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Virginia. Auditor of Public Accounts (1776-1928), License Returns, 1802-1881. Accession APA 454, State government records collection, The Library of Virginia, Richmond, Virginia.
Transferred from the Auditor of Public Accounts in 1913.
Certain occupations were subjected to license fees as early as 1782, and often are found listed in personal property tax books. In addition, tax commissioners were required to file with the auditor returns that identified licensees such as merchants, peddlers, tavern and ordinary keepers, owners of stallions and jackasses, physicians, lawyers, exhibitors of public shows, druggists, auctioneers, auctioneers, dauguerrian artists (photographers), and many others.
License returns, 1802-1881, are arranged chronologically and alphabetically by county/city thereunder. Returns include name of licensee, date and amount of fee paid. These returns cover the years 1802, 1804, 1806-1839, 1841-1855, 1858, 1860-1863, 1866, 1870-1872, 1874-1876, 1878, 1881. The year date of the return typically includes part of previous year.
The occupations taxed vary by year and several years of returns are missing, as are some county returns for certain years. Returns after 1861 are limited. Cities are filed with adjacent counties until 1852 (Campbell/Lynchburg, Dinwiddie/Petersburg, Frederick/Winchester, Henrico/Richmond, Norfolk Co/Borough, Spotsylvania/Fredericksburg, etc.). After 1852, cities are filed at the end of the year.
These records are part of Auditor of Public Accounts. Administration of State Government: Revenue Assessment and Collection - Fees and Licenses.
This collection is arranged chronologically and alphabetically by county/city thereunder..