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Lot 360: 1862 Civil War VA Tax: 40 Slaves + MALE FREE NEGROES
29 October 2016
Rancho Santa Fe, CA, USALive Auction
1862 Virginia Tax on 40 Slaves and "FREE NEGROES"
1862-Dated, Albemarle County (Virginia) Tax Bill, Includes Tax on 40 Slaves and "Male Free Negroes above 21 years of age," Very Fine.
This original, preprinted 4.25" x 7.75" form, printed on lined ledger paper, directs the Sheriff of Albemarle County to collect the annual tax on land, slaves, horses, clocks and other categories, plus a "C. & P. Levy" on Males, land and property, and a Military Levy on land and property. In addition, this form also has a tax category for "Male Free Negroes above 21 years of age." The name of the person or firm being taxed is handwritten at the top, "Joseph W. Campbell," the amounts have been filled in by hand, and the document is signed at the bottom. Campbell was taxed on 40 slaves, 1 "White male", 709 acres of land, and assorted personal property. The back contains some handwritten tax calculations. Aside from a couple pin holes, a small internal fold separation, and some light age toning, this tax bill is in very nice condition. The fact that this form is printed on ledger paper suggests there was already a shortage of paper in Virginia in 1862. A great Civil War Period Document showing the taxing of both slaves and Free Blacks in the South.