Amherst Taxes | Gilliams of Virginia

GILLIAMs of Amherst County Personal Property Tax Lists
Updated March 18, 2016

Background
In 1782 the General Assembly of Virginia enacted a major revision of the tax laws of the commonwealth. The act provided for statewide enumeration on the county level of land and certain personal property. The act created a permanent source of revenue for the operation of government in Virginia.

Various revenue acts passed by the General Assembly established the tax rates and procedures for the collection of land 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 land tax books. Copies were prepared for the commissioner, county clerk, sheriff, and Auditor of Public Accounts.

Form of Land Tax Records:
The earlier manuscript lists are small booklets that record the names of property owners arranged by the initial letter of the surname. There is a separate volume for each district within the county, if the county was so divided. The district may be identified by the name of the commissioner for that district or by a geographical designation, such as “upper district” or “lower district.” Local militia designations such as “First battalion” or “District of Colonel Clay” were used also. Descriptions of tax districts may sometimes be recorded in the county court order books.


Records were extracted from images of Personal Property Tax Records posted at BinnsGenealogy.com. Source information refers to the List and Image as used by BinnsGenealogy.com



Overview:
Archelaus, John and Jarratt GILLIAM are the sons of William GILLIAM and Mary Jarratt, his wife. In the 1790’s Archelaus and Jarratt may be found in the taxes of neighboring Bedford County as Jarratt married the daughter of Richard GILLIAM of Bedford.

Archelaus for a time owns property in neighboring Bedford where he is also taxed.



Amherst County Personal Property Tax Lists, 1782-1803

Date
Name
White

Black

Horses
Cattle
Source
1782
Arch GILLIAM
1

1

2
2
Image 9
Date
Name
White

Black
>16
Black
<16
Horses
Cattle
Source
1783
Archibald GILLIAM
1


2
2
8
Image 9
Date
Name
White

Black >16
Black <16
Horses
Cattle
Source
1784
Archelaus GILLIAM
1


2
1
9
Image 11
1784
John GILLIAM
1


2
1
4
Image 11
Date
Name
White
White
16-21
Black >16
Black <16
Horses
Cattle
Source
1785
Archerlaus GILLIAM
1


2
2
6
Image 8
1785
John GILLIAM
1

1
2
1
3
Image 8
1786
Archelaus GILLIAM
1
1

2
1
6
Image 8
1786
John GILLIAM
1

1
2
1
5
Image 8
1787
Archebald GILLIAM
1


2
4
10
List B, 9
Date
Name
Tithes

Slaves

Horses

Source
5 May 1788
Archibald Gillum
1

1

3

List B, 4
Date
Name
White

Black
Black 12-16
Horses

Source
2 Apr 1789
Archelaus Gillum
1


1
4

List B, 5
2 Apr 1790
John Gillum
1

0
0
2

List B, 5
2 Apr 1790
Archibald Gillum
1


1
3

List B, 4
4 Apr 1791
John Gillum
1


1
2

List B, 5
25 May 1791
Archilous Gillum
1

1
1
4

List B, 5
7 Jun 1792
John Gillum
1

0
2
3

List B, 5
7 Jun 1792
Archilaus Gillum
1

1
1
3

List B, 5
5 Jul 1793
John GILLIAM
1


2
2

List B, 5
5 Jul 1793
Archabald GILLIAM
1

2
1
4

List B, 5
12 Aug 1794
John GILLIAM
1

0
2
3

List B, 5
18 Aug 1794
Archilbald GILLIAM
1

1
1
3

List B, 5
16 Apr 1795
John GILLIAM
1

2
1
2

List B, 5
5 May 1795
Archabald GILLIAM
1

2

4

List B, 5
2 Apr 1796
John GILLIAM
1

2
1
4

List B, 5
2 Apr 1796
Archibald GILLIAM
1

2

3

List B, 5
1 Apr 1797
Jarrard GILLIAM
1

2
2
2

List B, 5
1 Apr 1797
John GILLIAM
1

2
1
3

List B, 5
6 Jul 1797
Archabald GILLIAM
1

2
1
3

List B, 5
7 Apr 1798
John GILLIAM
1

2
1
3

List B, 5
7 Apr 1798
Jarrard GILLIAM
1

2
1
2

List B, 5
7 Apr 1798
Archabald GILLIAM
1

2
1
3

List B, 5
6 Apr 1799
John GILLIAM
1

3

4

List B, 5
6 Apr 1799
Jarratt GILLIAM
1

2
1
3

List B, 5
16 Jul 1799
Acherbald GILLIAM
1

2

3

List B, 5
9 Aug 1800
John GILLIAM
1

3
0
4

List B, 7
9 Aug 1800
Jarrett GILLIAM
1

3
1
1

List B, 7
9 Aug 1800
Archerbald GILLIAM
1

2
1
4

List B, 7
2 Apr 1801
Archebald GILLIAM
1

3

2

List B, 7
15 Jul 1801
Jarrett GILLIAM
1

3
1
1

List B, 7
25 Aug 1801
John GILLIAM
1

3
1
4

List B, 7
1802
Jarrett GILLIAM
1

4

3

List B, 7
1802
Archebald GILLIAM
1

3

2

List B, 7
1802
John GILLIAM
1

4
1
4

List B, 7
1803
John GILLIAM
2

4
1
4

List B, 8
1803
Archerbald GILLIAM
1

3
0
2

List B, 8
1803
Jarrett GILLIAM
1

5
0
2

List B, 7



Sources
  • Binns Genealogy.com. Virginia County Tax Lists