Jetta, That is an interesting question and one I don't know the answer to. However, I would imagine the same rules would apply. I too have noticed women as head of household on tax lists. Women couldn't vote of course, but they in inherited and controlled property. Actually I don't believe I have seen any women, who I know through my own research were elderly widows, on tax lists. Anybody else have better information for Jetta? Gail > > Thanks, Gail > > Therefore, any free or white male would be 21 or above, but not over 50. > Now I have another question. What if the person listed as head of household > was female, would the same rules apply? Would she be charged poll tax if > she was between 21 and 50? Now that I understand poll tax, maybe I can use > it to help determine age range. > > Thanks again, > Jetta >