Richmond Taxes | Gilliams of Virginia

City of Richmond, Personal Property Taxes
Updated March 15, 2016

Background:
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.

Copies of annual lists of personal property owners for each county and city from 1782 (or the date of formation of the county if after 1782) to 1930, and for each fifth year thereafter, are available for research at the Library of Virginia in Richmond. The General Assembly passed an act in 1808 ordering the commissioners not to compile lists of taxpayers or collect taxes. In March 1864, the General Assembly suspended the revenue act of 1864 because there already were adequate funds in the treasury. Therefore no personal property tax records exist for the years 1808 and 1864.

The personal property tax records in the Library are one of four copies required by law. Prior to 1928, one copy of each tax book was sent to the Auditor of Public Accounts. After 1928, the personal property tax book for each locality was sent to the newly created Department of Taxation. The personal property taxes now in the collection come from these two agencies. There are more than 19,000 volumes, comprising one of the largest series of archival records in the Library.

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.


Overview:
The City of Richmond Personal Property taxes were populated in the 1820’s and 1830’s by Richard C. Gililam, tobacconist who married Frances Patteson. Other Gilliams were free blacks Martha and Sarah B. Gilliam who may have hailed from Petersburg.




Year
Name
District
Slaves
Horses
Image
1787
No Gilliams




1788
No Gilliams




1789
Non extant




1790
Non extant




1791
No Gilliams




1792
No Gilliams




1793
No Gilliams




1794
No Gilliams




1795
No Gilliams




1796
No Gilliams




1797
No Gilliams




1798
No Gilliams




1799
No Gilliams




1800
No Gilliams




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




1811
No Gilliams




1812
No Gilliams




1813
No Gilliams




1814
No Gilliams




1815
No Gilliams




1816
No Gilliams




1817
No Gilliams




1818
Thomas Gilliam


1
Image 10
1819
Richard C. Gilliam

14

Image 11
1820
Non extant




1821
Non extant




1822
Non extant




1823
Non extant




1824
Richard C. Gilliam

23
2
Image 10
1825
Richard C. Gilliam
Monroe Ward
21
2
Image 19
1826
Richard C. Gilliam

30
2
Image 8
1827
Richard C. Gilliam

41
2
Image 8
1828
Richard C. Gilliam

45
2
Image 9
1829
Richard C. Gilliam

37
5
Image 9
1830
Richard C. Gilliam

31
5
Image 8
1831
Martha & Sarah Gilliam

2

Image 9
1831
Richard C. Gilliam

49
4
Image 8
1832
Richard C. Gilliam

52
5
Image 8
1832
Sarah Gilliam

1

Image 8
1832
Martha Gilliam

1

Image 8
1833
Richard C. Gilliam

47
2
Image 8
1833
Sarah Gilliam

1

Image 8
1833
Martha Gilliam (free)

2

Image 8
1834
Richard C. Gilliam

33
3
Image 8
1834
Sarah B. Gilliam (free)

1

Image 9



Sources
  • Personal Property Tax Lists. Binns Genealogy, www.binnsgenealogy.com