Last Updated on 19 May 2015

Summary, Virginia Tax Law Changes Respecting Tithables and Personal Property Tax Lists

• Before 1778 – White male tithables age could vary but generally set at 16+ (16 and over)
• 1778 – White male tithables of 21+ became subject to 5 shilling poll tax
• 1782-1786 – Only white male tithables 21+ included, as polls; slaves also taxed as polls; personal property (horses, cattle, etc.) taxed at the state level
• 1787 – Only white male tithables 21+ included, as polls—tax bumped to 10 shillings per head; tax info collected by itinerant tax commissioners, and dates recorded
• 1788 on – White male tithables age reverts to 16+ as state poll tax is abolished in 1788