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Tax and Fiscal Records Inventory
Series one of the Tax and Fiscal records group consists of personal property tax books from 1788-1870. These are certified copies given to the Clerk of the court by the Commissioner of Revenue after taxes for each district in the county had been assessed. Information that can be found includes (but is not limited to) the names of Rockingham County residents (both free black and white citizens), the value of their personal property, evidence of slave ownership, and evidence of emigration.
The second series is comprised of Delinquent Tax Lists for the County from 1870-1938. These lists provide information for individuals in Rockingham County not able to pay the proposed levy for the year. This list DOES NOT include those determined to have no taxable property.
Capitation taxes, or "head taxes," were assessments levied on the individual person, no matter their economic circumstance. A poll tax is a type of capitation tax. In 1902 the Virginia State Constitution adopted a poll tax provision, limiting opportunities to exercise the right to vote to only those who could pay such a tax. The following books provide evidence of those who paid poll taxes for the year 1904-1933.
The fourth series, County Treasurer Tax Books, provides record of all taxes collected by the County from 1877-1931.
This miscellaneous series contains various documents related to tax and fiscal activities by the circuit court and delegated individuals.
The Claims Allowed series contains evidence of the various accounts brought against and settled by the county for work on public buildings and spaces, keeping of ill or disabled community members, and for items needed to conduct day to day business at the courthouse (i.e. blank books, stamps, electric bills).
The seventh series contains a record of the fines issued by the court of Rockingham County for the year 1914, as well as a record of the fines associated with the keeping of Orchards for 1928 and 1930. Orchard fines are particularly interesting, as they provide evidence for the extensive production of apples and fruit in the Valley, a once-thriving part of the local economy.
This series contains all licenses granted to individual business owners in Rockingham County from 1852-1916. Many of the licenses are for the keeping of a "Private Entertainment House," and retailing ardent spirits (liquor).
The final series, Taxes Belonging to the Commonwealth, contains both loose records and bound volumes. These records were created by the Commissioner of Revenue, assessing all taxes to be paid to the State of Virginia from 1870-1929. This included taxation on the processing of deeds, lawsuits, chancery suits, wills, and administrations.