Lunenburg Taxes | Gilliams of Virginia

Personal Property Taxes of Lunenburg County
Updated March 1, 2016

Overview
In 1782 the General Assembly of Virginia enacted a major revision of the commonwealth's tax laws. The act provided for statewide enumeration on the county level of certain personal property and land. It also 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 personal property 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 personal property tax books. Copies were prepared for the commissioner, county clerk, sheriff, and Auditor of Public Accounts.

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


Background
Two Gilliams appear in the Personal Property Taxes of Lunenburg:

Richard GILLIAM who married Agnes, the widow of Nicholas Hobson, appears in the records of Cumberland Parish. Richard is the son of Jeffrey GILLIAM of Charles City County. By 1787 Richard Gilliam has removed to Halifax County, VA. Apparently, Richard was childless for he leaves his estate to his nephews. His Will is dated 9 Dec 1794, and filed in Halifax County, VA.

Allen Gilliam, the son of James Gilliam and Martha Isbell, owned a Mill formerly belonging to Lodowick Farmer on the Meherrin for a short time in Lunenburg. By 1801 Allen Gilliam has removed to Charlotte County, VA.




Year
Name
Slaves
Source
1782
Richard Gilliam
Frank, Agg, Sam, Brister, Betsy
Image 6
1783
Richard Gilliam
Agg, Frank, and 4 small
Image 7
1784
Richard Gilliam
Agg, Francis, and 6 young negroes
Image 8
1785
Richard Gilliam
Frances, Agness, Bob, Kitt, Biddy, Sam, Elsey, Bristol, Lydda, Charles, Whaley
Image 9
1786
No Gilliams


1787
No Gilliams


1788
No Gilliams


1789
No Gilliams


1790
No Gilliams


1791
No Gilliams


1792
No Gilliams


1793
No Gilliams


1794
No Gilliams


14 May 1795
Allen Gilliam

List A, image 7
14 Apr 1796
Allin Gillum

List B, Image 6
14 May 1797
Allen Gilliam

List A, image 6
1798
Allin Gilliam

List B, Image 6
1799
Allen Gilliam

List B, Image 5
1800
Allen Gilliam

List B, Image 7
1801
No Gilliams


1802
No Gilliams


1803
No Gilliams


1804
No Gilliams


1805
No Gilliams


1806
No Gilliams


1807
No Gilliams


1808
Non Extant


1809
No Gilliams


1810
No Gilliams






Sources
  • Binns Genealogy.com. Lunenburg County, VA Personal Property Tax Lists.