100 Years Ago: "All This Hue and Cry About Education . . ."

 Hmmm . . . sounds sort of familiar . . .

The Voice of the People

Against Higher School Taxes.

To the Editor of The Times-Dispatch:

 Sir.- Since the two proposed tax bills seem so defective, why can't the present method be improved. If the counties draw too much why can't the State limit their drafts? In all these pauper counties the people are almost taxed to death, while schools are allowed to raid their treasuries. New Kent has always been in this list. In 1904 her tax rate jumped from $1.15 to $1.55 and has hovered around $1.45 ever since. The two assessments add each. The two railroads, telephone and telegraph lines pay about $7,000, it is said. I suppose conditions are about tho same in the other counties.

If schools are to get all they want, a confiscation will not suffice. All this hue and cry about education comes from those who live by the system. Paying little or nothing them selves, they care not what a burden taxation becomes. Half the land in the State produces income. It is like a vacant house in town. At the last census hardly a county showed any gain to brag about, while thirty declined. When riding on the cars, I wonder if our legislators ever think how it is possible to live on much or the land passed. To squeeze the last cent from the taxpayer seems their only thought.

Last year a rate of 20 cents per $100 on bank deposits was thought ample. Now the same men would give the State officials unlimited power regarding such deposits. A criminal can't he made to testify, but a depositor is to be forced to do so, while bank clerks are to become spies- a fund having been provided to pay for such work. In 1900 just such a bill slipped through. It was denounced everywhere and soon declared unconstitutional on account of some little technicality.
                H.T. FAUNT LE ROY
        New Kent, Va., February 3, 1915.

-Richmond Times-Dispatch, February 05, 1915

The Reassessment- Conclusion

I have never done this before, so consider this a bit of a test. I have embedded a PDF of the pages 192 and 193 of the New Kent County Court Order Book, 1860-1867 with the Order relating to the Property Tax reassessment of 1864.

The Reassessment- III

A few more notes, this time dealing with the people on the list . . .



2) George Timberlake. Why is he on the first list, but not the second?

2) Susan Toler. Married to Henry Toler she held Cumberland plantation in her own name as an inheritance from her first husband. In the 1860 census schedule she is listed as holding 60 slaves of all ages. The 1860 Property Tax book lists 29 slaves over 12 years of age( but some more were very close to that age according to the census) so 34 would represent virtually all of the adult Toler slaves. The Toler slaves will prominently figure in some upcoming posts.

3) There are several large owners of human property in New Kent who are totally unrepresented: George Brumley(24 slaves in Property Tax books), Henry M. Sherman(36), Isaac Vaiden(27), Richmond T. Lacy(33), Braxton Garlick(41), and of course W. H. F. Lee(78).

The Reassessment- II

A few explanatory comments on yesterday's post.


First some background on the tax itself . . .

In 1782 the General Assembly of Virginia enacted a major revision of the commonwealth’s tax laws. The act provided for statewide enumeration on the county level of certain personal property and land. It also created a permanent source of revenue for the operation of government in Virginia.

 . . .

Various revenue acts passed by the General Assembly established the tax rates and procedures for the collection of personal property taxes. At first, justices of the local court were designated to collect the taxes. By 1786, the county courts were directed to divide each locality into precincts and to appoint commissioners to collect the taxes. Taxes were assessed between March and April of each year and were payable by the end of December.

The commissioners prepared four “fair and correct” copies of the personal property tax books. Copies were prepared for the commissioner, county clerk, sheriff, and auditor of public accounts.

-Using Personal Property Tax Records in the Archives at the Library of Virginia
by Minor T. Weisiger
Library of Virginia 2010



So with that in mind . . .

1- It appears then that the losses of slaves occurred between Spring 1863 and December of that year.

2- The total number of escaped slaves mentioned is 213. Valued at some $134,472 Confederate dollars.

3- Only slaves over twelve years of age were usually counted on the Property Tax books so I assume only slaves over twelve were counted here.

4- The 1860 Property Tax book,the closest to 1864 of which I have full scans, counts some 1808 slaves. The slaves referenced here would then make some 12% of that total.

The Reassessment- I

Even in the Nineteenth Century people complained about their tax assessment, but this request for adjustment is a bit different . . .
(sorry about the crooked columns- it's properly aligned in my editor)

New Kent County                                              New Kent County

At a Court of Quarterly session begun and held for said county on Thursday the 10th day of March 1864 at the Courthouse of said County.

                                                Present

                                Elijah Ball                      Presiding Justice

                                John C. Apperson

                                Wm W. Taliaferro

                                Benj. Timberlake

                                Robert F. Carter

On the application of the following named citizens of the County that they are erroneously assessed by Edmund W. Allen the Commissioner of Revenue with taxes for the year 1863 on slaves, who, since their lists were rendered to the said Commissioner have escaped to the enemy, namely

Thomas W. Atkinson                   1 slave valued at                                     $ 866.00

Wm F. Atkinson                           1                                                              633.00

Ira L. Bowles                               4                                                             1500.00

John Ball                                      6                                                             3315.00

Sarah T. Crump                            4                                                             3600.00

Bat. D. Christian                           6                                                             3858.00

D. P. Chandler                              1                                                               600.00

James I. Drake                             1                                                             1000.00

Ann M.V.Farinholt                        7                                                             4200.00

A. C. Farinholt                             7                                                              4830.00

Geo. L. Timberlake                       2                                                             1466.00

Ro. A. Farinholt                            4                                                             2544.00

James M. Goddin                        17                                                           12750.00

Mary H. Howle                             2                                                             1600.00

John A. Hockaday                        1                                                               675.00

Roland Jones                                4                                                              2400.00

Martha A. Jones                           1                                                                700.00

Burwell B. Jones                           6                                                              3300.00

Vernon P. Jones                            3                                                              1725.00

Thomas S. Morris                         6                                                              3000.00

Thomas S. Martin                         1                                                                700.00

Wm B. Merry                               1                                                                462.00

John Parrish                                 14                                                              8400.00

M.C. Poindexter                           6                                                              2940.00

J.L. Poindexter                              9                                                              5000.00

John A. Richardson                       5                                                              3000.00

Wm P. Richardson                         1                                                              1200.00

Wm T. Ratcliffe                             1                                                                600.00

Richard G. Smith                           4                                                              2908.00

P.F. Taylor                                     1                                                                800.00

Frs H. Timberlake                          1                                                                550.00

Susan Toler                                  34                                                             21080.00

Ro. L. Timberlake                          4                                                               2844.00

Wm F. Timberlake                         1                                                                 600.00

John M. Timberlake                       6                                                               5000.00

Thos W. Timberlake                    14                                                             10560.00

Nathl J. Turner                              8                                                               4640.00

R.B.  Weisiger                               3                                                               2040.00

Wyatt S. Woodward                     7                                                               3010.00

Jno R. Williams                             2                                                                 776.00

Mary C. Williams                          6                                                               2800.00

And that they desire to be relieved from the payments of the taxes so imposed; and John P. Pierce esq, the attorney prosecuting on behalf of the Commonwealth in this Court being  present and defending said applications, and the Court being satisfied that the said applicants are erroneously charged upon the Books of the said Commissioner of the Revenue for  the year 1863 for the slaves so escaped,

Doth order that the said applicants

Thomas W. Atkinson from the payment of $                       8.66                      

Wm F. Atkinson                                                               6.33

Ira L. Bowles                                                                  15.00

John Ball                                                                         33.15

Sarah T. Crump                                                               36.00

Bat. D. Christian                                                              38.58

D. P. Chandler                                                                   6.00

James I. Drake                                                                 10.00

Ann M.V. Farinholt                                                           42.00

Avery C. Farinholt                                                            48.30

Geo. L. Farinholt                                                             14.66                                    

Ro. A. Farinholt                                                               25.44

James M. Goddin                                                           127.50

Mary H. Howle                                                               16.00

John A. Hockaday                                                             6.75

Roland Jones                                                                   24.00

Burwell B. Jones                                                              33.00

Vernon P. Jones                                                               17.25

Tho S. Morris                                                                  30.00

Tho S. Martin                                                                   7.00

Wm B. Merry                                                                   4.60

John Parrish                                                                    84.00

M.C. Poindexter est                                                        29.40

J.L. Poindexter est                                                           50.00

John A. Richardson                                                          30.00

Wm P. Richardson                                                           12.00

Wm T. Ratcliffe                                                                  6.00

Richard G. Smith                                                              29.08

P.F. Taylor                                                                          8.00

Frs H. Timberlake                                                               5.50

Susan Toler                                                                     210.80

Ro. L. Timberlake                                                             28.44

Wm F. Tmberlake                                                               6.00

John M. Timberlake                                                          50.00

Thos W. Timberlake                                                        105.60

Nathl J. Turner                                                                  46.40    

R.B.  Weisiger                                                                   20.40

Wyatt S. Woodward                                                          30.10

Jno R. Williams                                                                    7.76

Mary C. Williams                                                               28.00

each, be and they are hereby exonerated of the said sums have not been already paid and if  paid that the sums so paid be refunded to them respectively ordered that the following named persons, Thomas W. Athenson,Wm F. Atkenson, Ira L.  Bowles, John Ball, Sarah F. Crump, Bat. D. Christian, D.P. Chandler, James I. Drake, Ann  M.V.Farinholt, Ro. A. Farinholt, Avery C. Farinholt, James M. Goddin, Mary H. Howle, John A.  Hockaday, Roland Jones, Burwell B. Jones, Vernon P. Jones, Tho S. Morris, Tho S.  Martin,Wm B. Merry, John Parrish, the estates of Martha C. Poindexter and J.L. Poindexter  John A. Richardson, Wm P. Richardson, Wm T. Ratcliffe, Richard G. Smith, P.F. Taylor, Frs H.  Timberlake, Susan Toler,  Ro. L. Timberlake, Wm F. Timberlake, John M. Timberlake, Thos W.  Timberlake, Nathl J. Turner, R.B.  Weisiger, Wyatt S. Woodward, Jno R. Williams, and  Mary  C. Williams, be and they are hereby released from the assessment of thirty per cent upon so  much of the Revenue tax assessed against them and from the payment of which they have been exonerated by an order of this Court entered on this day, on account of slaves escaped to  the enemy.

And the sheriff is hereby ordered to credit the said person by the thirty per cent assessed against them for County purposes, on the sums of money from the payment of which they have been released.

-New Kent County Court Order Book, 1860-1867

#2719104 10/8/2013