A Guide to the Land Tax, Personal Property Tax and Miscellaneous Separated Records of the Virginia Auditor of Public Accounts, 1782-1856; 1922 Auditor of Public Accounts, Land Tax, Personal Property Tax and Miscellaneous Separated Records of 50217

A Guide to the Land Tax, Personal Property Tax and Miscellaneous Separated Records of the Virginia Auditor of Public Accounts, 1782-1856; 1922

A Collection in
the Library of Virginia
Accession Number 50217


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Library of Virginia

The Library of Virginia
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USA
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URL: http://www.lva.virginia.gov/

© 2011 By The Library of Virginia. All Rights Reserved.

Processed by: Jessie R. Graham

Repository
The Library of Virginia
Accession Number
50217
Title
A Guide to the Land Tax, Personal Property Tax and Miscellaneous Separated Records of the Virginia Auditor of Public Accounts, 1782-1922 (bulk 1782-1856)
Extent
.675 cu. ft. (2 boxes)
Creator
Virginia Auditor of Public Accounts (1776-1928)
Language
English

Administrative Information

Access Restrictions

There are no restrictions.

Use Restrictions

There are no restrictions.

Preferred Citation

Land Tax, Personal Property Tax and Miscellaneous Separated Records of the Virginia Auditor of Public Accounts, 1782-1922 (bulk 1782-1856). Accession 50217, State government records collection, The Library of Virginia, Richmond, Virginia.

Acquisition Information

These records were retroactively accessioned as a group. Some of the larger, more intact items have older accession numbers noted on them, but these accession numbers are not normally used for identification purposes in the library catalog. In the catalog, Land Tax books are part of APA 493 and Personal Property Tax books are part of APA 633.

Historical Information

Although the colonial government had appointed auditors general from time to time, the office was not established on a permanent basis until after independence was declared. At its first session, which convened on 7 October 1776, the General Assembly passed an act creating a board of three auditors to examine and settle claims concerning receipts and expenditures for military purposes. In 1791, the General Assembly passed an act that combined the duties of the Board of Auditors and the Solicitor General, whose office had been created in 1785 to settle the accounts of the state with the United States, and assigned them to a single Auditor of Public Accounts effective 1 January 1792. The auditor soon became the most powerful fiscal officer in the state. All receipts and disbursements were made only upon his warrant to the treasurer, and his books were the standard against which those of the treasurer were checked.

Following the Civil War the complexities of an increasingly sophisticated financial world threatened to overwhelm the state fiscal offices. It was not until a state government reorganization act was passed by the General Assembly on 18 April 1927, however, that the demand was satisfied. Effective 1 March 1928 the office of Auditor of Public Accounts and Second Auditor were abolished and replaced by the office of comptroller--head of the Department of Accounts--to monitor the receipt and disbursement of state funds, and a new office of Auditor of Public Accounts, under the General Assembly, to audit state and local government agencies.

The records of the first Auditor of Public Accounts have not survived intact; periodically they have been subjected to disarrangement or destruction. After the state library building was completed on the east side of Capitol Square in the late 1890s the auditor's office moved into it and the older records were stored in the basement. There they remained until 1913, when they were transferred to the custody of the state library.

Scope and Content

Contains a variety of unidentifiable fragments and other items including letters, lists, and tax assessments that were most likely found loose inside of land tax and personal property tax volumes. The items appear to have been removed before conservation measures were taken sometime around 1940. Attempts were made to match some of the fragments with their original documents and other items are noted as being "duplicates" of existing information.

Arrangement

This collection is arranged alphabetically by name of locality.

Contents List

Land Tax, Personal Property Tax and Miscellaneous Separated Records, 1782-1922 (bulk 1782-1856).
  • Accomack County next hit
    • Box 1 Folder 1
      Property tax fragments, 1856; undated.
  • Amelia previous hitCounty next hit
    • Box 1 Folder 2
      Land tax fragments, 1789-1790.
  • Amherst previous hitCounty next hit
    • Box 1 Folder 3
      Land tax fragment, undated [most likely 1782].
  • Bedford previous hitCounty next hit
    • Box 1 Folder 4
      Unidentified fragment, undated.
  • Berkeley previous hitCounty next hit
    • Box 1 Folder 5
      Property tax fragments, 1793-1794.
  • Buckingham previous hitCounty next hit
    • Box 1 Folder 6
      Land and property tax fragments, undated.
  • Campbell previous hitCounty next hit
    • Box 1 Folder 7
      List of tithes and taxable property, 1785.
    • Box 1 Folder 8
      Return of taxable property, 1783.
  • Caroline previous hitCounty next hit
    • Box 1 Folder 9
      Land tax fragments, 1784; undated.
  • Charles City previous hitCounty next hit
    • Box 1 Folder 10
      Property tax fragment, undated [most likely 1785].
  • Chesterfield previous hitCounty next hit
    • Box 1 Folder 11
      Land tax fragments, undated.
  • Culpeper previous hitCounty next hit
    • Box 1 Folder 12
      List of taxable property, 1792.
  • Fauquier previous hitCounty next hit
    • Box 1 Folder 13
      Land tax fragment, 1821.
  • Fluvanna previous hitCounty next hit
    • Box 1 Folder 14
      Land grants, 1782-1784.
    • Box 1 Folder 15
      Letters about property tax corrections, 1790; 1794.
    • Box 1 Folder 16
      Property tax fragment, 1782.
  • Franklin previous hitCounty next hit
    • Box 1 Folder 17
      Certificate regarding licenses for hawkers and peddlers, 1804-1805.
  • Frederick previous hitCounty next hit
    • Box 1 Folder 18
      Land tax fragments, undated.
  • Fredericksburg
    • Box 1 Folder 19
      Land tax fragment, 1803.
    • Box 1 Folder 20
      Land tax book, 1817.
    • Box 1 Folder 21
      Valuation of houses and lots, 1787.
  • Gloucester previous hitCounty next hit
    • Box 1 Folder 22
      Land and property tax fragments, 1820; 1821; undated.
    • Box 1 Folder 23
      Letters (miscellaneous), 1786; 1827.
  • Goochland previous hitCounty next hit
    • Box 1 Folder 24
      List of transferences and resurveys, 1801-1802.
    • Box 1 Folder 25
      Property tax fragment, 1814.
  • Greenbriar previous hitCounty next hit
    • Box 1 Folder 26
      Land tax fragment, undated [circa 1700s].
  • Halifax previous hitCounty next hit
    • Box 1 Folder 27
      Land and property tax fragments, 1790; 1791; 1799.
    • Box 1 Folder 28
      Ordinary license fee collection [Richard Jones], 1805.
  • Hampshire previous hitCounty next hit
    • Box 1 Folder 29
      Land tax fragments, 1784; undated.
    • Box 1 Folder 30
      List of alterations and additions to the land tax, 1784-1785.
  • Hanover previous hitCounty next hit
    • Box 1 Folder 31
      Land assessment book, 1817.
    • Box 1 Folder 32
      Land tax fragments, 1832; 1836.
  • Harrison previous hitCounty next hit
    • Box 1 Folder 33
      Land tax fragments, 1816; undated.
  • Henrico previous hitCounty next hit
    • Box 1 Folder 34
      Certificates regarding licenses for hawkers and peddlers, 1797-1798.
    • Box 1 Folder 35
      List of land sold for non-payment of taxes [fragment], 1850.
  • Henry previous hitCounty next hit
    • Box 1 Folder 36
      Land assessments, 1819.
  • King and Queen previous hitCounty next hit
    • Box 1 Folder 37
      Land tax fragments, undated [most likely 1792].
  • King George previous hitCounty next hit
    • Box 1 Folder 38
      Property tax fragment, undated.
  • Loudoun previous hitCounty next hit
    • Box 1 Folder 39
      Certificate regarding licenses for hawkers and peddlers, 1799.
    • Box 1 Folder 40
      Property tax fragment, undated [most likely 1814].
  • Louisa previous hitCounty next hit
    • Box 1 Folder 41
      Land and property tax fragments, undated.
  • Lunenburg previous hitCounty next hit
    • Box 1 Folder 42
      Land grants, 1785; undated.
  • previous hitMecklenburg next hit previous hitCounty next hit
    • Box 1 Folder 43
      Certifcate regarding licenses for hawkers and peddlers, 1799.
    • Box 1 Folder 44
      Warrant fragments, 1782; 1786.
  • Monroe previous hitCounty next hit
    • Box 1 Folder 45
      Land tax fragment, 1811.
  • Nelson previous hitCounty next hit
    • Box 1 Folder 46
      Land tax assessment, 1819.
  • Norfolk City
    • Box 1 Folder 47
      Property tax fragments, 1801; undated.
  • Northampton previous hitCounty next hit
    • Box 1 Folder 48
      Account of taxes received, 1784-1785.
  • Nottoway previous hitCounty next hit
    • Box 1 Folder 49
      Land assessment book, 1839.
  • Ohio previous hitCounty next hit
    • Box 2 Folder 1
      Property tax fragment, 1811.
  • Orange previous hitCounty next hit
    • Box 2 Folder 2
      Land tax fragment, undated.
    • Box 2 Folder 3
      Property tax book, 1785.
  • Pittsylvania previous hitCounty next hit
    • Box 2 Folder 4
      Property tax fragments, 1799; undated.
  • Powhatan previous hitCounty next hit
    • Box 2 Folder 5
      Property tax fragments, 1786; 1789.
  • Prince Edward previous hitCounty next hit
    • Box 2 Folder 6
      Sheriff's papers fragments, 1783-1786; 1795.
  • Prince George previous hitCounty next hit
    • Box 2 Folder 7
      Land and property tax fragments, 1786-1787; undated.
  • Richmond City
    • Box 2 Folder 8
      Property tax book, 1798.
    • Box 2 Folder 9
      Property tax fragment, undated.
  • Rockbridge previous hitCounty next hit
    • Box 2 Folder 10
      List of tithables and taxable property, 1786.
  • Rockingham previous hitCounty next hit
    • Box 2 Folder 11
      Property tax fragment, 1787-1788.
  • Russell previous hitCounty next hit
    • Box 2 Folder 12
      Land tax fragments, undated.
  • Southampton previous hitCounty next hit
    • Box 2 Folder 13
      Cash, warrants and tobacco fragment, undated.
  • Spotsylvania previous hitCounty next hit
    • Box 2 Folder 14
      List of alterations, alienations and divisions, 1787-1788.
  • Stafford previous hitCounty next hit
    • Box 2 Folder 15
      Property tax fragments, 1806; undated.
  • Tazewell previous hitCounty next hit
    • Box 2 Folder 16
      Land tax fragment, undated.
  • Washington previous hitCounty next hit
    • Box 2 Folder 17
      Land and property tax fragments, undated.
  • Westmoreland previous hitCounty next hit
    • Box 2 Folder 18
      Land tax booklets, 1791-1793.
    • Box 2 Folder 19
      Unidentified fragment [possibly personal property tax], undated.
  • York previous hitCounty
    • Box 2 Folder 20
      Land tax fragment, 1819.
  • Miscellaneous material
    • Box 2 Folder 21
      Personal property tabulation fragment, 1852.
    • Box 2 Folder 22
      Material collected from restored tax books, 1922; undated.