Updated November 25, 2022
Background
In 1782 the General Assembly of Virginia enacted a major revision of the tax laws of the commonwealth. The act provided for statewide enumeration on the county level of land and certain personal property. The act created a permanent source of revenue for the operation of government in Virginia.
Various revenue acts passed by the General Assembly established the tax rates and procedures for the collection of land taxes. At first, justices of the local court were designated to collect the taxes. By 1786, the county courts were directed to divide each locality into precincts and to appoint “commissioners” to collect the tax. Taxes were assessed between March and April of each year and were payable by the end of December. The commissioners prepared four “fair and correct” copies of the land tax books. Copies were prepared for the commissioner, county clerk, sheriff, and Auditor of Public Accounts.
Form of Land Tax Records:
The earlier manuscript lists are small booklets that record the names of property owners arranged by the initial letter of the surname. There is a separate volume for each district within the county, if the county was so divided. The district may be identified by the name of the commissioner for that district or by a geographical designation, such as “upper district” or “lower district.” Local militia designations such as “First battalion” or “District of Colonel Clay” were used also. Descriptions of tax districts may sometimes be recorded in the county court order books.
Records were extracted from images of Personal Property Tax Records posted at BinnsGenealogy.com. Source information refers to the List and Image as used by BinnsGenealogy.com
Overview:
Archelaus, John and Jarratt GILLIAM are the sons of William GILLIAM and Mary Jarratt, his wife. In the 1790’s Archelaus and Jarratt may be found in the taxes of neighboring Bedford County as Jarratt married the daughter of Richard GILLIAM of Bedford.
Archelaus for a time owns property in neighboring Bedford where he is also taxed.
Amherst County Personal Property Tax Lists, 1782-1803
| Date | Name | White | Black | Horses | Cattle | Source | ||
| 1782 | Arch GILLIAM | 1 | 1 | 2 | 2 | Image 9 | ||
| Date | Name | White | Black >16 | Black <16 | Horses | Cattle | Source | |
| 1783 | Archibald GILLIAM | 1 | 2 | 2 | 8 | Image 9 | ||
| Date | Name | White | Black >16 | Black <16 | Horses | Cattle | Source | |
| 1784 | Archelaus GILLIAM | 1 | 2 | 1 | 9 | Image 11 | ||
| 1784 | John GILLIAM | 1 | 2 | 1 | 4 | Image 11 | ||
| Date | Name | White | White 16-21 | Black >16 | Black <16 | Horses | Cattle | Source |
| 1785 | Archerlaus GILLIAM | 1 | 2 | 2 | 6 | Image 8 | ||
| 1785 | John GILLIAM | 1 | 1 | 2 | 1 | 3 | Image 8 | |
| 1786 | Archelaus GILLIAM | 1 | 1 | 2 | 1 | 6 | Image 8 | |
| 1786 | John GILLIAM | 1 | 1 | 2 | 1 | 5 | Image 8 | |
| 1787 | Archebald GILLIAM | 1 | 2 | 4 | 10 | List B, 9 | ||
| Date | Name | Tithes | Slaves | Horses | Source | |||
| 5 May 1788 | Archibald Gillum | 1 | 1 | 3 | List B, 4 | |||
| Date | Name | White | Black | Black 12-16 | Horses | Source | ||
| 2 Apr 1789 | Archelaus Gillum | 1 | 1 | 4 | List B, 5 | |||
| 2 Apr 1790 | John Gillum | 1 | 0 | 0 | 2 | List B, 5 | ||
| 2 Apr 1790 | Archibald Gillum | 1 | 1 | 3 | List B, 4 | |||
| 4 Apr 1791 | John Gillum | 1 | 1 | 2 | List B, 5 | |||
| 25 May 1791 | Archilous Gillum | 1 | 1 | 1 | 4 | List B, 5 | ||
| 7 Jun 1792 | John Gillum | 1 | 0 | 2 | 3 | List B, 5 | ||
| 7 Jun 1792 | Archilaus Gillum | 1 | 1 | 1 | 3 | List B, 5 | ||
| 5 Jul 1793 | John GILLIAM | 1 | 2 | 2 | List B, 5 | |||
| 5 Jul 1793 | Archabald GILLIAM | 1 | 2 | 1 | 4 | List B, 5 | ||
| 12 Aug 1794 | John GILLIAM | 1 | 0 | 2 | 3 | List B, 5 | ||
| 18 Aug 1794 | Archilbald GILLIAM | 1 | 1 | 1 | 3 | List B, 5 | ||
| 16 Apr 1795 | John GILLIAM | 1 | 2 | 1 | 2 | List B, 5 | ||
| 5 May 1795 | Archabald GILLIAM | 1 | 2 | 4 | List B, 5 | |||
| 2 Apr 1796 | John GILLIAM | 1 | 2 | 1 | 4 | List B, 5 | ||
| 2 Apr 1796 | Archibald GILLIAM | 1 | 2 | 3 | List B, 5 | |||
| 1 Apr 1797 | Jarrard GILLIAM | 1 | 2 | 2 | 2 | List B, 5 | ||
| 1 Apr 1797 | John GILLIAM | 1 | 2 | 1 | 3 | List B, 5 | ||
| 6 Jul 1797 | Archabald GILLIAM | 1 | 2 | 1 | 3 | List B, 5 | ||
| 7 Apr 1798 | John GILLIAM | 1 | 2 | 1 | 3 | List B, 5 | ||
| 7 Apr 1798 | Jarrard GILLIAM | 1 | 2 | 1 | 2 | List B, 5 | ||
| 7 Apr 1798 | Archabald GILLIAM | 1 | 2 | 1 | 3 | List B, 5 | ||
| 6 Apr 1799 | John GILLIAM | 1 | 3 | 4 | List B, 5 | |||
| 6 Apr 1799 | Jarratt GILLIAM | 1 | 2 | 1 | 3 | List B, 5 | ||
| 16 Jul 1799 | Acherbald GILLIAM | 1 | 2 | 3 | List B, 5 | |||
| 9 Aug 1800 | John GILLIAM | 1 | 3 | 0 | 4 | List B, 7 | ||
| 9 Aug 1800 | Jarrett GILLIAM | 1 | 3 | 1 | 1 | List B, 7 | ||
| 9 Aug 1800 | Archerbald GILLIAM | 1 | 2 | 1 | 4 | List B, 7 | ||
| 2 Apr 1801 | Archebald GILLIAM | 1 | 3 | 2 | List B, 7 | |||
| 15 Jul 1801 | Jarrett GILLIAM | 1 | 3 | 1 | 1 | List B, 7 | ||
| 25 Aug 1801 | John GILLIAM | 1 | 3 | 1 | 4 | List B, 7 | ||
| 1802 | Jarrett GILLIAM | 1 | 4 | 3 | List B, 7 | |||
| 1802 | Archebald GILLIAM | 1 | 3 | 2 | List B, 7 | |||
| 1802 | John GILLIAM | 1 | 4 | 1 | 4 | List B, 7 | ||
| 1803 | John GILLIAM | 2 | 4 | 1 | 4 | List B, 8 | ||
| 1803 | Archerbald GILLIAM | 1 | 3 | 0 | 2 | List B, 8 | ||
| 1803 | Jarrett GILLIAM | 1 | 5 | 0 | 2 | List B, 7 |
Sources
- Binns Genealogy.com. Virginia County Tax Lists