ALLENs in the Buckingham County, VA, Personal Property Tax Records,

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1 ALLENs in the Buckingham County, VA, Personal Property Tax Records, Aside from the probate records, and the marriage records, the annual Virginia county tax lists from 1782 on are probably the most genealogically valuable category of public records, provided they are carefully abstracted in full for each year, and interpreted correctly. These lists constitute a largely complete inventory of grown up Virginia males, and their appearances and disappearances from year to year, and associations by proximity in the meantime, can provide an excellent outline for a comprehensive surname research project. Two series of lists were begun in 1782: the land tax lists, and the personal property tax lists. The Land Tax Lists from 1782 The land tax lists simply noted the owner, the acreage, and the value of each tract of land, upon which a 1% ad valorem tax was imposed. Town lots were also enumerated and taxed according to their own standard rate. These land tax lists are especially valuable as an adjunct to the land records of the state and county because they are supposed to note changes of ownership, and as of 1814 two valuable additional pieces of information were included: whether the owner of the land was a resident of the county, and the distance and direction of the land from the county courthouse. The Personal Property Tax Lists, The personal property tax lists continued the Revolutionary War poll tax on white males aged 21 and over, and extended the poll tax to slaves of all ages. [1] At the same time a standard statewide personal property tax was levied on horses, cattle, and certain luxury items and business appurtenances. The two different kinds of assessment information needed to implement these two kinds of taxes were combined in a single list which came to be called the personal property tax list. From 1782 through 1786 the county tax lists continued to be compiled by the militia captains for the households in their districts, and these compilations, usually alphabetized, were fair copied by the county clerk into a single consolidated list, a copy of which was returned to the state. Most of these county lists consist of a number of separate alphabetized sections, with each section representing a local neighborhood. The Personal Property Tax lists of 1787, and 1788 and beyond In 1786 the whole process of tax collection was subject to sweeping reform and standardization, to begin with the lists of The militia captains were replaced by county tax commissioners, from one to three for each county, and the county was divided into corresponding districts. The commissioners were tasked 1 This poll tax had nothing to do with voting: the more general meaning of poll tax is a tax by the person, or head.

2 ALLENs in the Buckingham County, VA, Personal Property Tax Records, with canvassing their districts for the tax information in a systematic way, household by household. They were supposed to begin on March 10th of the year, and to record the actual date each household was visited. Each of the one to three lists were alphabetized, destroying evidence of closer neighborhood, but the recording of the dates the information was gathered from each household provides much more precise clues to neighborhood than the separate sections of the county lists. The importance of neighborhood in an era when transportation was by foot, or via the family horse over narrow rutted roads, or mere bridle trails, can hardly be overemphasized. Moreover, in much of Virginia, the neighborhoods were further constrained by topography (mountains and rivers), and by the sheer size of each family s typical holdings anywhere from acres being the norm. Also of great importance for the genealogist, in 1787 for the first (and as it turns out, only) time, all white male tithables aged 21 or over were to be listed by name, and adult dependents whose tax was paid by someone else were to be explicitly associated with the person who paid the tax. The greater efficiency of the tax collection process of 1787 probably accounts for the swift repeal of the poll tax retroactive to 1787, and the dropping of the tax on cattle. The tax commissioners evidently encountered their own problems because the genealogically useful requirement that all adult men aged 21+ be listed by name in association with the person who paid their tax, was also eliminated. Of equal importance for the interpretation of the lists from 1788 on, since the poll tax on whites was dropped, the age of the enumerated white male tithables in a household reverted from 21, to the perennial county age of 16. Tithables, Chargeables, Householders, and Polls I have put tithables in quotation marks because the term is ambiguous. I have elsewhere defined a Virginia tithable somewhat circularly as a person who appears on a county tax list either by name or enumeration as a nonexempt county tithable, but we may also say that in colonial Virginia white tithable generally meant an able-bodied white male resident of a particular county aged 16 or over, who was subject to county militia, road service, or for other local duties or taxes levied on his person, such as the parish levy. Because several of these county purposes had become anachronistic by 1782, because the county definitions of tithable could change from year to year, and because officials or infirm individuals could be exempted at discretion, when the term white male tithable appears in colony or state laws, it is best understood as referring to a class of persons defined, not in the statutes themselves, but at the county level, and it s indefinite meaning complicates the interpretation of the personal property tax lists. It is of the first importance to understand the distinction between tithables, chargeables, and householders. Most of the time a person whose name appears on a tax list is all three, but formally, except for the year 1787,

3 ALLENs in the Buckingham County, VA, Personal Property Tax Records, those listed by name on a personal property tax list are persons chargeable for a tax for themselves as tithables, and/or for any other tithables or taxable personal property associated with their household. Thus, most chargeables are also householders, but they need not be tithables themselves, as they might in an exempt category: officials, widows, or men excused on application by virtue of age or infirmity. From white male tithables aged 21 or over were also subject to a statewide poll tax not a tax related to voting, but a tax by the poll, or head, much like the county tithables tax. I use the word poll consistently hereinafter to distinguish this subset of county tithables. For a fuller explication of this subject, and more background on the county and colony legislative history of taxation, see my Virginia Tithables, Chargeables, and the Annual Tax Lists. Summary, Virginia Tax Law Changes Respecting Tithables and Personal Property Tax Lists before white male tithables age could vary but generally set at 16+ (16 and over) white male tithables of 21+ became subject to 5 shilling poll tax only white male tithables 21+ included, as polls; slaves also taxed as polls; personal property (horses, cattle, etc.) taxed at the state level only white male tithables 21+ included, as polls tax bumped to 10 shillings per head; tax info collected by itinerant tax commissioners, and dates recorded 1788 on - white male tithables age reverts to 16+ as state poll tax is abolished in 1788 Inferential Rules, and Rules of Thumb for Interpreting Tax List Data The first rule is to understand the category of persons listed by name. To repeat from above: Except for the year 1787, those listed by name on a personal property tax list are persons chargeable for a tax for themselves as tithables, and/or for any other tithables or taxable personal property associated with their household. Thus, most chargeables are also householders, but they need not be tithables themselves, as they might in an exempt category: officials, widows, or men excused on application by virtue of age or infirmity. For the period, those listed by name were aged 21 or over. In 1787, uniquely, all non-exempt white males aged 21 or over were listed by name, not just chargeables, and if they were not chargeable for their own poll tax, they were listed in association with the person who was.

4 ALLENs in the Buckingham County, VA, Personal Property Tax Records, From 1788 on, a chargeable might be a male as young as 16, though most minor males were associated with the household of another who was chargeable for their tax most likely the household of their father or widowed mother (or if married, perhaps their father-in-law), or that of a guardian or master, if they were apprenticed. A few of these lists state relationships directly, but more often they provide merely rather strong circumstantial evidence of relationships. By analyzing all the lists for a series of years one can pretty reliably tell within a year or so when a person died and/or removed to another county, or when a young man turned 21, or 16, and in the latter case, who his father (or widowed mother) was likely to be. Of crucial importance are the dates the tax was gathered for the lists of 1787 on, because when multiple chargeables with the same surname all have their information gathered on the same day, it almost always reflects close neighborhood, and therefore probably close relationship. Where an established chargeable with a particular surname is joined on the tax list one year by another person of the same surname, and the gathering dates are the same or close, the new person is likely to be a son just come of age; this circumstantial evidence becomes even more persuasive if the number of the established person s white male tithables aged decreases by one in the same year. Sometimes the evidence for father-son relationships becomes more complicated, as when a son will be listed as a chargeable one year, but revert to a member of his father s household the next. One needs to pay close attention to the fluctuating numbers of white male tithables and try to match up the numbers each year to the known sons, bearing in mind that most sons came into land from or near that of their fathers, and often continued to a share a household with him for a while even after coming of age or marrying. Even during the period from when the state poll tax was in effect, a household might consist of several free adult males, each subject to the tax, but (except for 1787) only one of them would be named. For example, in 1785 a 22 year old son living with his father, and a free adult hired man in the same household would have been themselves responsible for their own poll tax, but despite the requirements of the law that the commissioners... call on every person subject to taxation it might well be that only the chargeable s name would appear on the list, leaving the details of payment to be worked out between the chargeable and his/her charges. In general, important as the personal property tax records are, their evidence doesn t stand on its own: it needs to be corroborated by other records by the corresponding land tax records and the land records themselves, or by the probate or other court records.

5 ALLENs in the Buckingham County, VA, Personal Property Tax Records, The Abstracts SOURCES: Where my source has been the online Binns Genealogy tax list images, I have appended to each entry a Citation referencing the Binns list denominator ( A, B, or C ), and an image number. Otherwise, it may be assumed that my source was a Library of Virginia, or an LDS Family History Library microfilm of the original records, in which case I have made this clear in the headnote for the report. In this report the BuckinghamCoVA personal property tax lists have been abstracted from Binns for the years , and from the following LVA microfilms for the indicated years: BuckinghamCoVA Personal Property Tax Lists, : Reel 61 BuckinghamCoVA Personal Property Tax Lists, : Reel 62 BuckinghamCoVA Personal Property Tax Lists, : Reel 61 Abstracting Conventions The lists are essentially complete from 1782 on, except for 1808 when no tax was assessed, and for the 1816 lists, which are missing. As with the land tax records, for each year from 1787 on, there were two lists, presumably corresponding to Districts 1 and 2, yet for certain years ( ) I find lists instead titled No.3" (corresponding to Land Tax List 1), and No.2" (corresponding to Land Tax List 2). Based on the correspondence of names, I have titled all these paired lists, List1" and List2", respectively, to synchronize their numbering with the numbering of the other personal property lists, and of the land tax lists (note that the Binns citations to Lists A and B don t necessarily correspond to List 1 and List 2). Most list titles do bear intrinsic dates, ratifying the years given in the microfilm titles. I have rearranged the fields somewhat, and created my own columnar headings. In particular, the columns for the enumeration of slaves are headed Blacks whether they were taxed as polls (as between ), or as personal property (from 1788 on). Incidentally, slaves were more often termed blacks in the statutes of this period than slaves. From 1788 on, the headings for the white males tithables enumeration vary considerably, and the age limit is typically omitted, but one may reasonably presume that in all cases the number in the first column of each row is that of the white males aged 16 or over residing in the household of the person listed by name. I have therefore titled this first column WhiteMTs 16+ (white male tithables aged 16 or over) regardless of the varied titles which appear on the original form.

6 ALLENs in the Buckingham County, VA, Personal Property Tax Records, Otherwise, all the text abstracted below is literal, except that I have generally expanded unproblematic abbreviations like deceased, estate, and commissioner, silently, and other abbreviations for proper names, or more doubtful terms, within square brackets, for example, W[illia]m. Occasionally I have preserved the original abbreviation when I myself found it expedient due to space constraints. All names below also appear in inverted order (with surname first), which the way that most of them appear in the original records. Columns of numbers in which a zero was entered have been left blank. Besides the categories for white and black persons, I have abstracted all taxable personal property on the lists through 1815, but only the livestock thereafter, except that I have noted when the chargeable was taxed for a carriage as a marker of socioeconomic status. In the lists from 1787 on, the notation 1 chair. or 2 chair. is used to represent either 1 carriage or 2 carriage wheels. From 1789 on I have abstracted such notations as simply carriage Later, other, more specific terminology for carriages appears, which I have noted as found: a gig was a simple open two-wheeled carriage, while a barouche was a much more elaborate fur-wheeled carriage with facing seats and a partial top in effect, a light coach. A phaeton was like a barouche without a top. Beginning in 1845, carriages were distinguished only by value so I have noted their values for those late lists. Individuals were also taxed for watches, clocks, and a few other luxury goods which I have not noted, but these and the actual tax valuations and tax rates (which I have also omitted), are available from the complete set of images provided with this report. The Data in this Report The formats of the earliest surviving personal property tax lists for Buckingham County, Virginia, from the period , change practically every year. In 1787 two tax districts were created and the lists were standardized, at least for that year. However, beginning with 1788, the format diverged between these two, with List 2 adopting the usual post-1787 format, but List 1 retaining the named white tithables category, which continues through Since this second named field drops the age specification (in 1787 the column is headed white male tithables above 21"), and since the tithables age after 1787 in effect reverts to the county age of 16, presumably the names listed in this column (typically headed free tithes ) are those of free white males aged 16 or over. Unfortunately, none of the men listed in this column are surnamed ALLEN, which implies that if any ALLEN sons came of age between they were treated as heads of independent households, and not as dependents of their fathers (or of ALLEN guardians, if any). I didn t scan the whole of these lists looking for ALLENs in the named free tithes column, just the surnames in the A s, so it s possible that I may have missed an ALLEN or two for this period who harbored in other than ALLEN households.

7 ALLENs in the Buckingham County, VA, Personal Property Tax Records, Many, if not most of these lists lack titles, but since the two lists, once they diverge, are readily identifiable, I have simply identified them as List1" and List2" in the headings, and have transcribed only a few of the list titles. From 1787 on, all lists are alphabetized by first letter of surname so that neighborhood associations cannot generally be inferred from proximity on the list except insofar as chargeables of the same surname are listed in clusters. However, also beginning in 1787 the lists are supposed to include the dates the information was gathered from each family as the tax commissioner made his rounds, and most of the lists in fact have these dates. Finally, although herein my focus was exclusively on ALLENs, because there have been more than one marriage between ALLENs and SCRUGGSes, and one of special interest in 1819, I included all the county tax records for SCRUGGSes for the year 1820 (even though the father in law of Mariah Scruggs was supposed to have been Edward from adjacent CumberlandCo). ******** * 1782 * ******** Most of these lists are unalphabetized, including the only one of eight with ALLENs: A List of taxable articles taken in Buckingham County by John Nicholas 1782" Person Persons 21+ WhiteMTs Slaves Horses Cattle Chargeable Free males & Slaves 21+ BINNS Allen, William Allen, William L Allen, Mary D.C. Edwards L Flamestead Edwards [Slaves: Annie, Jacob, Frank, Harry, Peter, Jack, Jane, Moll, Manuel, Anthony, Dick, Stephen, Isham, Joseph, Archer, Greasey, David] Philip Allens estate R [Slaves: Peter, David, Anthony, Jane, Joe, Mime, Charles] William H[un]t Allen William Hunt Allen R [Slaves: Will, Bob, Tim, Jamey, Sis, Bet, Jane, Chondam Charity, Peter, Rachel, Daniel, Lucy, Will, Ferry, Fan, Jarne, Abram, Hannah, Moll] A few names away, on the next page, are the listings for Randolph Jefferson, William Scruggs, and John Nicholas (who took the list). See image ALLENs-BuckVA-PP_Tax-1782-BINNS-07LR.gif.

8 ALLENs in the Buckingham County, VA, Personal Property Tax Records, ******** * 1783 * ******** The several lists this year are all individually alphabetized. A List of taxable property taken by John Nicholas for the year 1783" Person WhiteMTs Slaves----- Horses Cattle Chargeable BINNS Allen, Mary R [Slaves(total): Frank, Jacob, Manuel, Harry, Annie, Kate, Betty, Anthony, Dick, Steven, Isham, Joseph, Archer, & Grace] Allen, William H[un]t R [Slaves(total): Tom, Will, Bob, Jame, Sis, Bett, Jane, Jean, Candy, Fan, James, Charity, [Peter?], Abram, Rachel, Moll, Daniel, Hannah, Sarah, Luce, Bill, Terry] A List of Taxable Property returned to the Clerk of Buckingham County since the original list returned to him by the justices for 1783 taken from the vouchers Person WhiteMTs Slaves SlaveTs Horses Cattle Chargeable 21+ (total) BINNS Allen, Philip estate [Slaves(total): Petar, Dor[cas?], Anthony, Joe & Jane **tho, Mime, Mill, Charles, young negros] ******** * 1784 * ******** This year there s a single consolidated alphabetized list. Person WhiteMTs Slaves Tithes Horses Cattle Chargeable 21+ (total) (total) BINNS Allen, (Capt) Samuel [Capt. Samuel was also taxed for a wheeled carriages and a stud horse.] Allen, Mary Allen, W[illia]m Hunt Allens, Philip estate

9 ALLENs in the Buckingham County, VA, Personal Property Tax Records, ******** * 1785 * ******** This year there s a single consolidated alphabetized list. Person WhiteMTs Slaves SlaveTs Tithes Horses Cattle Chargeable 21+ (total) (total) BINNS Allen, Samuel (Captain) Allen, William Hunt Allen, Philip (deceased estate) Allen, Mary ******** * 1786 * ******** This year there s a single consolidated alphabetized list. Person WhiteMTs Slaves SlaveTs Tithes Horses Cattle Chargeable 21+ (total) (total) BINNS Allen, Mary Allen, William Hunt Allen, William J[unio]r 1# Allen, Samuel Allen, Samuel # It appears that William J[unio]r s 1" for himself as tithable may be rubbed, and crossed, out, but on the other hand, his total number of tithables is one greater than his slave tithables. Although this list is alphabetized just on first letter surname, William Jr s entry is sandwiched between that of William Hunt, and Samuel-03 (By Samuel-03" I mean the Samuel who appears on image 3. There is a second, undifferentiated Samuel who appears on image 4). Incidentally, Samuel-03 was assessed for 1 wheeled carriage ( 1 chair. ), which may be used as a differentiator. Samuel-03's total number of tithables is four greater than his slaves, yet he has only one tithable aged 21+, presumably himself; one might suppose that the extra three tithables were more likely sons aged than underaged indentured servants, except that in the identically structure 1785 census none of these three extras are present. Unfortunately, one can only guess at the meanings of these non-standard county categories.

10 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1787-List1 * A list of taxable property taken in the county of Buckingham by Peter Guerrant a commissioner in the said county in District Number One for the year 1787" Date Person WhiteMale WhiteMTs----- Blacks----- Horses Cattle 1787 Chargeable Tithables BINNS 20Apr Allen, Wm Hunt Wm Hunt Allen A03 23Apr Allen, William Wiatt Coleman A03 [Since there s only 1 WMT21+, either the chargeable, William, is aged 16-20, or he is exempt, perhaps because an officer-see 1788.] 1May Allen, Mary A03 4May Allen, Samuel Samuel Allen A03 Jn o [John] Bransford Jr 17May {Allen, John John Allen A04 21May {Adcock, Joseph exempt A04 An analysis of Commissioner Guerrant s list indicates that (at least most of the time) he either replicated the name of the Person Chargeable in the second column (where there was only one WMT21+ in the household), OR when there were two or more WMT21+ he usually wrote only the names of the additional tithable in the latter column, and not replicating the name of the Person Chargeable. John Allen s name is replicated in the second column, but his household is shown as having no tithables, with no annotation that he personally is exempt. I ve included the next household, for Joseph Adcock, because it illustrates how exemptions were treated. It figures, therefore, that John, though reckoned as a householder and a person chargeable as the owner of taxable personal property, was himself still under 21, thus technically not subject to be listed this year, and technically his property should have been in the hands of his parent or guardian as the person chargeable. However, this case illustrates the fact that the commissioners cared nothing for such legal niceties as long as they found someone whom they believed was good for the tax. * 1787-List2 * A list of taxable property within the District No.2 Josias James commissioner in the County of Buckingham for the year 1787" Date Person WhiteMale WhiteMTs----- Blacks----- Horses Cattle 1787 Chargeable Tithables BINNS 28Apr Allen, Samuel Samuel Allen B02

11 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1788-List1 * This first post-1787 list, also compiled by PeterGuerrant, continues the second name column (though it s no longer required by law) headed just by Names of White Tithes, with the above 21 years of the 1787 list qualifier omitted. Nonetheless, it s clear from comparing Samuel s household with that of 1787 (then age 21+ was made explicit) that the same condition attaches to this list, and probably all the subsequent ones where this extra name column was continued. List of Peter Guerrant Date Person WhiteMale WhiteMTs Blacks----- Horses 1788 Chargeable Tithables BINNS 10Apr Allen, Capt. William A02 21Apr Allen, Mary A02 21Apr Allen, John A02 3May Allen, Capt. Sam[ue]l Jn o [John] Bransf[or]d A02 Sam[ue]l Baskerf[iel]d Archer Jefferson 26May Allen, William Hunt A03 * 1788-List2 * This second list for 1788, compiled by Josias Jones, is formally more ambiguous since it lacks a second name column, but the actual heading Free Tithes should probably be interpreted the same way as for Guerrant s list, above: namely as tallying just Free Tithes who are also age 21+. List of Josias Jones 1788 Chargeable BINNS 30May Allen, Samuel B02

12 ALLENs in the Buckingham County, VA, Personal Property Tax Records, ************* * 1789-List1 * Date Person Free WhiteMTs Blacks----- Horses 1789 Chargeable Tithes BINNS 14Mar Allen, Sam (Capt.) Jn o [John] Bransf[or]d B02 carriage S[amuel] Baskf[iel]d W[illiam] Allen 4Apr Allen, Will[ia]m Hunt B02 4May Allen, Mary B02 18May Allen, John B03 30May Allen, William (Capt) 1 * 9 B03 * 1789-List2 * 1789 Chargeable BINNS 13Jun Allen, Samuel A03 * 1790-List1 * Date Person Free WhiteMTs Blacks----- Horses 1790 Chargeable Tithes BINNS 10Mar Allen, John Jn o [John] Kid A01 16Mar Allen, Mary A01 18Mar {Allen, William (Capt) Benj[ami]n Isbel A01 18Mar {Allen, Samuel Jn o [John] B[ransford] A-1 S[amuel] B[askerfield?] W[illia]m A[llen] 14Apr Allen, William Sr A02 * 1790-List2 * 1790 Chargeable BINNS 27Aug Allen, Jesse estate B01

13 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1791-List1 * Date Person Free WhiteMTs Blacks----- Horses 1791 Chargeable Tithes BINNS 18May Allen, Samuel Jn o [John] Bransf[or]d A01 Jn o [John] Baskerville Sam[ue]l B[askerville?] W[illiam] Allen Jr W[illia]m Pitman 22May Allen, William (Capt) A01 22May Allen, William H A01 22May Allen, Mary 7 8 A01 * 1791-List2 * 1791 Chargeable BINNS 16Mar Allen, Jesse estate B02 * 1792-List1 * Date Person Free WhiteMTs Blacks----- Horses 1792 Chargeable Tithes BINNS 18Mar Allen, William (Capt) Ben Izbel A01 5Apr Allen, Sam[ue]l (Capt) A G W P R C A01 30May Allen, Jn^o W[illia]m Smith A01 29May Allen, W[illia]m Hunt W[illia]m White A02 22May Allen, W[illia]m Jun^r 1 2 A02 * 1792-List2 * 1792 Chargeable BINNS 14May Alen, Jesse estate B01

14 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1793-List1 * Date Person Free WhiteMTs Blacks----- Horses 1793 Chargeable Tithes BINNS 3Apr Allen, Mary W[illia]m Smith 1 * 7 B01 3Apr Allen, John estate ******* B01 5Apr Allen, William son of Geo[rge] B02L 3May Allin, Samuel [%1] B02L 15May Allen, William Cap^t * White B02L 15May Allen, William H J. Chap^n B02L %1 Samuel Allin has 6 tithables identifiable only by means of initials most of which are illegible. * 1793-List2 * 1793 Chargeable BINNS 24Apr Alen, Jesse estate 4 1 A02 * 1794-List1 * No List 1 this year. * 1794-List2 * 1794 Chargeable BINNS 15Mar Allen, George, son of Sam

15 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1795-List1 * 1795 Chargeable BINNS 15May Allen, William Capt[ain] A01 [Capt. William also had 1 stud horse.] 22Jul Allen, Mary A01 22Jul Allen, John (estate) A01 29Jul Allen, H William A01 10Aug Allen, Samuel, Col[onel] A01 19Aug Allen, William (son of Geo[rge]) A01 * 1795-List2 * 1795 Chargeable BINNS 8Jun Allen, George B02 * 1796-List1 * Date Person Free WhiteMTs Blacks----- Horses 1796 Chargeable Tithes BINNS 16May Allen, John (estate) A01 16May Allen, William (s[on] G[eorge]) A01 21May Allen, William (Capt[ain]) A01 22Jun Allen, Samuel, Col[onel] W.Rees,R.Coltrane, A02 29Jun Allen, Mary A01 18Jul Allen, H William Joseph Chastane A01 A.Gales, & W. Ayr * 1796-List2 * 1796 Chargeable BINNS 17Aug Allen, George B02

16 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1797-List1 * Date Person Free WhiteMTs Blacks----- Horses 1797 Chargeable Tithes BINNS 23May Allen, Samuel, Col[onel] [4 sets of initials] A01 23May Allen, William (s[on] G[eorge]) A01 7Jun Allen, John estate A01 7Jun Allen, Mary A01 26Jun Allen, H William Joseph Chastan A01 10Jul Allen, William Capt[ain] A01 * 1797-List2 * 1797 Chargeable BINNS 15Apr Allen, George B02 * 1798-List1 * Date Person Free WhiteMTs Blacks----- Horses 1798 Chargeable Tithes BINNS 14May Allen, Samuel W H Allen 2 1 A02 26May Allen, Samuel, Col[onel] [4 sets of initials] A02 19Jun Allen, Mary 7 4 A02 19Jun Allen, William (s[on] G[eorge]) A02 22Jun Allen, William Capt[ain] A02 22Jun Allen, William Hunt Tho[mas] Sharon A02 * 1798-List2 * 1798 Chargeable BINNS 3May Alen, George B02 3May Alen, Jesse B02

17 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1799-List1 * Date Person Free WhiteMTs Blacks----- Horses 1799 Chargeable Tithes BINNS 23May Allen, William (s[on] G[eorge]) A02 23May Allen, Mary **** A02 30Jul Allen, William Hunt Tho[mas] Ha***bit A02 12Aug Allen, William Capt[ain] Ch[arles] D** A02 12Aug Allen, Samuel 1 1 A02 16Aug Allen, Samuel, Col[onel] A02 * 1799-List2 * 1799 Chargeable BINNS --Apr Allen, Jesse B02 --Aug Allen, George B02 * 1800-List1 * Date Person Free WhiteMTs Blacks----- Horses 1800 Chargeable Tithes BINNS 26Apr Allen, Samuel 1 2 A02 19Jul Allen, William (s[on] G[eorge]) A02 19Jul Allin, Mary 8 3 A02 25Jul Allen, William Hunt Tho[mas] H A02 26Jul Allen, William (estate) A03 27Aug Allen, Samuel, Col[onel] A03 * 1800-List2 * 1800 Chargeable BINNS 3Apr Allen, George B02

18 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1801-List1 * Date Person Free WhiteMTs Blacks----- Horses 1801 Chargeable Tithes BINNS 22Apr Allen, Samuel 1 2 A01 8Jun Allen, Sam[ue]l, Col[onel] A01 25Jun Allen, William (s[on] G[eorge]) A01 25Jun Allen, Mary 8 3 A01 24Jul Allen, William Hunt W Ayres A02 30Jul Allen, William deceased estate Jn^o * A02 * 1801-List2 * 1801 Chargeable BINNS **Apr Allen, George B01 ************* * 1802-List1 * Date Person Free WhiteMTs Blacks----- Horses 1802 Chargeable Tithes BINNS 22May Allen, Mary 8 4 A01 22May Allen, William s[on] G[eorge] A01 29May Allen, Sam[ue]l 1 2 A01 16Jul Allen, William H A01 19Aug Allen, William deceased A02 27Aug Allen, Sam[ue]l, Col[onel] A02 * 1802-List2 * 1802 Chargeable BINNS 5Jun Allen, George B01

19 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1803-List1 * 1803 Chargeable BINNS 11May Allen, William (s[on] G[eorge]) A02L 11May Allen, Mary * 1 5 A02L 21May Allen, Sam[ue]l A02L 30Jul Allen, William deceased A02R 8Aug Allen, William S[enio]r A02R 25Aug Allen, Sam[ue]l, Col[onel] A03 * 1803-List2 * 1803 Chargeable BINNS **Aug Allen, George B01 ************* * 1804-List1 * 1804 Chargeable BINNS Allen, Sam[ue]l 1 2 A01 Aug Allen, Mary 6 6 A02 Aug Allen, William (s[on] Geo[rge]) A02 31Aug Allen, William estate A02 31Aug Allen, William Hunt A02 4Sep Allen, Sam Col[onel] A02 * 1804-List2 * 1804 Chargeable BINNS 2Jun Allen, George B02 2Jun Allen, Hunt 1 1 B02

20 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1805-List1 * 1805 Chargeable BINNS 19May Allen, Samuel 1 1 A01 30May Allen, Josiah A01 17Jun Allen, Will[ia]m (s[on] Geo[rge]) A01 19Jun Allen, Mary 6 4 A01 23Jun Allen, William estate 5 4 A02 19Jul Allen, Sam[ue]l Col[onel] A02 19Jul Allen, William Hunt A02 * 1805-List2 * 1805 Chargeable BINNS 16Jun Allen, George B01 * 1806-List1 * 1806 Chargeable BINNS Allen, Mary 7 3 A Allen, Will[ia]m s[on] Geo[rge] A Allen, William Hunt A01 9Apr Allen, Samuel Col[onel] A02L 9Apr Allen, Drury 1 1 A02L 9Apr Allen, Samuel j[unio]r 1 1 A02L 9Apr Allen, W[illia]m estate 7 3 A02L **Jun Allen, Jozias A02R

21 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1806-List2 * 1806 Chargeable BINNS 2Aug Allen, George B02 * 1807-List1 * 1807 Chargeable BINNS Allen, Josiah A01 15Apr Allen, William (s[on] Geo[rge]) A02L 21Apr Allen, Samuel Col[onel] A02L 1 gigg 6May Allen, William sen[io]r estate A02L 14May Allen, William j[unio]r estate A02 * 1807-List2 * 1807 Chargeable BINNS 4Apr Allen, George B01 ******** * 1808 * ******** No taxes this year.

22 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1809-List1 * This list almost completely illegible. * 1809-List2 * 1809 Chargeable BINNS 1Apr Allen, George B01 * 1810-List1 * 1810 Chargeable Horses 2Mar Allen, William son of Geo[rge] Mar Allen, John deceased estate Mar Allen, Mary Apr Allen, Jo[s?]ah * 1810-List2 * 1810 Chargeable Horses 10Mar Allen, Jesse Mar Allen, George 1 4 4

23 ALLENs in the Buckingham County, VA, Personal Property Tax Records, ************* * 1811-List1 * 1811 Chargeable Horses 12Mar Allen, William Mar Allen, Mary Apr Allen, Josiah May Allen, W[illia]m Capt deceased May Allen, Jno estate * 1811-List2 * 1811 Chargeable Horses 9Mar Allen, George Apr Allen, Benjamin (Cumb[erland]) * 1812-List1 * 1812 Chargeable Horses 13Apr Allen, William [s[on] G[eorge]) Apr Allen, George Apr Allen, W[illia]m Capt estate, per Phillip Allen May Allen, James 1 12May Allen, Josiah * 1812-List2 * 1812 Chargeable Horses 4Apr Allen, George Apr Allen, Benjamin (Cumb[erland]) 3 1 2

24 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1813-List1 * 1813 Chargeable Horses 11Mar Allen, W[illia]m estate Apr Allen, William Apr Allen, George H Apr Allen, Josiah * 1813-List2 * 1813 Chargeable Horses 13Mar Allen, George Apr Allen, Benjamin 4 2 * 1814-List1 * 1814 Chargeable Horses 11Apr Allen, George H Apr Allen, Josiah Apr Allen, Phillip & John Apr Allen, William [s[on] G[eorge]) * 1814-List2 * 1814 Chargeable Horses 11Mar Allen, George Apr Allen, Benjamin 4 2

25 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1815-List1 * 1815 Chargeable Horses Cattle 22Mar Allen, William (s[on] G[eorge]) [William also owned a clock, 2 calico window curtains, and a chest of drawers. 22Mar Allen, Geo[rge] H [George also owned a watch and a clock.] 29Apr Allen, Phillip & John [Phillip & John also owned a house in the country worth $900.] 13May Allen, Josiah [Josiah owned a clock, and several pieces of mahogany furniture, and a chest of drawers.] * 1815-List2 * 1815 Chargeable ? Horses Cattle 1Apr Allen, George [There s an extra category in this list, but no columnar heading for it.] ******** * 1816 * ******** No tax lists this year * 1817-List1 * Date Person WhiteMTs Blacks 1817 Chargeable Horses 2Mar Allens, Phillip & Jno Apr Allen, W[illia]m Apr Allen, Josiah gig 19Apr Allen, George H

26 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1817-List2 * 1817 Chargeable Horses 18Mar Allen, Cary C Mar Allen, Reuben May Allen, George * 1818-List1 * 1818 Chargeable Horses 11Apr Allens, Phillip & John Apr Allen, George H May Allen, Josiah gig * 1818-List2 * 1818 Chargeable Horses 21May Allen, Cary C gig * 1819-List1 * 1819 Chargeable Horses 10Mar Allen, Phillip & Jno Apr Allen, George H [May] Allen, W[illia]m [May] Allen, Josiah gig * 1819-List2 * 1819 Chargeable Horses 2Jun Allen, Cary C gig 2Jun Allen Williams estate * 1 1

27 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1820-List1 * SCRUGGSes included 1820 Chargeable Horses 5Apr Scruggs, Valentine 1 10Apr Allen, Phillip & Jno Allen, William Allen, Geo[rge] H May Scruggs, James 1 3 4May Scruggs, Allen May Scruggs, Finch May Scruggs, Grace May Scruggs, W[illia]m gig 13May Scruggs, Drury May Scruggs, Oglesby May Scruggs, Samuel 1 17May Scruggs, W[illia]m May Scruggs, John L May Scruggs, Charles 1 19May Scruggs, Isham * 1820-List2 * SCRUGGSes included 1820 Chargeable Horses 12Mar Scrugg, Obadiah 1 18Mar Allen, Cary C Doc[tor] gig 18Mar Allen, William A 5 1 6May Scrugg, William May Scrugg, John May Scrugg, Isaac

28 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1821-List1 * Date Person WhiteMTs Blacks 1821 Chargeable Horses 9Apr Allen, William Apr Allen, Josiah gig 11May Allens, Philip & John May Allen, George H Sen[io]r May Allen, George H J[unio]r gig * 1821-List2 * 1821 Chargeable Horses 2Mar Allen, Cary C gig 18Mar Allen, William A 5 1 * 1822-List1 * 1822 Chargeable Horses 5Apr Allens, Philip & Jno Apr Allen, Josiah gig 9May Allen, George H J[unio]r gig 21May Allen, W[illia]m May Allen, George H S[enio]r * 1822-List2 * No ALLENs

29 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1823-List1 * 1823 Chargeable Horses 10Mar Allen, Josiah gig 5Apr Allen, W[illia]m Apr Allens, Philip & Jno Apr Allen, Geo[rge] H J[unio]r May Allen, Geo[rge] H S[enio]r * 1823-List2 * No ALLENs * 1824-List1 * 1824 Chargeable Horses 19Apr Allen, George H J[unio]r gigg 4May Allen, Josiah gigg 10May Allen, W[illia]m estate May Allen, George H S[enio]r May Allen, Philip May Allen, John * 1824-List2 * No ALLENs

30 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1825-List1 * Date Person WhiteMTs Blacks 1825 Chargeable Horses 11Apr Allen, George H gig 16Apr Allen, John Apr Allen, Philip Apr Allen, Geo[rge] H estate Apr Allen, John (trustee) Apr Allen, Josiah gig 19May Allen, W[illia]m estate May Allens, Geo[rge] H & Walter C * 1825-List2 * No ALLENs * 1826-List1 * 1826 Chargeable Horses 22Mar Allen, Josiah gig 3Apr Allen, Geo[rge] H estate Apr Allen, W[illia]m estate Apr Allen, Geo[rge] H * 25Apr Allens, Geo[rge] H & Walter C Apr Allen, Philip Apr Allen, John * 1826-List2 * No ALLENs

31 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1827-List1 * 1827 Chargeable Horses 12Mar Allen, George H gig 12Mar Allen, Philip Mar Allen, Josiah gig 27Apr Allen, W[illia]m estate Apr Allen, George estate Apr Allen, Sam[ue]l A 1 27Apr Allen, John May Allen, Walter C * 1827-List2 * No ALLENs * 1828-List1 * Date Person WhiteMTs Blacks 1828 Chargeable Horses 5Apr Allen, W[illia]m estate Apr Allen, Geo[rge] H estate Apr Allen, John Apr Allen, Philip Apr Allen, George H gig 12May Allen, Walter C * 1828-List2 * No ALLENs

32 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1829-List1 * Date Person WhiteMTs Blacks 1829 Chargeable Horses 4Apr Allen, Philip Apr Allen, John May Allen, Geo[rge] H gig 14May Allen, Geo[rge] H estate May Allen, W[illia]m estate May Allen, Walter C * 1829-List2 * 1829 Chargeable Horses 10Apr Allen, Josiah gig * 1830-List1 * 1830 Chargeable Horses 8Mar Allen, George H gig 15Apr Allen, George H estate Apr Allen, W[illia]m estate Apr Allen, Philip May Allen, Sam[ue]l A 1 6May Allen, John * 1830-List2 * No ALLENs

33 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1831-List1 * 1831 Chargeable Horses 15Apr Allen, W[illia]m * 1 15Apr Allen, W[illia]m estate Apr Allen, George estate Apr Allen, Phillip Apr Allen, John May Allen, George H gig * 1831-List2 * 1831 Chargeable Horses 19May Allen, Josias gig * 1832-List1 * Date Person WhiteMTs Blacks 1832 Chargeable Horses 22Mar Allen, William B 1 30Mar Allen, George estate Mar Allen, William estate Apr Allen, John Apr Allen, George H gig 24Apr Allen, Phillip * 1832-List2 * 1832 Chargeable Horses 8May Allen, Josias May Allen, Eggleston 1

34 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1833-List1 * Date Person WhiteMTs Blacks 1833 Chargeable Horses 11Mar Allen, William B 1 17Mar Allen, Williams estate Mar Allen, George H estate Mar Allen, John Mar Allen, Phillip Apr Allen, George H gig * 1833-List2 * 1833 Chargeable Horses 2May Allen, Josias estate May Allen, Eggleston 1 * 1834-List1 * Date Person WhiteMTs Blacks 1834 Chargeable Horses 6Feb Allen, William B 1 10Mar Allen, John Mar Allen, Williams estate Mar Allen, George H estate Mar Allen, Phillip Apr Allen, George H gig 12May Allen, James * 1834-List2 * No ALLENs

35 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1835-List1 * Date Person WhiteMTs Blacks 1835 Chargeable Horses 21Mar Allen, George H barooch 21Mar Allen, Phillip Apr Allen, William B 1 23Apr Allen, John May Allen, Elizabeth G May Allen, Samuel May Allen, John J[unio]r * 1835-List2 * No ALLENs * 1836-List1 * 1836 Chargeable Horses 23Mar Allen, Robert S 1 26Mar Allen, William estate Mar Allen, William B 1 27Apr Allen, Elizabeth G Apr Allen, Samuel Apr Allen, John May Allen, Phillip 1 1 2May Allen, Phillip trustees 2 * 1836-List2 * No ALLENs

36 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1837-List1 * 1837 Chargeable Horses 28Apr Allen, Robert S Apr Allen, John J[unio]r Apr Allen, Samuel Apr Allen, Elizabeth G 8 4 * 1837-List2 * 1837 Chargeable Horses 18Apr Allen, Cary C barouche 12May Allen, Benja[min] R 1 1 * 1838-List1 * 1838 Chargeable Horses 27Mar Allen, Robert S Apr Allen, John J[unio]r Apr Allen, Samuel Apr Allen, Elizabeth 8 4 * 1838-List2 * 1838 Chargeable Horses 16Mar Allen, Cary C barouche 16Mar Allen, Benjamin R Mar Allen, John A 1

37 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1840-List1 * 1840 Chargeable Horses 4Mar Allen, Robert S Mar Allen, Samuel Mar Allen, John Mar Allen, Elizabeth Apr Allen, William 1 1 * 1840-List2 * 1840 Chargeable Horses 13Apr Allen, Cary C coach 4Jun Allen, John A 1 1 8Jun Allen, Eggleston 1 19Jun Allen, Richard * 1841-List1 * 1841 Chargeable Horses 1Apr Allen, Robert S 1 1 bar[ouche] 20Apr Allen, Charles Apr Allen, Elizabeth Apr Allen, Samuel Apr Allen, John * 1841-List2 * 1841 Chargeable Horses 16Jun Allen, Cary C gig, barouche 17Jun Allen, John A Jun Allen, Richard buggy

38 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1842-List1 * 1842 Chargeable Horses 19[Mar?]Allen, John [Mar?]Allen, Elizabeth [Mar?]Allen, Samuel [Mar?]Allen, Nancy 1 28[Apr?]Allen, Robert S bar[ouche] * 1842-List2 * 1842 Chargeable Horses 14Mar Allen, John A Mar Allen, Benjamin R Mar Allen, Doct[or] Cary C gig, barouche 17Jun Allen, Richard buggy * 1843-List1 * 1843 Chargeable Horses 16May Allen, Robert S car[riage] 29May Allen, Elizabeth May Allen, Samuel May Allen, John May Allen, Nancy bar[ouche] * 1843-List2 * 1843 Chargeable Horses 27Mar Allen, John A buggy 8May Allen, Richard 1 29Jun Allen, Cary C barouche, gig

39 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1844-List1 * No lists this year * 1844-List2 * 1844 Chargeable Horses 5Apr Allen, Eggleston 1 3May Allen, Cary C bar[ouche] gig 26Jun Allen, Richard 1 1 * * buggy 27Jun Allen, John A * 1845-List1 * 1845 Chargeable Horses 22Apr Allen, Nancy $ 70 carriage 22Apr Allen, Robert S $100 carriage 23Apr Allen, Samuel Apr Allen, John Apr Allen, Elizabeth * 1845-List2 * 1845 Chargeable Horses 11Mar Allen, John A Mar Allen, Cary $430 carriage 27May Allen, Richard 1 7

40 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1846-List1 * 1846 Chargeable Horses 13Apr Allen, Samuel Apr Allen, John Apr Allen, Elizabeth Apr Allen, Robert S $100 carriage 30Apr Allen, Nancy [nothing taxable for Nancy this year] * 1846-List2 * 1846 Chargeable Horses Allen, John A $200 carriage Allen & Anderson 2 2 [This probable business listing immediately follows that of John A Allen, and is just a couple names up from that of John Allin.] Allin, John Allen, Cary C $400 carriage Allen, Richard 1 1 [Cary and Richard are listed adjacent.] * 1847-List1 * 1847 Chargeable Horses Allen, Robert S Allen, Elizabeth Allen, Samuel Allen, John

41 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1847-List2 * 1847 Chargeable Horses Allen, Cary C $360 carriage Allen, John A $170 carriage Allen & Phaup Allen, Richard 1 1 * 1848-List1 * 1848 Chargeable Horses Allen, Rob[er]t S Allen, Sam[ue]l Allen, John Allen, Elizabeth * 1848-List2 * 1848 Chargeable Horses Allen, Seymour Allen, John A $100 carriage Allen & Phaup Allen, Cary C $350 carriage Allen, Richard * 1849-List1 * 1849 Chargeable Horses Allen, Sam[ue]l $130 carriage Allen, Elizabeth Allen, John Allen, Rob[er]t S

42 ALLENs in the Buckingham County, VA, Personal Property Tax Records, * 1849-List2 * 1849 Chargeable Horses Allen, John A $100 carriage Allen, Cary C $330 carriage Allen, Seymour Allen, Richard $ 50 carriage * 1850-List1 * Blacks Date Person WhiteMTs Free Slave Chargeable Horses Allen, Sam[ue]l $100 carriage Allen, John Allen, Elizabeth Allen, Rob[er]t S * 1850-List2 * Blacks Date Person WhiteMTs Free Slave Chargeable Horses Allen, John A $ 90 carriage Allen, Simeon Allen, Cary C $320 carriage Allen, Richard $ 46 carriage