuel Critchfield
215. William Cromwell
216. John Clark
217. John Redd
218. James Haile
219. Hezekiah Shelton
220. Augustine Lawless
A Copy. Teste: Samuel Staples, Clerk

Henry Co VA Personal Property Tax Lists
24 April 1787


Isham BURNETT
Jeremiah BURNETT Jr.
Jeremiah BURNETT, Sr.
William BURNETT
William HARRISS
Beverage HUGHES
George MABERY
George MABERY, Jr.
David ROBERTSON
George THOMPSON
Thomas MURRELL
John PHILLPOTT
James DENNY (m Esther SMALL)
Isham BURNETT
Edward HYLTON [HILTON]
William BURNETT
William GARDNER
Thomas GARRISON
Daniel HOWELL
Martin LAURANCE
Thomas MAYO
Valentine MAYO
Richard PILSON
Robert PILSON
Samuel PHILPOTT
(1787 Census of Virginia, Henry Co, VA, Nettie-Schreiner Yantis)