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From: "Sally Rolls Pavia" <>
Subject: Tax Records: Colonial Period, 1600 to 1775, by Carolyne Gould
Date: Mon, 4 Oct 2004 06:22:10 -0700

So, you've worked your way backward in time tracing a family line through
all the census years, only to run into a very dense "brick wall" prior to
1790. Your research has taken you to what historians designate the "Colonial
period in the United States. This time period runs roughly from 1600 to
1775, though there are reasonable arguments that the time period should go
up to 1782 and the ratification of the U.S. constitution. No matter. The
question is, where do you go from here to find your ancestor? One answer is
tax records.

In the Colonial era, tax records were based on "real property" which
includes land, but in many cases also included tax on cattle, hogs and sheep
Taxes on land were also called tithables; but the term usually applied to
people who were to pay taxes, or have taxes paid on their behalf. Depending
on which colony your ancestor lived in, the money collected through these
tithes might go to support a church or to the support of governing the
colony. Another type of tax was called a quit rent, and there was a category
called a poll tax.

When a male reached a certain age, he was considered tithable. Tithables
were required to pay taxes whether or not they owned land or other personal
property. Depending on the colony, a man became tithable at age 16 to 21.
These annual taxes were due until they reached age 50 to 60, again based on
the colony in question. Tracking your ancestor through these tithable lists
can be tricky. The name of the male head of a household was placed on the
list. His male offspring who had reached tithable age, but were not yet the
head of a household, were counted as a tally mark on the record or simply
one of a number. However, by researching the requirements for a particular
colony's tithables list, and reviewing those lists for year after year, will
often yield positive results. A marriage record, combined with the sudden
appearance of a name on the tithables can help you determine if the "John
Brown" on the tithables list is indeed the John Brown for whom you have been
searching.

A quit rent was a land tax based on the English feudal system. Instead of
providing a land owner with a yearly portion of your crops and stock, a
small fee was paid. Upon payment, the obligation was "quit." If your
ancestors lived in New England during the Colonial period, you won't find
their names on any quit rent records. New Englanders dropped this category
of tax almost as soon as they arrived in the New World. But from New York to
the south, quit-rent fees were paid to the Crown or property owners up until
the Revolutionary War, when they were abolished.

Poll taxes were general revenue taxes and were "due" on every free man above
the age of 21 and on every slave or servant above the age of 16. Again, a
parent might pay the tax for a son. Persons who had slaves paid the tax for
each slave they owned; the same for servants. In later years the poll tax is
associated with voting rights and only property (land) owners were allowed
to vote.

All of the above types of taxes have exceptions based on the colony in
question. Researching the history of a particular colony is absolutely
necessary in genealogical research. For example:

'In Colonial Virginia, taxes on tithables went in support of the government;
however, the categories considered tithables included not only the free
white males, but slaves and Native American servants, both male and female,
age 16 and older. No complete list of tithables is available for the state;
however the Library of Virginia does have full or partial lists for roughly
36 counties. Also note that in Virginia, the age- 16 rule for slaves only
included those in the "work force." As with the rest of life, genealogical
research contains exceptions to every rule.'

You will need to research each colony separately to see what resources are
available. In general, you will find very few for the Southern colonies
because most of the records were later destroyed during the War Between the
States. However, there are a few exceptions, (The state of South Carolina
has a tax list from 1733.), so leave no stone unturned. As always, utilize
your local genealogical library and the nearest Family History Center
operated by the Church of Latter Day Saints. Contact genealogical societies
in the state you are researching to see if they have microfilm copies or
researchers available. Remember that there was no federal government in the
Colonial years, so these lists will not be found at the National Archives
and Records Administration offices.

For online research I always urge beginners, and remind the experienced, to
utilize Cyndi's List. (http://www.cyndislist.com) for both free and
fee-required resources. With more than 100,000 links in multiple categories,
it should keep you busy for quite a while.

A former daily newspaper editor, Carolyne Gould is a professional
genealogist specializing in Native American research. Of Tsalagi, Wampanoag
and mixed European ancestry, Ms. Gould is also the editor of "Native History
Magazine" --- an online publication geared to educators and students of all
ages. You can reach her via email at .

Source: GenWeekly, 16/Sep/2004


Sally Rolls Pavia
Sun City, AZ

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