List of the Land Tax within the District of James Allen Jr., Commissioner of Fredericksburg 1797

Proprietors No of Lotts Own Houses Tenants Net Rent Total rent Amt Tax
        $ ¢ $ ¢ $ ¢
Allen, James Sr. 64,124 James Allen Sr.   73 34 73 34 0 61
Armistead, Winefred 249   Captain Henry Towles     66 68 0 55
Abbott, James Est.     Joseph Walker 50 0        
      Jonathan Turner 50 0 100 0 0 83
Alexander, William 252   John Lambeth     83 34 0 70
                   
Brooke, John T. 51, 52   Mannsfield & Magee 133 34        
      Brock Proudfit & Co. 266 66        
      John Dare 166 66        
      William S. Stone 116 68        
      Francis T. Brooke 133 34 816 68 6 80
Brown, James 38 James Brown house & Shop 133 34        
      George Rothrock 116 66 250 0 2 09
Blair, David 53   Mrs. Webb 13 34        
      James Blair 100 0 113 34 0 94
Brownlow, John     Larken Stannard 100 0        
      Mrs. Gatewood 300 0 400 0 3 35
Baylor, John 45,46   Alexander Duncan 183 34        
      free Negroes 20 0 203 34 1 70
Baggott, Margarett 39,40   John Legg 200 0        
    Margarett, Baggott   100 0        
      William James 83 34 383 34 3 20
Brown, Thomas Est. 73, 74         133 34 1 10
Page 1           2623 40 21 87
Benson, John 17   Mrs. Daniel & Mrs. McCoul 166 67        
      Edward McDemoth 60 0        
      Jeremy Stevens 16 67        
      free Negroes 30 0 273 34 2 28
Bankhead, Wm 254, 264   Jos. Jones Negores     30 0 0 25
Ballendines, Assignees 73, 74 unoccupied       33 34 0 28
Barwise, Thomas 20   William Porter 250 0        
      Doctor James Carmichael 166 68 46 68 3 48
Beverley, Harey S. Est. 20   Leftus Hall     133 34 1 11
                   
Colson, Thomas Church Sqr   James Smock 200 0        
      Charles Wardell 200 0 400 0 3 33
Chew, John 149, 150 John Chew   100 0        
      Simons & Jones 200 0 300 0 2 50
Christy, Joseph 41, 42 Joseph Christy   166 66        
  8, 31   Prewson Ballard 83 34 250 0 2 08
Carter, Walker R. 68, 69, 70 Walker Carter       133 34 1 11
Cockran, Thomas 43, 44   Thaddeus Norris & Co.     233 34 1 95
Chiles, Henry 43, 44   Simon Sexsmith 133 34        
      John Allcock 100 0 233 34 1 95
Callender & Henderson 47, 48   David Henderson     250 0 2 08
Coyle, David 16.16 David Coyle       33 34 0 28
Croughton, Charles 127   David C. Kerr 83 34        
      John Blanton & Mordecai Marsten 166 66 250 0 2 08
Carter, Edward Est.   unoccupied       166 68 1 39
                   
Dobson, Richard 85, 86   Hazlewood Farish 116 66        
      James Pettigrew 83 34        
      Tully Whitehurst 100 0        
      Thomas Vowels 83 34 383 34 3 20
Dickinson, Elisha Est. 136   free Negroes 33 34        
  13.13 William Taylor   100 0        
  15.15   J. Smith 100 0        
      T. Goff 20 0 253 34 2 11
Duncanson, James Est 21, 22   William Harvey 200 0        
      Collin & James Ross 240 0        
      George Smith 166 68 606 68 5 5
Dixon, Reubin 6:6 Reubin Dixon       20 0 0 17
Dixon, Lucy 241   Isabella Ross & Obediah Foldger 100 0        
      Mr. Throgmorton 10 0 110 0 0 92
Darby, Adam 53 Adam Darby   100 0        
      James Johnston 66 68 166 68 1 39
Day, Benjamin 112, 114 Benjamin Day       120 0 1 0
DeBaptist, John 180 John DeBaptist       83 34 0 70
                   
Evans, Phillip Est. 141   French Anny 10 0        
    Mrs. Evans William Raines 13 34        
      Daniel Starke 26 66 50 0 0 43
Page 2           4930 12 41 12
Forsythe, Rob. Est. 18   William West & James Slater 80 0        
      unoccupied 10 0 90 0 0 75
Fox, Robert Estate 8.8   John Hill     83 33 0 70
French, George 15, 16   Thomas Tupman 100 0        
  255, 265 George French House & Shop 233 33        
      George Wheeler 133 33        
      John Taylor 83 33        
      George Norwood 166 68        
  62   John Cline & M. Ryland 83 33        
  136, 14   Warehouse 50 0        
      Mrs. McCalley 83 33 933 34 7 79
Ferguson, James 211, 204 J. Ferguson   36 66        
      William Jones 33 33 69 99 0 59
                   
Glassell, William 11, 12 Wm. Glassell   250 0        
  33, 34   James Somerville 120 0 370 0 3 08
Gegory, Waller 25, 26 Waller Gregory   133 33        
      Walter Scott 133 33 266 66 2 23
Goodwin, Thomas 133 Thomas Goodwin   83 33        
  part Market Lott Thomas Goodwin   66 66 149 99 1 25
                   
Herndon, Edward 35, 36   James Ferguson 50 0        
      Jane Whitter 40 0        
      John Day 93 33 183 33 1 53
Herndon, William 35, 36 William Herndon       266 66 2 23
Hackley, Richard 29   John Atkinson 86 66        
      Hannah Skelton 50 0 136 66 1 11
Heiskill, Godlove 41, 42 Godlove Heiskill House & Shop   200 0        
  15, 16   Timothy Green 120 0        
    Tan Yard   166 66        
      Shoemakers 33 33 519 99 4 33
Heath, Susanna 20 Susannah Heath   133 33        
      Frenchmen 50 0 183 33 1 53
Harris, Jonathan     Augustine Baughan     250 0 2 08
Hansborough, Peter 78   Thomas Cochran     83 33 0 70
Harvey, William 268   Mrs. Benzie 66 66        
  part Market Lott   George Murray 100 0 166 66 1 40
Hall, Elisha 147, 43 Eisha Hall   100 0        
    Medical Shop   83 33        
      Adam Darby 200 0        
      Moseley & Coltart 200 0        
      McDonald & Kempe 166 66        
      Downing & Dowell 200 0        
      James Adam 183 33        
      Hazlewood Farish 183 33 1316 65 10 98
Page 3           5069 92 42 28
Hunter, James Est 267   William Berry     66 66 0 55
Hardia, John 252, 262 J. Hardia shop   66 66        
    Shop under the Hill   20 00        
    Doctors Shop   33 34 120 00 1 00
Hunter, Js Sr. Estate 274, 275   Mrs. John Baggott     100 0 0 84
                   
Julian, Charles 30 Charles Julian   133 33        
      George Murray 50 0        
      Lancelott A. Mullin 116 66        
      Robert Lilly 116 66 416 65 3 47
Jones, Joseph 254, 264   Thomas Rootes     133 34 1 11
Johnston, Robert Est. 37, 38   Christopher Brown     60 0 0 50
                   
Kenny, Richard 78   Samuel Hildress 100 0        
      Doncho 20 0 120 0 1 00
                   
Lucas, Zachariah 76 Zachariah Lucas   116 66        
      James Gunnell 116 66        
      Maria Hume 100 0 333 32 2 79
Lucas, Fielding 74 Fielding Lucas   83 33        
    Tan Yard   83 33 166 66 1 40
Lovell, William   Wm. Lovell & Lovell & Urquhart 250 0        
      Joseph Walker 66 66 316 66 2 64
Legg, John 79, 80   Negroes John Beard & Co. 100 0        
  115, 116, 117, 118   unoccupied 100 0 200 0 1 67
Lipscomb, Phillip 81, 82 Philip Lipscomb       66 68 0 55
Lewis, Wm Est. 244 Sarah Lewis       100 0 0 83
Lewis, George 147, 184 G. Lewis       133 34 1 11
Lewis John 37, 38 John Lewis   116 66        
    Brewery   133 33        
      Benjamin Parke 166 66 466 65 3 89
                   
Morton, Jeremiah 77   Augustine Baughan     100 0 0 84
McWilliams, William 27, 28   Mrs. Jervis 83 33        
      Richard Johnston 233 33        
    William McWilliams   100 0 416 66 3 47
Miller, Thomas 32 Thomas Miller       116 66 0 97
Montgomery, Thomas Est. 123   John Victor     83 33 0 70
Mercer, General Hugh Est. 50   Robert Patton 100 0        
      corner House 30 0        
      Store House 166 68 296 68 2 47
Mortimer, Charles 263 Charles Mortimer   200 0        
      Benjamin Parkes 133 33        
      Joseph Jones 133 33 466 66 3 89
Mercer, James Est. 109, 110, 111   unoccupied     83 33 0 70
Maury, Fontaine   Fontaine Maury   166 66        
  part Market Lott Fontaine Maury   83 33 249 99 2 08
Murray, George 71, 72   Jacob Grotz 100 0 100 0 0 84
Page 4           4713 27 39 31
Milne, Collin 26 Collin Milne       66 68 0 55
McWilliams, Joshua   Joshua McWilliams       66 68 0 55
                   
Newby, James 15.15 James Newby       166 68 1 39
Nairne, Alexander part 20 Alexander Nairne       166 68 1 39
                   
Patton, Robert 71, 72 Robert Patton       66 66 0 55
Patterson, Leonard 23, 24 John Rogers       133 34 1 11
      Fontaine Maury 166 68        
Posey, General Thomas     John Coakley 133 33        
      Smith shop 33 33 333 34 2 78
Pearson, William 37 William Pearson   166 68 166 68 1 39
Peacock, Richard 11:11 Richard Peacock   83 33        
      David C. Ker 133 34        
      Mrs. Peacock 60 00        
      James Ridley 83 34        
      Captain Beard 66 67 426 68 3 56
                   
Ross, Thomas 25 Thomas Ross       50 0 0 43
Richards, John 32 John Richards       150 0 1 25
Ross, Edward Est 258   George Lafong     100 0 0 84
Richards, William 78   John Grady     66 67 0 55
Ross, Colin & Jas 71, 72   John Newton 133 33        
      Thomas Simpson 133 33 266 66 2 22
Ryan, Thomas 6 Thomas Ryan       83 34 0 70
Robinson, John Est.     Thomas Cochran 83 34        
      Edward Shepherd 40 0 123 34 1 04
                   
Stark, Daniel 141 Daniel Stark & Brickyard     66 67 0 55
Smock, William   William Smock       196 67 1 64
Simons, David     Laurence Bowes 100 0        
      Thomas Sacrea 133 34 233 34 1 95
Sabastian, Benjamin 49 Benjamin Sebastin       50 0 0 42
Somerville, James 258, 274 James Somerville   100 0        
      Warehouse on the river side 100 0        
      unoccupied 66 67        
      John Brownlow 166 67        
      Margarett Minor 33 33 466 67 3 87
Smith, William Jr. part Markett Lott Smith & Wright       166 66 1 39
Spooner, George 142, 144, 87, 88 George W. B. Spooner       166 66 1 39
Stone, William S.   William S. Stone   166 66        
  part Markett Lott William S. Stone   100 0        
      Charles Brown 66 66 333 32 2 78
Steward, John     Charles Steward     83 33 0 70
Styers, Jacob part Markett Lott unoccupied       16 68 0 14
Sydnor, Thomas 5, 28   Andew Parks     400 0 3 34
Page 5           4613 43 38 49
Smith, William Sr.   William Smith   166 67        
      Jacob Kuhn 200 00        
      William Caldwell 66 67 433 34 3 61
                   
Tupman, Francis 16 Francis Tupman       83 33 0 70
Tayloe, John 13, 14   J. Anderson 83 34        
      William Wyatt 100 00        
      David Blair 300 00        
      unoccupied 300 00 783 34 6 53
Taylor, William 77, 227   Free Negroes 30 00        
  187, 97   Barricks 60 00        
  98   Free Elsey 50 00        
      2 vacant lotts 10 00 150 0 1 25
                   
Urquhart, Charles 120 unoccupied       66 34 0 55
                   
Vowles, Henry 23, 24   Wm. Drummond 200 00        
      Wm. Wilson 200 0        
      Thomas Hodge (Baxter & Co.) 66 34 466 34 3 89
                   
White, Henry 20 Henry White       150 0 1 25
Wallace, Gustaus B. 66, 87   James Fisher 166 67        
      Thomas Southcomb 83 33        
      play house formerly livery stable 83 34        
      Styers Sassc Boiler 33 33 366 67 3 06
Walker, Robert 37 Robert Walker       166 67 1 39
Weedon, Gen. Geo Est. 256 [251] Mrs. Weedon   166 67        
      John Benson 333 33        
      Shop & C 50 0 550 0 4 58
Welch, John 49   William Welch 83 33        
      Jos Norwood 126 67        
      Jacob Styers 116 67 326 67 2 73
Wells, William   William Wells   83 34        
      Richard Bowes 83 34 166 68 1 38
Wellford, Robert 177, 178 Robert Wellford       166 67 1 38
Walker, Thomas Est. 236, 237 Mrs. Walker   83 33        
      Mrs. Edwards 83 34        
      Thos. Simpson 66 67 233 34 1 95
Ward, James Est. 57, 58   Joshua Ingham     116 67 0 97
Walker, Joseph   unoccupied       50 00 0 42
Walker, Robert 91, 92 unoccupied       33 34 0 28
Williams, James Est. 122   Molly Williams     10 0 0 09
                   
Yates, Charles 1:1   James Allen 83 34        
  2:2, 2   Bartholomew Fuller 80 0        
      Gilbert Harrow 93 33        
      George Wheeler 83 34        
  50 Charles Yates new house   166 68 506 69 4 23
Page 6           4826 09 40 24
Recapitulation      
Amount Value Tax
Page 1 2623.40 21.87
page 2 4930.12 41.12
Page 3 5069.92 42.28
Page 4 4713.27 39.31
Page 5 4613.43 38.49
Page 6 4826.09 40.24
Total $26,776.23 $223.31

Total of Rent or Valuation at $2.78 on every $333.34 nets $223.31.
  $223.31
50% $111.65
Total $334.96
Lotts @ 25/ £100.9.8

Page 7


Last Updated on 2/14/2000
By Gary Stanton
Email: gstanton@umw.edu