A Guide to the Virginia Auditor of Public Accounts - Lands Redeemed by the Executive, 1792-1859
Virginia Auditor of Public Accounts - Lands Redeemed by the Executive, 1792-1859.
APA 554
Virginia. Auditor of Public Accounts (1776-1928). Lands Redeemed by the Executive, 1792-1859. Accession APA 554, State government
records collection, The Library of Virginia, Richmond, Virginia.
Acquisition Information
Transferred from the Auditor of Public Accounts in 1913.
The General Assembly passed an act on 20 December 1791 authorizing the governor to transmit to sheriffs lists of land on which
taxes were delinquent, so that the sheriffs might sell the land. An act passed on 9 February 1814 required the reversion of
the land to the Literary Fund if no bid was received, to be held for future sale.
On 20 February 1817 the General Assembly passed an act authorizing the governor to redeem, or purchase for the state, certain
lands already sold for taxes. The governor appointed agents to make the payments on his behalf, using public money. The purpose
of the act was to discourage the practice of purchasing land for taxes, then holding it for speculation rather then settling
and cultivating it. Subsequent acts were passed for the same purpose.
Records, 1792-1859, including Correspondence, 1817 (1 item); Agent's bonds for agents to redeem land, 1817 (4 items); Auditor's
receipts, 1851-1859 (42 items); County lists of lands sold by the sheriff for nonpayment of taxes and redeemed by agent for
the Governor, 1816-1817 (4 folders); Deed (Albemarle Co. - Mathew Rodes to David Rodes), 1822 (1 item); Treasurer's receipts,
1792-1831 (29 folders); and Warrant, 1817 (1 item).
County lists consist of lists of lands sold by the sheriff for delinquent taxes and include the name of the delinquent land
owner, number of acres, amount of tax and damages, name and residence of the purchaser, purchase amount, fee for clerks and
aggregate totals. Each bond contains the signatures of the claimant and securities, the date, and the amount of the bond.
These records are part of Auditor of Public Accounts. Administration of State Government: Revenue Assessment and Collection
- Land Taxes. Redemption of Land.
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