Updated November 25, 2022
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:
The tax lists of Bedford are dominated by Richard GILLIAM whose Will was recorded in Bedford County in 1799. His Estate appears in the tax lists for the next several years. Beginning in 1802, Richard GILLIAM, Jr., is listed.
In the 1790’s Jarratt and Archelaus GILLIAM may also be found in the tax lists. Jarratt, the son of William GILLIAM and Mary Jarratt, his wife, married Ann, the daughter of Richard GILLIAM and Mary, his wife. Ann shortly after the union and Jarratt marries secondly Theodosia Davis, the daughter of Nathaniel Davis and Elizabeth Adkins, his wife. Theodosia’s brother, Isham, had previously married Elizabeth GILLIAM, the sister of Ann. Jarratt later removed to Amherst County.
Archelaus, the brother of Jarratt, married Judith Tooley.
Bedford County Personal Property Tax Lists, 1782-1805
| Date | Year | W>16 | W>21 | B>16 | B<16 | Tot B | Horses | Cattle | Source |
| 1782 | Richard GILLIAM | 1 | 1 | 3 | 6 | 5 | 19 | Image 6 | |
| Date | Year | Tithes | W>21 | B>16 | B<16 | Tot B | Horses | Cattle | Source |
| 1783 | Richard GILLIAM | 3 | 1 | 2 | 4 | 6 | 5 | 19 | Image 8 |
| 1784 | Richard GILLIAM | 3 | 1 | 2 | 4 | 6 | 6 | 19 | Image 9 |
| 1785 | Richard GILLIAM | 3 | 1 | 2 | 4 | 6 | 6 | 19 | Image 9 |
| 1786 | Richard GILLIAM | 4 | 1 | 3 | 5 | 8 | 6 | 13 | Image 7 |
| Date | Year | Tithes | W 16-21 | B>16 | B<16 | Horses | Cattle | Source | |
| 1787 | Richard GILLIAM | 1 | 3 | 6 | 5 | 13 | List B, 4 | ||
| 26 Mar 1788 | Richard GILLIAM | 1 | 3 | 5 | List B, 5 | ||||
| Date | Year | Tithes | W 16-21 | B>16 | B 12-16 | Horses | Cattle | Source | |
| 25 May 1789 | Richard GILLIAM | 1 | 3 | 1 | 5 | List B, 5 | |||
| 2 May 1790 | Gerrad GILLIAM | 1 | 2 | List B, 5 | |||||
| 26 Apr 1790 | Richard GILLIAM | 1 | 3 | 1 | List B, 5 | ||||
| 15 Apr 1791 | Richard GILLIAM | 1 | 3 | 5 | List B, 4 | ||||
| 15 Apr 1791 | Gerrad GILLIAM | 1 | 3 | List B, 4 | |||||
| 8 May 1792 | Richard GILLIAM | 1 | 3 | 2 | 5 | List B, 4 | |||
| 8 May 1792 | Gerand GILLIAM | 1 | 1 | List B, 4 | |||||
| Date | Year | Tithes | B>12 | Horses | Source | ||||
| 12 Jun 1793 | Richard GILLIAM | 4 | 5 | 6 | List B, 7 | ||||
| 1794 | Richard GILLIAM | 5 | 5 | 6 | List B, 6 | ||||
| Date | Year | Tithes | B>16 | B>12 | Horses | Source | |||
| 1795 | Archilas GILLIAM | 1 | 1 | List A, 6 | |||||
| 1795 | Richard GILLIAM | 2 | 2 | 5 | 6 | List A, 5 | |||
| 1795 | Jarratt GILLIAM | 1 | 1 | List A, 5 | |||||
| 1796 | Richard GILLIAM | 2 | 5 | 6 | 6 | List B, 5 | |||
| 1796 | Jarrat GILLIAM | 1 | 1 | 1 | 1 | List B, 5 | |||
| 24 Apr 1797 | Archelous GILLIAM | 1 | 1 | 1 | List A, 7 | ||||
| 1798 | Richard GILLIAM | 2 | 5 | 6 | 4 | List B, 7 | |||
| Date | Year | Tithes | B>16 | B>12 | Horses | Source | |||
| 1799 | Richard GILLIAM Estate | 1 | 5 | 4 | 3 | List B, 6 | |||
| 1800 | Richard GILLIAM Est | 1 | 5 | 4 | 3 | List B, 6 | |||
| 1801 | Richard GILLIAM Est | 1 | 5 | 4 | 3 | List B, 7 | |||
| 1802 | Richard GILLIAM | 1 | 4 | 4 | 3 | List B, 5 | |||
| 1803 | Richard GILLIAM | 2 | 4 | 4 | 3 | List B, 7 | |||
| 1804 | Richard GILLIAM | 1 | 4 | 4 | 3 | List B, 7 | |||
| 1805 | No GILLIAMs Listed |
Sources
- Binns Genealogy.com. Virginia County Tax Lists