Tax and Fiscal Records

Collection Summary

*This collection has not been digitized

Title	Rockingham County Tax and Fiscal Records
Reference Code	Tfr
Dates	1788-1878
Document Creator	Rockingham County Circuit Court; County Treasurer; Commissioner of Revenue
Extent	10 linear feet; 7 boxes; 21 Books
Bio/Historical Note	Rockingham County was established in 1778 from land once incorporated under Augusta County, but assessing property for taxation has existed as a process since the 1600s. Beginning in the mid 17th century, local courts took over the responsibility of accessing property and land, but in 1786 the position of Commissioner of Revenue was established. Each year, the Commissioner assessed taxes, and then submitted copies to the Clerk of the court, which resulted in the many tax-related documents housed by the Circuit Court. It was also (and still remains) the duty of the Commissioner to administer business licenses to individuals, and once again, a certified copy was required to be filed with the Clerk of the court. The County Treasurer was tasked with recording all taxes collected, and in turn, provided a certified copy to the court. Many of the records in this group are created by the Commissioner of Revenue or County Treasure, but as copies to be maintained by the Circuit Court.
Archival History	The following records have been maintained continuously by the courthouse.
Scope and Content	The follow record group consists of personal property tax books from 1788-1870, delinquent tax lists from 1870-1938, capitation tax records from 1904-1933, county treasure tax books from 1877-1931, sundry receipts, bills, and fines collected by the county, licenses issued, costs allowed by the courts of Rockingham County from 1816-1877, and records detailing taxes belonging to the commonwealth from 1870-1929. These records provide information of the wealth, economic activity, race, and occupations of my Rockingham County residents from the 18th-20th century.
Index Terms	Local, Rockingham County (Va.)--History, Rockingham County (Va.)--Genealogy, Tax administration and procedure--U.S. territories and possessions, tax assessment--Virginia, tax collection.
Processing Information	Processed by Kayla Heslin, 2019.
Arrangement	There are nine series within this unit: Personal Property tax Lists, Delinquent Tax Lists, Capitation Tax Books, County Treasurer tax Books, Miscellaneous records, Claims Allowed, Fines Collected, Licences Granted, and Taxes Belonging to the Commonwealth. Within each series, the documents and books are arranged chronologically by calendar year.
Conditions Governing Access	This work has been identified as being free of known restrictions under copyright law, including all related and neighboring rights.
Language	English

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