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.
Overview:
The following data was taken from Binns Genealogy: 1790/1800 County Tax Lists of Virginia.
| Last Name | First Name | County/City | List | Image |
Gilham | John | Albemarle | 1789 Personal A | 7 |
Gilham | John, Junr | Albemarle | 1789 Personal A | 6 |
Gilham | John, Senr | Albemarle | 1789 Personal A | 6 |
Gillum | Elisha | Albemarle | 1789 Personal B | 8 |
Gillum | James | Albemarle | 1789 Personal B | 8 |
Gillum | John | Albemarle | 1789 Personal B | 8 |
Gillum | John, Jr. | Albemarle | 1802 Personal A | 10 |
Gillum | John | Albemarle | 1802 Personal A | 11 |
Gillum | Pleasant | Albemarle | 1802 Personal A | 12 |
Gillum | John | Albemarle | 1802 Personal B | 13 |
Gillum | Elisha | Albemarle | 1802 Personal B | 13 |
Gilliam | James | Amelia | 1790 Personal | 7 |
Gilliam | John | Amelia | 1800 Land | 11 |
Gilliam | John | Amelia | 1791 Land | 5 |
Gilliam | William | Amelia | 1800 Land | 10 |
Gilliam | William | Amelia | 1800 Personal | 10 |
Gilliam | William | Amelia | 1790 Personal | 7 |
Gilliam | William | Amelia | 1791 Land | 5 |
Gillum | Archibald | Amherst | 1790 Personal B | 5 |
Gillum | John | Amherst | 1790 Personal B | 6 |
Gilliam | John | Amherst | 1799 Personal B | 7 |
Gilliam | Jarrett | Amherst | 1799 Personal B | 7 |
Gilliam | Archerbald | Amherst | 1799 Personal B | 7 |
Gilham | William | Augusta | 1790 Personal A | 10 |
Gilliam | Richard | Bedford | 1789 Personal B | 6 |
Gilliams | Richard (Estate) | Bedford | 1800 Personal B | 5 |
Gilliam | Hinchia | Brunswick | 1788 Personal B | 10 |
Gilliam | John | Brunswick | 1798 Personal | 15 |
Gilliam | John | Brunswick | 1788 Personal B | 10 |
Gilliam | Susanna | Buckingham | 1788 Personal A | 6 |
Gilliam | Jas | Buckingham | 1788 Personal A | 6 |
Gilliam | Epaproditus | Buckingham | 1788 Personal B | 5 |
Gilliam | William | Buckingham | 1788 Personal B | 5 |
Gilliam | David | Buckingham | 1788 Personal B | 5 |
Gilliam | Richard | Buckingham | 1800 Personal A | 8 |
Gilliam | John, Jr. | Buckingham | 1800 Personal A | 8 |
Gilliam | Richard Curd | Buckingham | 1800 Personal A | 8 |
Gilliam | Isham | Buckingham | 1800 Personal A | 8 |
Gillom | James | Buckingham | 1800 Personal B | 5 |
Gillom | John, Son of David | Buckingham | 1800 Personal B | 5 |
Gillom | Richard | Buckingham | 1800 Personal B | 5 |
Gillom | David | Buckingham | 1800 Personal B | 5 |
Gilliam | Charles | Campbell | 1791 Personal B | 12 |
Gilliam | Charles | Campbell | 1800 Personal B | 7 |
Gilliam | James | Campbell | 1800 Personal B | 7 |
Gilliam | James | Charles City | 1800 Personal | 9 |
Gilliam | Jeffrey | Charles City | 1790 Personal | 8 |
Gilliam | Jeffry | Charles City | 1800 Personal | 9 |
Gilliam | John | Charles City | 1800 Personal | 9 |
Gilliam | James | Charlotte | 1790 Personal A | 7 |
Gilliam | Robert | Charlotte | 1790 Personal A | 6 |
Gilliam | Harrison | Charlotte | 1800 Personal A | 9 |
Gilliam | John | Charlotte | 1800 Personal A | 9 |
Gilliam | Robert | Charlotte | 1800 Personal A | 9 |
Gilliam | Thomas | Charlotte | 1800 Personal A | 9 |
Gilliam | William | Charlotte | 1800 Personal A | 9 |
Gilliam | James | Cumberland | 1791 Personal B | 5 |
Gilliam | Robert | Cumberland | 1791 Personal B | 5 |
Gilliam | Charles M. | Cumberland | 1800 Personal | 10 |
Gilliam | James | Cumberland | 1800 Personal | 11 |
Gilliam | John | Cumberland | 1800 Personal | 11 |
Gilliam | Samuel (Sussex) | Dinwiddie | 1790 Personal A | 5 |
Gilliam | Richard | Elizabeth City | 1798 Personal | 3 |
Gilliam | William | Elizabeth City | 1798 Personal | 3 |
Guillams | Archulus | Franklin | 1799 Personal A | 8 |
Guillams | Delphey | Franklin | 1799 Personal A | 8 |
Guillams | John | Franklin | 1799 Personal A | 7 |
Guillams | William | Franklin | 1799 Personal A | 8 |
Guilliams | Edgcomb | Franklin | 1788 Personal B | 9 |
Gilliam | Boyde (P George) | Goochland | 1801 Personal A | 4 |
Gilliam | Jacob | Goochland | 1802 Personal B | 4 |
Gilliam | Jacob | Goochland | 1789 Personal B | 4 |
Gilliam | John | Goochland | 1802 Personal B | 4 |
Gilliam | John (PG) | Goochland | 1789 Personal A | 3 |
Gilliam | John, Jr. | Goochland | 1789 Personal B | 4 |
Gilliam | John, Sr. | Goochland | 1789 Personal B | 4 |
Gilliam | Robert (P. George) | Goochland | 1789 Personal B | 4 |
Gilliam | Taylor | Goochland | 1789 Personal B | 4 |
Gilliam | Richard | Halifax | 1789 Personal B | 11 |
Gilliam | John | Hanover | 1800 Land B | 9 |
Gilliam | W. B. [Walter Boyd] | Hanover | 1800 Land B | 18 |
Gillum | Peter | Hanover | 1789 Personal B | 5 |
Gilliam | William | Hanover | 1789 Land A | 3 |
Gillum | William | Hanover | 1799 Personal A | 4 |
Gillum | William | Hanover | 1800 Land A | 5 |
Gillum | William | Hanover | 1789 Personal B | 5 |
Gilman | Austin | Hanover | 1789 Personal A | 7 |
Gilman | Dudley | Hanover | 1799 Personal B | 7 |
Gilman | Edmund | Hanover | 1799 Personal A | 4 |
Gilman | Edmund | Hanover | 1789 Personal B | 5 |
Gilman | John | Hanover | 1799 Personal B | 7 |
Gilman | John | Hanover | 1789 Personal B | 5 |
Gilman | John | Hanover | 1789 Personal B | 5 |
Gilman | Richard | Hanover | 1799 Personal B | 7 |
Gilman | Richard | Hanover | 1800 Land B | 9 |
Gilman | Richard | Hanover | 1789 Personal A | 7 |
Gilman | Richard, Jr. | Hanover | 1799 Personal B | 7 |
Gilman | William | Hanover | 1789 Personal B | 5 |
Gilliam | Dehix [Devereaux] | Henry | 1790 Personal A | 6 |
Gilliam | William | Henry | 1790 Personal A | 6 |
Gilmon | Richard | King & Queen | 1790 Personal B | 8 |
Gillum | William | Louisa | 1791 Personal B | 6 |
Gulliam | William | Louisa | 1798 Personal B | 6 |
Gilliam | Epaphroditus | New Kent | 1800 Land | 8 |
Gilliam | Epaphroditus | New Kent | 1800 Personal | 7 |
Gilliam | Jane | New Kent | 1791 Personal | 8 |
Gilliam | William (Estate) | New Kent | 1790 Land | 6 |
Gilliam | John | Nottoway | 1791 Personal | 11 |
Gilliam | John | Nottoway | 1801 Personal | 11 |
Gilliam | Doctor | Petersburg City | 1790 Land B | 15 |
Gilliam | James S. | Petersburg City | 1799 Personal B | 5 |
Gilliam | James S. | Petersburg City | 1790 Personal B | 7 |
Gilliam | Monmouth [Meriwether] | Petersburg City | 1799 Personal B | 5 |
Gilliam | Robert | Petersburg City | 1790 Land C | 3 |
Gilliam | William | Petersburg City | 1790 Land C | 3 |
Gilman | Samuel | Petersburg City | 1790 Land B | 17 |
Guilliams | William | Pittsylvania | 1800 Personal A | 11 |
Gillium | John | Prince Edward | 1792 Personal A | 8 |
Gillum | James | Prince Edward | 1800 Personal B | 5 |
Gillum | James | Prince Edward | 1800 Personal B | 5 |
Gillum | John | Prince Edward | 1800 Personal B | 5 |
Gilliam | Elizabeth | Prince George | 1790 Land | 6 |
Gilliam | Gilliam | Prince George | 1790 Land | 7 |
Gilliam | James S. | Prince George | 1800 Personal | 7 |
Gilliam | John | Prince George | 1799 Land | 8 |
Gilliam | John | Prince George | 1790 Land | 6 |
Gilliam | John | Prince George | 1790 Personal | 5 |
Gilliam | John | Prince George | 1790 Personal | 6 |
Gilliam | John (Estate) | Prince George | 1790 Personal | 6 |
Gilliam | John, Jr. | Prince George | 1800 Personal | 7 |
Gilliam | John, Sr. | Prince George | 1800 Personal | 7 |
Gilliam | M. Skelton | Prince George | 1800 Personal | 6 |
Gilliam | P. H. [Patrick Henry] | Prince George | 1790 Personal | 6 |
Gilliam | Reubin | Prince George | 1799 Land | 9 |
Gilliam | Reubin | Prince George | 1800 Personal | 7 |
Gilliam | Robert | Prince George | 1790 Land | 6 |
Gilliam | Robert | Prince George | 1790 Land | 7 |
Gilliam | Robert | Prince George | 1790 Personal | 5 |
Gilliam | Rubin | Prince George | 1790 Personal | 5 |
Gilliam | W. B. | Prince George | 1790 Personal | 6 |
Gilliam | William | Prince George | 1799 Land | 9 |
Gilliam | William | Prince George | 1790 Personal | 5 |
Gilliam | William (Estate) | Prince George | 1800 Personal | 7 |
Guilliams | Edgcomb | Richmond | 1789 Personal A | 5 |
Gilham | William | Shenandoah | 1799 Personal B | 16 |
Gilliam | Arthur | Southampton | 1790 Personal A | 15 |
Gilliam | Arthur | Southampton | 1790 Personal A | 15 |
Gilliam | John | Southampton | 1790 Personal A | 14 |
Gilliam | John (of Robert Barham) | Southampton | 1790 Personal A | 15 |
Gilliam | Penelope | Southampton | 1790 Personal A | 14 |
Gilliam | Richard | Southampton | 1790 Personal A | 14 |
Gilliam | Thomas, Jr. | Southampton | 1790 Personal A | 14 |
Gilliam | Thomas, Sr. | Southampton | 1790 Personal A | 14 |
Gilliam | William | Southampton | 1790 Personal A | 15 |
Gilliam | Thomas | Southampton | 1798 Personal B | 11 |
Gilliam | Celia | Southampton | 1798 Personal B | 11 |
Gilliam | Elizabeth | Southampton | 1798 Personal B | 11 |
Gilliam | Penelope | Southampton | 1798 Personal B | 11 |
Gilliam | Arthur Estate | Southampton | 1798 Personal B | 11 |
Gilliam | Anselem | Sussex | 1799 Personal B | 6 |
Gilliam | Anslem | Sussex | 1789 Personal B | 5 |
Gilliam | Burwel | Sussex | 1799 Personal B | 6 |
Gilliam | Carter | Sussex | 1799 Personal B | 6 |
Gilliam | Carter | Sussex | 1789 Personal B | 5 |
Gilliam | Charles | Sussex | 1799 Personal B | 6 |
Gilliam | Charles | Sussex | 1789 Personal B | 5 |
Gilliam | Charles, Jr. | Sussex | 1789 Personal B | 5 |
Gilliam | Elisebeth | Sussex | 1799 Personal B | 6 |
Gilliam | Gray | Sussex | 1799 Personal B | 6 |
Gilliam | Hinche | Sussex | 1789 Personal B | 5 |
Gilliam | Isham | Sussex | 1789 Personal B | 5 |
Gilliam | Levy | Sussex | 1799 Personal B | 6 |
Gilliam | Levy | Sussex | 1789 Personal B | 5 |
Gilliam | Levy, Jr. | Sussex | 1799 Personal B | 6 |
Gilliam | Lucy | Sussex | 1799 Personal B | 6 |
Gilliam | Prissiller | Sussex | 1799 Personal B | 6 |
Gilliam | Samuel | Sussex | 1799 Personal B | 6 |
Gilliam | Samuel | Sussex | 1789 Personal B | 6 |
Gilliam | Walter | Sussex | 1789 Personal B | 5 |
Gilliam | William | Sussex | 1799 Personal A | 7 |
Gilliam | William | Sussex | 1799 Personal B | 6 |
Gilliam | William | Sussex | 1789 Personal A | 6 |
Gilliam | William | Sussex | 1789 Personal B | 5 |
Gilliam | William | York | 1800 Personal | 5 |
Sources:
- Binns Genealogy. 1790/1800 County Tax Lists of Virginia.
- Edwards, Conley L. Using Land Tax Records in the Archives at the Library of Virginia. Research Notes Number 1, Library of Virginia.