Administrative Information

Access Restrictions

There are no restrictions.

Use Restrictions

Use microfilm copy, Miscellaneous reel 895.

Preferred Citation

James   City   County  /Williamsburg (Va.) Tax Books, 1768-1769. Miscellaneous reel 895, Local government records collection, James   City   County  /Williamsburg ( City  ) Court Records. The Library of Virginia, Richmond, Va. 23219.

Acquisition Information

The original manuscript volumes were lent by, Williamsburg Restoration, to the Virginia State Library (now the Library of Virginia) in 1932 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 20414, by the staff of the Virginia State Libary's Archives Division.

Miscellaneous Reel 895 was generated by the Colonial Williamsburg Foundation in June 1967.

A copy of Miscellaneous Reel 895 was loaned to the Virginia State Library (now the Library of Virginia), by the research archivist for the Colonial Williamsburg Foundation, in September 1982 and accessioned into the Library's collection, under the number 31565, in November 1982.

Historical Information

James   City   County   was one of the original eight shires, or counties  , enumerated in 1634. Subsequent additions from the Williamsburg section of York County   were made in 1769, 1852, and 1880. The county   was named for King James   I. Williamsburg in James   City   and York Counties  , was established by the General Assembly as Middle Plantation in 1633. After the capitol at Jamestown burned in 1698, the assembly decided to move the capital of the colony to Middle Plantation, which was renamed Williamsburg in 1699 in honor of William III. Williamsburg was established in 1699 and declared a " city   Incorporate" in 1722, although its actual status was that of a borough.

The sheriff was "the most powerful and the best paid of any county   official in colonial times." Among his many duties, he collected the taxes, which were paid in tobacco, took custody of it and paid the county   expenses as directed by court. By doing so, he acted as a combination of both the commissioner of revenue and the county   treasurer. He was appointed by the governor from a list of three names submitted by the county   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.

The original tax records, from which this volume was compiled, were created by the County   Court.

During the Civil War, the records of James   City   County   and Williamsburg were transferred to Richmond for safekeeping but were destroyed by fire in Richmond on 3 April 1865.

Scope and Content

James   City   County  /Williamsburg (Va.) Tax Books, 1768-1769 were eighteenth century volumes originally kept by the county   sheriff for tax purposes. These volumes are comprised of tax accounts and receipts. 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 initial letter of the surname. These accounts record the tax on the number of tithes, personal property, muster fines, the county   levy, land tax and various other taxable fees. The receipts given by the sheriff or deputy sheriff indicate how the account was settled--through payment of cash, tobacco or insolvency. When creating the photostatic copy, these two volumes were bound into one volume titled " James   City   County   Tax Book, 1768-1769."

The first book, dated 1768, is comprised of 66 pages. Following the last page of this volume is a list of fee due to the sheriff from persons who own land in the city   and county   but who reside outside these areas. This list is not found on Miscellaneous Reel 895. The second volume, dated 1769, is comprised of 67 pages. Both volumes contain internal indexes. These indexes are alphabetical. They are arranged according to the last letter of the individual's surname.

Arrangement

Arranged chronologically.

Related Material

Additional James   City   County   Tax and Fiscal Records can be found on microfilm at the Library of Virginia. Consult "A Guide to Virginia 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 an excellent 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:

• James   City   County  /Williamsburg (Va.) Circuit Court.

Subjects:

• Land value taxation--Virginia-- James   City   County  .
• Land value taxation--Virginia--Willisamsburg.
• Personal property--Virginia-- James   City   County  .
• Personal property--Virginia--Williamsburg.
• Public records--Virginia-- James   City   County  .
• Public records--Virginia--Williamsburg.
• Sheriffs--Virginia-- James   City   County  .
• Sheriffs--Virginia--Williamsburg.
• Tax collection--Virginia-- James   City   County  .
• Tax collection--Virginia--Williamsburg.
• Taxation of personal property--Virginia--Williamsburg.
• Taxation of personal property--Virginia--Williamsburg.

Geographical Names:

• James   City   County   (Va.)--History--18th century.
• Williamsburg (Va.)--History--18th century.

Genre and Form Terms:

• Accounts--Virginia-- James   City   County  .
• Accounts--Virginia--Williamsburg.
• Local government records--Virginia-- James   City   County  .
• Local government records--Virginia--Williamsburg.
• Military records--Virginia-- James   City   County  .
• Military records--Virginia--Williamsburg.
• Receipts (financial records)--Virginia-- James   City   County  .
• Receipts (financial records)--Virginia--Williamsburg.
• Tax records--Virginia-- James   City   County  .
• Tax records--Virginia--Williamsburg.

Added Entry - Corporate Name:

• James   City   County   (Va.) County   Court.

Adjunct Descriptive Data