Administrative Information

Access Restrictions

Tax and Fiscal Records, 1829-1870 that were transferred in accession 53810 under the title “Greensville County Dead Papers” and in adjacent boxes have undergone minimal processing. The remaining tax and fiscal records from this locality are still unprocessed and need review prior to use by researchers. All records remain tri-folded or in original bundles and may be fragile. Contact Archives Research services for availability.

Use Restrictions

There are no restrictions.

Preferred Citation

Greensville County (Va.) Tax and Fiscal Records, 1824-1901. Local government records collection, Greensville County Court Records. The Library of Virginia, Richmond, Virginia, 23219.

Acquisition Information

These records came to the Library of Virginia in a 2023 transfer of court papers from Greensville County under accession number 53810.

Processing Information

Encoded by M. Long: September 2023.

Tax and Fiscal Records, 1829-1870 that were transferred in accession 53810 under the title “Greensville County Dead Papers” and in adjacent boxes were processed using minimal processing standards: Locality records were organized by broad record category (election records, fiduciary records, etc.) with minimal other arrangement. These records have not been flattened, foldered, mended, or separated by individual record type (like summons, appraisements, etc.).

The remaining tax and fiscal records are still unprocessed.

Historical Information

Context for Record Type: In 1782 the General Assembly of Virginia enacted a major revision of the tax laws of the commonwealth. The act provided for statewide enumeration on the county level of land and certain personal property. The act created a permanent source of revenue for the operation of government in Virginia.

Various revenue acts passed by the General Assembly established the tax rates and procedures for the collection of land and personal property taxes. At first, justices of the local court were designated to collect the taxes. By 1786, the county courts were directed to divide each locality into precincts and to appoint "commissioners" to collect the tax. Taxes were assessed between March and April of each year and were payable by the end of December. The commissioners prepared four "fair and correct" copies of the land tax books. Copies were prepared for the commissioner, county clerk, sheriff, and auditor of public accounts.

A warrant was an authority issued to a collector of taxes, empowering his to collect the taxes extended on the assessment roll, and to make distress and sale of goods or land in default of payment.

A tax book is a record of persons paying taxes on personal or real estate. They may contain a record of other taxes levied on the official documents produced or recorded by the local government. They may also contain taxes levied on goods and services provided by individuals or businesses in the counties or cities.

Locality History: Greensville County was named either for Revolutionary War general Nathanael Greene, commanding general of the Continental army in the South during part of the Revolutionary War, or for Sir Richard Grenville, leader of the Roanoke Island settlement of 1585. The county was formed from Brunswick County on 28 November 1780.

Scope and Content

Greensville County (Va.) Tax and Fiscal Records, 1824-1901, include miscellaneous records produced by the locality over the course of the generation and expenditure of government revenue. A portion of the tax and fiscal records, 1829-1870, have undergone minimal processing. This has allowed for the documentation of specific record types and various trends found in this set of records. The remaining tax and fiscal records are completely unprocessed.

Tax and Fiscal Records, 1829-1870 that have undergone minimal processing consist of the following:

Significant materials include claims related to the incarceration of enslaved people being held in the county jail as "runaways" or awaiting trial for criminal offenses, orders to sell enslaved individuals to pay parish and county levies, and a settlement of accounts with several free Black citizens. Also includes "Slave Patrol" returns and accounts from 1832, 1841, and 1847.

Arrangement

This collection is arranged into the following series:

Related Material

See also Greensville County (Va.) Capitation Tax Lists, 1945-1965 (bulk 1960-1965) at the Library of Virginia.

Additional Greensville County Court Records can be found on microfilm at The Library of Virginia. Consult "A Guide to Virginia County and City Records on Microfilm."

Adjunct Descriptive Data