Bedford Taxes | Gilliams of Virginia

GILLIAMs of Bedford County Personal Property Tax Lists
Updated December 29, 2009

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