1799 Tax List for Benjamin Arnold

Source: Fauquier County, Virginia, 1799 Personal B Tax List, p. 03

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Since the 1790 and 1800 Virginia censuses were destroyed by fire, tax records from that time period are extremely important.

These tax lists accounted for either land holdings or personal property, and listed the number of tithable - or taxable - individuals. Also included is the name of the person charged with the tax (i.e. the head of household) and any other young men, usually sons. As a result, tax lists can reveal many family relationship clues not found in the early censuses.

Here are the column heading for the 1799 personal property tax lists:

• Person's name charged with the tax
• Names of white tithables
• Number of white tithables
• Number of black tithables
• Number of blacks 12 and under 16
• Number of horses
• Vairous other columns, not used in this list, include the number of carriage wheels, ordinary (tavern) licenses and stud horses
• Amount of tax

So from the 1799 personal property tax list, we can learn that Benjamin Arnold had two other white tithables living with him - Thomas & Willis - who were more than likely his sons. There were also two black tithables over the age of 16, and Benjamin owned four horses. Benjamin's tax was $1.36.