As I read over the 1704 tax list for Virginia, I noted many omissions of many families, who certainly had been granted large acreages of land. Of course, in any tax situation, one finds delinquencies [failure to pay taxes]. One might consider these possibilities, other than failure to pay taxes. 1. The tax lists may be incomplete. After all, 1704 was a long time ago, and Virginia counties have suffered floods, fires, etc. Some lists may have been lost. I seem to notice that Northern Neck counties were generally excluded. What is your observation? 2. The taxables may have been so far back in the woods that the tax collector could not get to them. In some North Carolina colonial counties, I note that the captain of the militia frequently was responsible for the list of tithables. In other cases, it was the sheriff. I am ignorant of a LOT of Virginia history, and Hening's Statutes is more than I can tackle at this stage in my life. Comments of others more conversant with colonial Virginia history will be welcomed. E.W.Wallace **************Psssst...Have you heard the news? There's a new fashion blog, plus the latest fall trends and hair styles at StyleList.com. (http://www.stylelist.com/trends?ncid=aolsty00050000000014)