A Guide to the Virginia Auditor of Public Accounts - Provision law and specific tax records, 1779-1797
Virginia Auditor of Public Accounts - Provision law and specific tax records, 1779-1797
APA 757
A Collection in the Library of Virginia
Accession Number APA 640
Library of Virginia
The Library of Virginia 800 East Broad Street Richmond, Virginia 23219-8000 USA Phone: (804) 692-3888 (Archives Reference) Fax: (804) 692-3556 (Archives Reference) Email: archdesk@lva.virginia.gov(Archives) URL: http://www.lva.virginia.gov/
Virginia. Auditor of Public Accounts (1776-1928). Provision law and specific tax records, 1779-1797. Accession APA 640, State
government records collection, The Library of Virginia, Richmond, Virginia.
Acquisition Information
Transferred from the Auditor of Public Accounts in 1913.
During its session begun in May 1780 the General Assembly passed an act authorizing the governor to appoint a commissioner
for each county to purchase or impress goods and services for military use. Receipts or certificates were given by the commissioners
to persons whose property was impressed, and the certificates could be used for the payment of taxes. In October 1780 the
provision law was renewed and amended to require the commissioners to be bonded on entering office.
During its session begun in May 1779 the General Assembly passed an act for the defense of the commonwealth that placed a
specific tax on every male above sixteen years old and every female slave above sixteen years. Bacon was added to the list
of commodities with which the tax could be paid. The commissioners made returns of accounts to the county court and the governor,
and sent the auditor a list of unpaid balances to be collected by the sheriff.
Records, 1779-1797, including accounts, bonds, and correspondence. The accounts contain the names of persons to whom payments
were made, the amounts, and the dates paid. Each bond contains the signatures of the claimant and securities, the date, and
the amount of the bond.
These records are part of Auditor of Public Accounts. Administration of State Government: Revenue Assessment and Collection
- Specific Taxes.