Tithables

Tithables Levy

In 1779 Virginia counties funded their operations—including the building of courthouses, jails, roads, bridges—through, and sometimes expences like salaries for officials like justices, clerks in a budget process primarily through annual "county levies." These were essentially poll taxes (head taxes) assessed on "tithables"—a category of taxable persons defined by colonial and early state laws to included all free white males aged 16 and older (including indentured servants, but excluding apprentices under 21 in some cases), as well as all enslaved men and women aged 16 and older.

Tithables originated as lists of able-bodied men for militia duty and labor (e.g., road maintenance). The levy was imposed as a uniform poll tax per tithable, not based on income or property value Counties were divided into precincts. Appointed commissioners or justices visited households annually around "tax day" (June 10) when heads of households provided sworn lists of tithables.

Heads of households (including widows or female-led households) were responsible for paying the levy on all tithables under their control, regardless of religion or status. The funds raised stayed mostly local, supporting county operations, though portions went to the parish (for the Anglican church until disestablishment in 1786 see Patrick Henry) and state.

Exemptions: Certain individuals, such as ministers and public officials, and soldiers in active service were often exempt from the levy itself. Additionally, those declared "infirm" or unable to pay due to extreme poverty or age could be forgiven the tax by county court soldiers in active service, or those deemed infirm or unable to pay by the county court.

The Assessment: The county court (comprised of local justices) calculated the total expected expenses for the year. This sum was then divided by the number of "tithables" in the county to determine the individual tax rate per person.

Collection: The County Sheriff was responsible for visiting each household to collect these funds. To incentivize collection, sheriffs were typically allowed to keep a percentage (often around 5-6%) of the total amount gathered.

Because hard currency (coined specie) was extremely scarce in 18th-century Virginia, the levy was almost always denominated and paid in tobacco.

Commodity Money: Residents typically paid with tobacco notes—receipts representing inspected tobacco stored in public warehouses—which circulated as a form of currency.

Specific Taxes: In the later years of the Revolutionary War (around 1780–1781), "specific taxes" were introduced that allowed or required payment in other commodities like wheat, rye, corn, or hemp to support the war effort.

The legal consequences for failing to pay the county levy were immediate and severe:

Distraint (Seizure of Goods): If a tithable failed to pay, the sheriff had the authority to "distrain" (seize) the individual’s personal property—such as livestock, household goods, or slaves—and sell them at public auction to cover the debt.

Surcharges: Delinquent taxpayers were often subject to an additional penalty (typically 5% to 10% of the tax due) and interest on the unpaid balance.

Civil Action: The Commonwealth or county could initiate a civil action against the defaulter, requiring them to pay the original tax, the accrued interest, and the legal costs of the court proceeding.

Imprisonment: If no goods were available for distress, or if the delinquent refused payment after seizure, they could be imprisoned by court order until the debt was satisfied. This was "close imprisonment" (confinement without bail) for up to three months in some cases, or longer if needed.