Usually when someone else is charge with the tax, there is either a guardian/ward or employer/employee relationship. Scarborough owned land in Virginia near Sapony creek, first 100 acres then only 50 acres, was listed as owner on 1840 tax list, but not 1841. Yet I found not transfer of title there. In the TN probate, no land was listed in the inventory of his estate.
Yes, there has to be some reason for Scarborough to be listed under Edmond Williams in those earlier tax lists. Too bad so many of the Dinwiddie records are missing. So we don't know if E. W. was appointed guardian, or if he married Scarboro's mother. Look forward to what you find on this.