Volume 14 , Issue 32

Poll Tax of 1781

Early Virginia taxes during the colonial and early Federal period were taxed on their land (real property), and on certain items of personal property. They were also taxed by the head as polls (tithables). The specifics varied considerably over the whole period here considered, not only as to rates, but in the categories of things and persons taxed.

Tithables were comprised of all males aged 16 or over (free whites or slaves). Occasionally the age was set at twenty-one and this was the age adopted by the comprehensive tax reforms of 1781 which first came into effect in 1782. Male slaves and indentured servants 16 and over were tithables. Their tax was actually levied on the head of household or plantation owner who profited from their labor and who was in charge with their care.

White women were never considered tithables themselves, unless they were the head of their household and then they were liable for any taxes on tithables resident with, or owned by them. The rules kept changing as for the tithability of women of other races and conditions of servitude, though.

Tithables resident in a county were taxed for a time during the Revolutionary and early federal periods as polls to support colony/state as well as county government. It was through the colonial times that they were taxed to support Anglican parish in which they resided, with the colony being divided nominally into parishes as well as counties. Everyone tithable regardless of their religion, was required to support this established church.

In modern usage a poll tax was generally understood as a head tax levied on voting citizens, but in Virginia until well into the 1800's only white male landowners were allowed to vote, and the best surrogate for the "voters tax" would have been the land tax.   |  View or Add Comments (0 Comments)   |   Receive updates ( subscribers)  |   Unsubscribe

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