Hal, I see that you have already had a couple of helpful replies to your queries as to what names were actually listed on the tax rolls. This is how Alcock, in Fauquier Families, 1759-1799, p. x, summarizes it: "In summary white males listed by name as subject to county tithes and state personal property taxes were: 1759-1780 All 16 and over 1781-1786 Only heads of households 1787 All 16 and over; those under 21 so noted 1788-1799 All 16 and over; minors not distinguished. "Throughout the period lists also include names of: Females only if heads of households with taxable dependents or property. Free black males over 16" There were a few exceptions. Constables, mariners and seafarers were exempt by statute. So were military personnel (in 1880). The exemption for the old and infirm was not automatic. They had to go to county court and request to be exempted, and exemption was at the court's discretion. And in the original law of Oct 1748, there was a provision that provided exemption for "such only as the county courts for charitable reasons . . . think fit to excuse." Jim Granger -----Original Message----- >Thanks Jim, but now that we know who was taxable, could you comment on whose >names appeared or did not appear by name on the tax list?