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:
| Year | Name | W | W<21 | B>16 | B<16 | Horses | Cattle | Source |
| 1782 | Susannah Gilliam, Chloe, Joe, Lucy, Isaac, Jacob, Jean & Essex | 0 | 1 | 6 | 5 | 14 | Image 8 | |
| 1782 | Epap Gilliam Grace Lethy | 1 | 1 | 1 | 4 | 9 | Image 11 | |
| Year | Name | W | W>21 | B>16 | B<16 | Horses | Cattle | Source |
| 1782 | William Gilliam Chloe | 2 | 1 | 1 | 4 | 10 | Image 13 | |
| 1782 | William Gilliam, John And David, | 3 | 1 | 2 | 8 | Image 14 | ||
| 1783 | Susanna Guilliam, Chloe, Joe, Lewe, Isaac | 1 | 3 | 5 | 15 | Image 16 | ||
| 1783 | Epaphroditus Gilliam Grace, Let, Fan | 2 | 1 | 2 | 6 | 9 | Image 21 | |
| 1783 | William Gilliam | 2 | 1 | 1 | 7 | Image 21 | ||
| 1783 | William Gilliam (On Wreck Island) Cloe, Dan | 1 | 1 | 1 | 4 | 8 | Image 23 | |
| 1784 | William Gilliam | 2 | 2 | 1 | 10 | Image 7 | ||
| 1784 | Epaphroditus Gilliam | 3 | 2 | 3 | 5 | 15 | Image 7 | |
| 1784 | William Gilliam | 3 | 1 | 2 | 5 | 7 | Image 7 | |
| 1784 | Susannah Gilliam | 1 | 4 | 5 | 15 | Image 7 | ||
| 1785 | Susannah Gilliam | 1 | 5 | 4 | 14 | Image 9 | ||
| 1785 | William Gilliam | 1 | 1 | 10 | Image 9 | |||
| 1785 | John Gilliam | 1 | 1 | Image 9 | ||||
| 1785 | Epaphroditus Gilliam | 1 | 1 | 3 | 4 | 7 | Image 9 | |
| 1786 | William Gilliam | 1 | 1 | 8 | Image 8 | |||
| 1786 | Epaphroditus Gilliam | 1 | 1 | 3 | 4 | 7 | Image 8 | |
| Year | Name | W | W 16-21 | B>16 | B<16 | Horses | Cattle | Source |
| 1787 | Susannah Gilliam | 1 | 1 | 3 | 5 | 20 | A, Image 7 | |
| 8 May 1787 | Epaphrod Guilliam | 1 | 1 | 1 | 4 | 7 | B, Image 4 | |
| 8 May 1787 | Richard Gilliam | 1 | 2 | 1 | B, Image 4 | |||
| 8 May 1787 | William Gilliam | 1 | 1 | 9 | B, Image 4 | |||
| 5 May 1787 | David Gilliam | 1 | B, Image 4 | |||||
| Year | Name | W | W<21 | B>16 | B<12 | Horses | Cattle | Source |
| 1788 | Susannah Gilliam, And Jno | 1 | 2 | 1 | 5 | A, Image 5 | ||
| 9 Jun 1788 | Epaphroditus Gilliam | 2 | 1 | 3 | B, Image 4 | |||
| 14 Jun 1788 | William Gilliam | 2 | B, Image 4 | |||||
| 14 Jun 1788 | David Gilliam | 1 | B, Image 4 | |||||
| 3 Aug 1789 | Epaphroditus Gillom Estate | 2 | 1 | 4 | A, Image 4 | |||
| 3 Aug 1789 | William, Gilliam Infant | 2 | A, Image 4 | |||||
| 3 Aug 1789 | John Gilliam | 1 | 1 | A, Image 4 | ||||
| 18 Apr 1789 | Susanna Gilliam | 1 | B, Image 5 | |||||
| 14 Apr 1789 | Jno Gilliam | 1 | 1 | 1 | B, Image 5 | |||
| 5 Apr 1790 | John Gilliam | 1 | 1 | 2 | A, Image 5 | |||
| 3 Apr 1790 | Susanna Gilliam And Jos Halsey | 1 | 3 | 1 | 5 | A, Image 5 | ||
| 18 Sep 1790 | Epp Gilliam Estate | 2 | 1 | 4 | B, Image 2 | |||
| 18 Sep 1790 | William, Gilliam Inft | 2 | 2 | B, Image 2 | ||||
| 18 Sep 1790 | John Gilliam | 1 | B, Image 2 | |||||
| 24 Mar 1791 | John Gilham | 1 | 1 | 1 | 2 | A, Image 5 | ||
| 24 Mar 1791 | Susanna Gilham | 1 | 1 | 1 | A, Image 5 | |||
| Sep 1791 | William Gillom | 2 | 2 | B, Image 3 | ||||
| Sep 1791 | John Gilliam | 1 | B, Image 3 | |||||
| Sep 1791 | Eupaphroditus Gillom Est | 2 | 1 | 3 | B, Image 3 | |||
| 12 Mar 1792 | Jno Gilliam {TR & RG | 3 | 2 | 4 | A, Image 5 | |||
| 14 Mar 1792 | Susanna Gilliam | 2 | 1 | A, Image 5 | ||||
| Aug 1792 | John Gillom | 1 | 1 | B, Image 2 | ||||
| Aug 1792 | William Gilliam, Jr | 2 | 2 | B, Image 2 | ||||
| Sep 1792 | Eupaphroditus Gilliam Estate | 1 | 2 | B, Image 2 | ||||
| Sep 1792 | Richard Gilliam | 1 | 1 | 2 | B, Image 2 | |||
| Sep 1792 | James Gilliam | 1 | 1 | B, Image 2 | ||||
| Apr 1793 | Epaphroditus Gillom Estate | 0 | 1 | 3 | A, Image 3 | |||
| 1793 | Richard Gilliam | 1 | 1 | 2 | A, Image 3 | |||
| 1793 | James Gilliam | 1 | 1 | A, Image 3 | ||||
| Aug 1793 | John Gilliam | 1 | 1 | A, Image 3 | ||||
| Aug 1793 | William Gilliam Estate | 2 | 2 | A, Image 3 | ||||
| Aug 1793 | John Gilliam son of Do | 1 | A, Image 3 | |||||
| Aug 1793 | Richard Gilliam Jur | 1 | A, Image 3 | |||||
| 10 Apr 1793 | James Gilliam | 1 | 1 | B, Image 5 | ||||
| 12 May 1793 | Sussana Gilliam | 2 | 1 | B, Image 5 | ||||
| 26 May 1793 | John Gilliam | 1 | 2 | 1 | B, Image 6 | |||
| 26 May 1793 | Curd Gilliam | 1 | 1 | 1 | B, Image 6 | |||
| 29 May 1794 | Eupaphroditus Gillom Estate | 1 | 3 | Image 3 | ||||
| 29 May 1794 | Richard Gillom | 1 | 1 | 2 | Image 3 | |||
| 29 May 1794 | Richard Gillom son of Wm | 1 | 1 | Image 3 | ||||
| 29 May 1794 | William Gillom Estate | 1 | 2 | Image 3 | ||||
| 29 May 1794 | John Gillom son of Wm | 1 | 1 | Image 3 | ||||
| 18 Oct 1794 | John Gillom son of Dite | 1 | 1 | Image 3 | ||||
| 18 Oct 1794 | James Gillom son of Do | 1 | 1 | Image 3 | ||||
| 21 Aug 1795 | Curd Gilliam | 1 | 0 | 0 | 0 | A, Image 6 | ||
| 27 Aug 1795 | Susanna Guilham | 0 | 2 | 0 | 1 | A, Image 6 | ||
| 9 Sep 1795 | John Gilliam | 1 | 2 | 0 | 1 | A, Image 6 | ||
| 21 Jun 1795 | James Gillom | 1 | 1 | B, Image 3 | ||||
| 21 Jun 1795 | John Gillom | 1 | B, Image 3 | |||||
| 21 Jun 1795 | Eupaphroditus Gillom Estate | 1 | 1 | 3 | B, Image 3 | |||
| 10 Jul 1795 | William Gillom Estate | 1 | 2 | B, Image 3 | ||||
| 10 Jul 1795 | Richard Gillom | 1 | 1 | B, Image 3 | ||||
| 16 Mar 1796 | William Gilliam | 1 | 0 | 0 | 1 | A, Image 5 | ||
| 8 Apr 1796 | John Gilliam | 1 | 2 | 0 | 2 | A, Image 5 | ||
| 23 Apr 1796 | Richard Curd Gilliam | 1 | 0 | 0 | 0 | A, Image 5 | ||
| 23 Apr 1796 | Susanna Gilliam | 0 | 0 | 0 | 1 | A, Image 5 | ||
| 9 Apr 1796 | James Gilliam | 1 | 1 | B, Image 4 | ||||
| 19 Mar 1796 | Richard Gilliam | 1 | 1 | B, Image 4 | ||||
| 19 Mar 1796 | William Gilliam Est | 1 | 2 | B, Image 4 | ||||
| 19 Mar 1796 | David Gilliam | 1 | 1 | B, Image 4 | ||||
| 19 Mar 1796 | John Gilliam son Wm | 1 | 1 | B, Image 4 | ||||
| 7 Sep 1796 | Epaphroditus Gilliam Estate | 0 | 1 | 1 | 3 | B, Image 4 | ||
| 7 Sep 1796 | James Gilliam | 1 | 1 | B, Image 4 | ||||
| 7 Sep 1796 | John Gilliam | 1 | 1 | B, Image 4 | ||||
| 10 Mar 1797 | Isham Gilliam | 1 | 1 | A, Image 4 | ||||
| 11 Jun 1797 | John Gilliam son of Jno | 1 | 6 | 0 | 3 | A, Image 5 | ||
| 7 Aug 1797 | Susanna Gilliam | 0 | 2 | A, Image 5 | ||||
| 7 Aug 1797 | Richard Curd Gilliam | 1 | 1 | 0 | 1 | A, Image 5 | ||
| 10 Jun 1797 | Richard Gilliam | 1 | 2 | 2 | B, Image 4 | |||
| 10 Jun 1797 | Epaphroditus Gilliam Estate | 1 | 3 | B, Image 4 | ||||
| 10 Jun 1797 | James Gilliam | 1 | 1 | B, Image 4 | ||||
| 10 Jun 1797 | John Gilliam | 1 | 1 | B, Image 4 | ||||
| 10 Jun 1797 | Richard Gilliam | 1 | 1 | B, Image 4 | ||||
| 10 Jun 1797 | David Gilliam | 1 | 1 | B, Image 4 | ||||
| 10 Jun 1797 | William Gilliam Estate | 1 | 2 | B, Image 4 | ||||
| 26 May 1798 | Richard Gilliam | 1 | 0 | 0 | 2 | A, Image 5 | ||
| 4 Aug 1798 | William Gilliam son of Jno | 1 | 1 | A, Image 5 | ||||
| 1798 | Jno Gilliam son of Do | 1 | 2 | 0 | 3 | A, Image 5 | ||
| Year | Name | W | B | B>16 | Horses | Source | ||
| 4 Aug 1798 | Isham Gilliam | 1 | 1 | A, Image 5 | ||||
| 4 Aug 1798 | Susanna Gilliam | 2 | A, Image 5 | |||||
| 4 Aug 1798 | Richard Curd Gilliam | 1 | 2 | 0 | 2 | A, Image 5 | ||
| Year | Name | W | B>16 | B12 | Horses | Source | ||
| 4 Aug 1798 | Richard Gillom | 1 | 1 | B, Image 7 | ||||
| 4 Aug 1798 | William Gilliam, Estate of Wm Gillom | 1 | 2 | B, Image 7 | ||||
| 4 Aug 1798 | James Gillom | 1 | 1 | B, Image 7 | ||||
| 4 Aug 1798 | Eupaphroditus Gillom Estate | 1 | 3 | B, Image 7 | ||||
| 4 Aug 1798 | John Gillom | 1 | 1 | B, Image 7 | ||||
| 4 Aug 1798 | David Gillom | 1 | 1 | B, Image 7 | ||||
| Year | Name | W | B>16 | B 12-16 | Horses | Source | ||
| 3 Apr 1799 | Isham Gilliam | 1 | 1 | A, Image 4 | ||||
| 14 May 1799 | Susanna Gilliam | 0 | 0 | 0 | 1 | A, Image 4 | ||
| 8 July 1799 | Richard Curd Gilliam | 1 | 2 | 0 | 2 | A, Image 4 | ||
| 12 Aug 1799 | John Gilliam | 1 | 2 | 2 | A, Image 4 | |||
| 20 Apr 1799 | Jesse Gillom | 1 | 1 | B, Image 4 | ||||
| 20 Apr 1799 | David Gillom | 1 | 2 | B, Image 4 | ||||
| 20 Apr 1799 | Richard Gillom | 1 | 2 | B, Image 4 | ||||
| 20 Aug 1799 | John Gillom, son of Dite | 1 | 1 | B, Image 4 | ||||
| 20 Aug 1799 | James Gillom, son of Dite | 1 | 2 | B, Image 4 | ||||
| 14 Jul 1800 | Richard Gilliam | 1 | 1 | 0 | 3 | A, Image 6 | ||
| 27 Aug 1800 | Richard Curd Gilliam | 1 | 1 | 1 | 3 | A, Image 6 | ||
| 27 Aug 1800 | Isham Gilliam | 1 | 1 | A, Image 6 | ||||
| 12 Apr 1800 | James Gillom | 1 | 2 | B, Image 4 | ||||
| 12 Apr 1800 | John Gillom, son of Dite | 1 | 1 | 2 | B, Image 4 | |||
| 23 Apr 1800 | Richard Gillom | 1 | 2 | B, Image 4 | ||||
| 23 Apr 1800 | David Gillom | 1 | 1 | B, Image 4 | ||||
| 11 Apr 1801 | Isham Gilliam | 1 | 2 | A, Image 5 | ||||
| 11 Apr 1801 | Richard Curd Gilliam | 1 | 3 | 0 | 2 | A, Image 5 | ||
| 11 Apr 1801 | Susanna Gilliam | 0 | 0 | 0 | 2 | A, Image 5 | ||
| 11 Apr 1801 | Richard Gilliam | 1 | 3 | 2 | 3 | A, Image 5 | ||
| 11 Apr 1801 | John Gilliam | 1 | 2 | 0 | 3 | A, Image 5 | ||
| 11 Apr 1801 | John Gillom son of Dite | 1 | 1 | 2 | B, Image 8 | |||
| 11 Apr 1801 | James Gillom son of Do [son of Dite] | 1 | 2 | B, Image 8 | ||||
| 11 Apr 1801 | Richard Gillom son of Wm | 1 | 1 | B, Image 8 | ||||
| 15 Apr 1801 | David Gillom, son of Wm | 1 | 1 | B, Image 8 | ||||
| 16 Jun 1802 | Isham Gilliam | 1 | 2 | 0 | 1 | A, Image 4 | ||
| 14 Aug 1802 | John Gilliam | 1 | 3 | 3 | A, Image 4 | |||
| 14 Aug 1802 | Jno Gilliam, son of Dite | 1 | 1 | 2 | A, Image 4 | |||
| 14 Aug 1802 | Susanna Gilliam | 0 | 1 | 2 | A, Image 5 | |||
| 14 Aug 1802 | Richard Curd Gilliam | 1 | 2 | 2 | A, Image 5 | |||
| 14 Aug 1802 | Richard Gillom | 1 | 3 | 3 | 3 | B, Image 5 | ||
| 14 Aug 1802 | James Gillom of Dite | 1 | 2 | B, Image 5 | ||||
| 2 Apr 1803 | John Gilliam, son of Jno | 1 | 3 | 0 | 5 | A, Image 6 | ||
| 2 Apr 1803 | Richard C Gilliam | 1 | 2 | 0 | 2 | A, Image 6 | ||
| 11 Aug 1803 | Susanna Gilliam | 0 | 1 | 0 | 2 | A, Image 6 | ||
| 13 Aug 1803 | John Gilliam | 1 | 1 | 3 | A, Image 6 | |||
| 9 May 1803 | Isham Gillom | 1 | 2 | 2 | B, Image 3 | |||
| 18 Aug 1803 | James Gillom | 2 | B, Image 3 | |||||
| 3 Aug 1803 | Richard Gillom | 1 | 3 | 3 | 4 | B, Image 4 | ||
| 4 May 1804 | John Gilliam, son of Dite | A, Image 6 | ||||||
| 17 Aug 1804 | Jno Gilliam, son of Jno | 1 | 4 | 0 | 4 | A, Image 6 | ||
| 17 Aug 1804 | Richd Curd Gilliam | 1 | 2 | 0 | 4 | A, Image 6 | ||
| 6 Sep 1804 | Susanna Gilliam | 0 | 1 | 0 | 2 | A, Image 7 | ||
| 11jul 1804 | Isham Gillom | 1 | 3 | 2 | B, Image 4 | |||
| 11 Aug 1804 | Richard Gillom | 1 | 4 | 2 | 4 | B, Image 4 | ||
| 11 Aug 1804 | James Gillom | 1 | 2 | B, Image 4 | ||||
| 1805 | Richard Curd Gilliam | 1 | 2 | 1 | 4 | A, Image 6 | ||
| 1805 | John Gilliam, son of Jno | 1 | 4 | 1 | 6 | A, Image 6 | ||
| 1805 | Susanna Gilliam | 0 | 0 | 0 | 2 | A, Image 6 | ||
| 5 Jun 1805 | James Gillom | 1 | 2 | B, Image 3 | ||||
| 1 Aug 1805 | Richard Gillom, son of Dito | 1 | 4 | 2 | 5 | B, Image 3 | ||
| 27 Aug 1805 | Isham Gillom | 1 | 3 | 1 | B, Image 3 | |||
| 23 Apr 1806 | Jno Gilliam | 1 | 2 | 0 | 4 | A, Image 6 | ||
| 1806 | Isham Gilliam | 1 | 3 | 1 | 2 | A, Image 6 | ||
| 1806 | John Gilliam | 1 | 4 | 0 | 3 | A, Image 6 | ||
| 1806 | Richard Curd Gilliam | 1 | 2 | 1 | 3 | A, Image 6 | ||
| 1806 | Susanna Gilliam | 1 | 2 | A, Image 6 | ||||
| Jul 1806 | James Gillom | 1 | 2 | B, Image 4 | ||||
| Jul 1806 | Richard Gillom | 1 | 4 | 2 | 6 | B, Image 4 | ||
| 1807 | John Gilliam, son J | 1 | 3 | 1 | 5 | A, Image 6 | ||
| 1807 | Susannah Gilliam | 0 | 1 | 0 | 2 | A, Image 6 | ||
| 1807 | John Gilliam son of Epaphroditus | 1 | 2 | 0 | 4 | A, Image 7 | ||
| 1807 | Richard C. Gilliam | 1 | 4 | 0 | 4 | A, Image 7 | ||
| 10 Aug 1807 | Richard Gillom | 1 | 5 | 1 | 5 | B, Image 3 | ||
| 10 Aug 1807 | James Gillom | 1 | 2 | B, Image 3 | ||||
| 1808 | Nonexistent | |||||||
| 1809* | Isham Gilliam | 1 | 3 | 1 | 3 | A, Image 7 | ||
| 1809* | Susannah Gilliam | 0 | 0 | 0 | 1 | A, Image 7 | ||
| 1809 | Most of the 1809 Tax Lists are illegible | |||||||
| 10 Apr 1809 | Richard Gillom | 1 | 5 | 3 | 6 | B, Image 4 | ||
| 10 Apr 1809 | James Gillom | 1 | 2 | B, Image 4 | ||||
| 16 May 1809 | Richard Gillom, W Island | 1 | 4 | 2 | B, Image 5 | |||
| 10 May 1810 | Nancy Gilliam | 1 | 1 | A, Image 4 | ||||
| 1810 | Richard Gilliam | 1 | 6 | 3 | 7 | A, Image 4 | ||
| 1810 | William Gilliam, Campl | 6 | 3 | A, Image 4 | ||||
| 1810 | Isham Gilliam | 1 | 3 | 1 | 1 | A, Image 4 | ||
| 1810 | John Gilliam | 1 | 3 | 5 | 4 | A, Image 4 | ||
| 5 Mar 1810 | John Gilliam | 1 | 1 | 0 | 2 | B, Image 6 | ||
| 18 Apr 1810 | Charles Gilliam, Est | 0 | 1 | 0 | 1 | B, Image 6 | ||
| 5 May 1810 | Richard C. Gilliam | 1 | 4 | 0 | 4 | B, Image 6 |
Sources
- Binns Genealogy.com. Virginia County Tax Lists