Tax List Column Headings

The Personal Property Tax List column headings represent the property categories that were taxable. These items were defined by Virginian law. Each county was responsible for accessing each individual based on these items. There were no standard forms available for the tax collector to use so it was his responsibility to handwrite his own forms. This created a non-standard tax list form because each comissioner created his own style of tax forms. Hence we find a variety of column headings for all the tax lists we photocopy. The same applies to the Land Tax List column headings but not in as great a variation.

For a generic list of Land Tax List column headings use the following as a guide:

• Name of individual charged with tax
• Quantity of land
• Rate of land per acre
• Value of land
• Amount of tax

The Land tax lists vary. There may be extra columns for city lots. The "1790" lists usually give monetary amounts in English pounds and shillings. The "1800" lists usually use dollars and cents.

For a generic list of Personal Property Tax List column headings use the following as a guide:

• Name of individual charged with tax
• Number of white male tithables over 16
• Blacks over 16
• Blacks over 12 and under 16
• Horses, etc
• Carriage wheels
• Ordinary licenses
• Stud horses
• Rates of covering and season
• Amount of tax

The Personal Property tax lists also vary. There may be extra columns additional taxable items such as different kinds of carriages or wagons. Billiard tables were sometimes included. Practicing physicians also had a special column. The column headings could also be different from page to page within the same tax list. The "1790" lists usually give monetary amounts in English pounds and shillings. The "1800" lists usually use dollars and cents.

The table below defines the headings found on each page of each tax list for the different county and city tax lists used. Click on the "1790" or "1800" Headings link for more information.