The Resource Lists of delinquent taxes, 1782-1790
- Lists of delinquent taxes, 1782-1790
- Inclusive dates
- Contains lists of delinquent county lieutenants, recruiting officers, and sheriffs. The list of delinquent sheriffs includes the specific taxes, revenue taxes, & certificate taxes from 1782 to 1790. The lists provide the county, name of the county lieutenant, recruiting officer, or sheriff, amount of delinquency, and notes such as "paid," "send notice," "dead," etc
- Biographical or historical data
- Beginning in 1786 the General Assembly required commissioners of the revenue to make four identical tax lists, one of which was to be sent to the solicitor's office. Lists of insolvent taxpayers returned by sheriffs to county courts were to be transmitted by the court clerks to the commissioners to be entered in their books. Sheriffs were not to be credited for insolvents unless they were certified by the commissioners and allowed by the courts. The commissioners were to send to the auditor, in addition to the insolvent lists, lists of taxpayers who had moved away, including the names of the counties to which they had removed. The auditors were to send copies of these lists to the commissioners of the counties to which taxpayers had removed to be collected by the sheriff there.
- Cataloging source
- Citation source
- Salmon, John S., comp. A GUIDE TO STATE RECORDS IN THE ARCHIVES BRANCH OF THE VIRGINIA BRANCH OF THE VIRGINIA STATE LIBRARY AND ARCHIVES. Richmond: Virginia State Library, 1985
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