Administrative Information

Access Restrictions

There are no restrictions.

Use Restrictions

There are no restrictions.

Preferred Citation

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.

Biographical Information

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.

Scope and Content

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.

Arrangement

This collection is arranged alphabetically by folder title with oversize materials arranged to the rear.