Updated November 25, 2022
Overview
In 1782 the General Assembly of Virginia enacted a major revision of the commonwealth's tax laws. The act provided for statewide enumeration on the county level of certain personal property and land. It also 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 personal property 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 personal property tax books. Copies were prepared for the commissioner, county clerk, sheriff, and Auditor of Public Accounts.
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
Background
Two Gilliams appear in the Personal Property Taxes of Lunenburg:
Richard GILLIAM who married Agnes, the widow of Nicholas Hobson, appears in the records of Cumberland Parish. Richard is the son of Jeffrey GILLIAM of Charles City County. By 1787 Richard Gilliam has removed to Halifax County, VA. Apparently, Richard was childless for he leaves his estate to his nephews. His Will is dated 9 Dec 1794, and filed in Halifax County, VA.
Allen Gilliam, the son of James Gilliam and Martha Isbell, owned a Mill formerly belonging to Lodowick Farmer on the Meherrin for a short time in Lunenburg. By 1801 Allen Gilliam has removed to Charlotte County, VA.
| Year | Name | Slaves | Source |
| 1782 | Richard Gilliam | Frank, Agg, Sam, Brister, Betsy | Image 6 |
| 1783 | Richard Gilliam | Agg, Frank, and 4 small | Image 7 |
| 1784 | Richard Gilliam | Agg, Francis, and 6 young negroes | Image 8 |
| 1785 | Richard Gilliam | Frances, Agness, Bob, Kitt, Biddy, Sam, Elsey, Bristol, Lydda, Charles, Whaley | Image 9 |
| 1786 | No Gilliams | ||
| 1787 | No Gilliams | ||
| 1788 | No Gilliams | ||
| 1789 | No Gilliams | ||
| 1790 | No Gilliams | ||
| 1791 | No Gilliams | ||
| 1792 | No Gilliams | ||
| 1793 | No Gilliams | ||
| 1794 | No Gilliams | ||
| 14 May 1795 | Allen Gilliam | List A, image 7 | |
| 14 Apr 1796 | Allin Gillum | List B, Image 6 | |
| 14 May 1797 | Allen Gilliam | List A, image 6 | |
| 1798 | Allin Gilliam | List B, Image 6 | |
| 1799 | Allen Gilliam | List B, Image 5 | |
| 1800 | Allen Gilliam | List B, Image 7 | |
| 1801 | No Gilliams | ||
| 1802 | No Gilliams | ||
| 1803 | No Gilliams | ||
| 1804 | No Gilliams | ||
| 1805 | No Gilliams | ||
| 1806 | No Gilliams | ||
| 1807 | No Gilliams | ||
| 1808 | Non Extant | ||
| 1809 | No Gilliams | ||
| 1810 | No Gilliams |
Sources
- Binns Genealogy.com. Lunenburg County, VA Personal Property Tax Lists.