A Guide to the King and Queen County (Va.) Tax Accounts and Executions, 1779-1790 (bulk 1785-1787) King and Queen County (Va.) Tax Accounts and Executions, 1779-1790 (bulk 1785-1787) 1114804

A Guide to the King and Queen County (Va.) Tax Accounts and Executions, 1779-1790 (bulk 1785-1787)

A Collection in
the Library of Virginia
Barcode number: 1114804


[logo]

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/

© 2009 By The Library of Virginia. All Rights Reserved.

Processed by: Library of Virginia staff

Repository
The Library of Virginia
Barcode number
1114804
Title
previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit (Va.) Tax Accounts and Executions, 1779-1790 (bulk 1785-1787)
Physical Characteristics
1 v. (150 items)
Collector
previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit (Va.) Circuit Court.
Location
Library of Virginia
Language
English

Administrative Information

Access Restrictions

There are no restrictions.

Use Restrictions

There are no restrictions.

Preferred Citation

previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit (Va.) Tax Accounts and Executions, 1779-1790 (bulk 1785-1787.) Local government records collection, previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit Court Records. The Library of Virginia, Richmond, Virginia 23219.

Acquisition Information

The original manuscript volume was lent, by Dr. Garnett Ryland, to the Virginia State Library (now the Library of Virginia) in 1938 for the purpose of making a copy of the volume for the Library's archival collection.

A negative photostatic volume was created, under the accession number 21228, by the staff of the Virginia State Library's Archives Division.

Historical Information

previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit was formed from New Kent previous hit County  next hit in 1691. The previous hit county  next hit was named for previous hit King  next hit William III and previous hit Queen  next hit Mary II, who were called to the English throne in 1688.

The sheriff was "the most powerful and the best paid of any previous hit county  next hit official in colonial times." Among his many duties, he collected the taxes, which were paid in tobacco, took custody of it and paid the previous hit county  next hit expenses as directed by court. By doing so, he acted as a combination of both the commissioner of revenue and the previous hit county  next hit treasurer. The sheriff was also responsible for services rendered in the prosecution of court cases (law enforcement.) He was appointed by the governor from a list of three names submitted by the previous hit county  next hit court. His term of office was for one year until 1731, after which it was two years. His two deputies, also known as sub (under) sheriffs, did most of the work as in the case of this volume--where deputy sheriff William Lyne collected the tax accounts of behalf of sheriff William Richards. An execution is a court order directing a sheriff to enforce a judgment.

In 1782, the General Assembly of Virginia enacted a major revision of the tax laws of the Commonwealth. The act provided for the statewide enumeration on the previous hit county  next hit level of land and certain personal property. The act created a permanent source of revenue for the operation of government in Virginia.

The original tax and court records, from which this volume was compiled, were created by the previous hit county  next hit court.

Records were lost in courthouse fires in 1828 and 1833. Records were again destroyed by a courthouse fire set by Union troops on 10 March 1864 during the Civil War.

Scope and Content

previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit (Va.) previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit (Va.) Tax Accounts and Executions, 1779-1790 (bulk 1785-1787) is an eighteenth century volume originally kept by the previous hit county  next hit sheriff. The volume is essentially comprised of tax accounts from 1786-1787 and executions issued from 1785-1786. Similar to early Virginia tax records, the volume contains a small booklet of manuscript lists that record the names of property owners arranged, for the most part, by the intial letter of the surname. These accounts record the tax on the number of black and white tithes, personal property and land tax. The pages of this booklet number from 1 to 105. The index to this booklet is numbered with roman numbers (ix, x, and xi) and is found in the beginning of the volume. It is arranged by the last letter of the surname from A-W.

The executions issued by the deputy sheriff are numbered 114-136. Information includes the date, the parties involved (for and against whom) and how returned. An index to the executions, numbers 111-113, is arranged by the last letter of the surname. Receipts issued to deputy sheriffs, in 1787 and 1790, for their work are numbered 139-140. When the copy of the volume was made by the staff of the Virginia State Library's Archives Division, items were numbered 1-150. However, items found in the front of the volume before the tax accounts are numbered with faint roman numerals. These items include undated tax assessements involving a certificate tax on the militia (unnumbered and ii) , a explanation of tax revenue laws for the years 1784-1785 (i and iii), blank copies of bail bonds, bills of sale and replevin bonds (v, vi, vii and viii) and an undated inventory of earthenware found in a press (closet or cupboard)--item xii.

There are additional interesting items dispersed throughout the volume. A lengthy account in the form of a letter, from 1779, describes instructions in how to organize troops to fight--numbers 106-110. Other instructions include on to force fruit trees to bear fruit--item 143, dying cotton--items 141 and 142 and creating various textile patterns (herring bone, chambray, birds eye and satin) for weaving--items 144-150.

Related Material

Additional previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit Court and Tax and Fiscal Records can be found on microfilm at the Library of Virginia. Consult "A Guide to Virginia previous hit County and City Records on Microfilm."

See the Lost Records Localities Digital Collection available at Virginia Memory.

For more information and a listing of lost records localities see Lost Records research note .

For description of the role of the sheriff in colonial times, consult "A History of Early Spotsylvania" by James Roger Mansfield, pages 112-113 found in the Library of Virginia's book collection.

Index Terms

    Corporate Names:

  • previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit (Va.) Circuit Court.
  • Subjects:

  • Costs (Law)--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Debt--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Land value taxation--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Personal property--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Public records--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Sheriffs--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Tax collection--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Taxation of personal property--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Taxation--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Weaving--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Geographical Names:

  • previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit (Va.)--History--18th century.
  • Genre and Form Terms:

  • Accounts--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Bonds (legal records)--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Decisions--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Instructions--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Inventories--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Judicial records--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Local government records--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Military records--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Receipts (financial records)--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.
  • Tax records--Virginia-- previous hit King  next hit and previous hit Queen  next hit previous hit County  next hit.

Significant Places Associated With the Collection

  • King and Queen County (Va.)--History--18th century.