Re: Leathers Madison Co. VA Tax List
I'm not sure I answered you on your questions about the tax list. There was a tax on property and land much as now but there was also what was called poll tax or head tax on males over 21. Occasionally there was a tax imposed on males over 16. The assessors went around each year and recorded the names of the males over 16 or 21 whichever the case was for that year. The county was sectioned off as to locallities and usually the official doing the count was from there, which helps pin-point where they were living. The catagories that were taxed varied from year to year. Usually it was white males over 21, slaves over 16 and slaves 12 and under 16, cattle, horses and occasionally wheels (number of wagons and buggies). This tax list gives a pretty good idea of the time that John Leatherer migrated to KY from VA. It also gives some pretty good circumstantial evidence that Ephraim and Humphrey belonged to Nicholas Leatherer as he paid on three males over 16 then they paid their own tax. There was still one male at home that didn't show up until later.