Use Restrictions

The copyright interests in this collection have been transferred to the James Madison University Special Collections Library. For more information, contact the Special Collections Library Reference Desk (library-special@jmu.edu).

Access Restrictions

Collection open to research. Researchers must register and agree to copyright and privacy laws before using this collection. Please contact Research Services staff before visiting the James Madison University Special Collections Library to use this collection.

Provenance

The donor acquired the materials via Ebay from a seller in Edinburg, Virginia.

Preferred Citation

[Identification of item], [box #, folder #], Elizabeth Brooks Tax Receipts, 1832-1836, SC 0068, Special Collections, Carrier Library, James Madison University, Harrisonburg, VA.

Acquisition Information

This collection was donated by Tiffany Cole in March 2017.

Bio/Historical Note

Elizabeth Brooks was a resident of Rockingham County, Virginia at least between 1820, when she is first listed on the federal census as a resident of that locale, and 1836, when documentation contained within this collection proves she paid taxes on county land. She is listed in 1820 as a free white woman over the age of 45. The 1830 census lists her as a free white woman between the ages of 70 and 79. That Brooks is listed by name on both censuses indicates that she was a likely head of household, perhaps a widow.

Prior to 1870, when county treasurers started managing finances, the sheriff handled the tax revenues for his county. The sheriffs during the time Brooks paid taxes in Rockingham County were Joseph Baxter (1832), Daniel Matthews (1834), and Joseph Cravens (1836). Their respective deputies were J. H. Hopkins and two gentlemen with the surname Mitchell.

Scope and Content

The Elizabeth Brooks Tax Receipts, 1832-1836, are comprised of three receipts of taxes paid by Rockingham County, Virginia resident Elizabeth Brooks. For each year, Brooks paid $5.00 on one 30-acre tract of land. The taxes were paid to the sheriff of Rockingham County – Joseph Baxter, Daniel Matthews, and Joseph Cravens, respectively – and the receipt was filled out by the sheriff's deputy. In addition to taxes on tracts of land, the receipts include categories for slaves, horses, and a county and parish levy. These categories are blank on Brooks' receipts indicating that she did not own slaves or horses or pay a county and parish levy.

Arrangement

This collection is arranged chronologically.

Subjects and Indexing Terms

• Receipts (financial records)
• Tax administration and procedure -- Virginia -- Rockingham County -- 19th century
• Tax assessment -- Virginia -- Rockingham County -- 19th century
• Tax collection -- Virginia -- Rockingham County -- 19th century
• Tax records
• Taxation -- Virginia -- Rockingham County -- 19th century