No one else seems to have a more definitive answer to this question, so I'll put in my two cents. I don't know at what age Adams County men began to be taxed, but I can say that among the half dozen or so Adams County families I've researched in early 1800s tax records, I've never come across a record for anyone younger than about 22 or 23. Most people I've researched first appeared in tax rolls either when they married or when they were in their early to mid-20s. This suggests that men began to be taxed only when they established a household separate from that of their parents, or as soon as they acquired taxable property or began a taxable occupation independent of their parents. There was likely a statutory minimum age for such taxation (probably in the 18-21 year range), but in practice, few men seem to have left their parents' household before their early 20s. While this hypothesis seems plausible to me, I have to stress that it's only my best guess based on limite! d evidence. I'd be interested to know what the tax laws actually said. -Richard Carlson -----Original Message----- From: paadams-bounces@rootsweb.com [mailto:paadams-bounces@rootsweb.com] On Behalf Of Craig Paxton Sent: Monday, May 25, 2009 12:59 PM To: paadams@rootsweb.com Subject: [PAADAMS] Adams County Occupational Tax Processing I have found a lot of great occupational tax information on my family, but I'm interested to see if anyone can tell me at what age these taxes might have started being billed. Age 21, 20, or 19? The first one that I was able to find so far is age 23 for my gg-grandfather in Adams County. Any help with this answer will be greatly appreciated. Craig Paxton paxgenealogy@embarqmail.com