>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. Yes, you can definitely use it to figure out ages. You will see a father listed for several years and then one year one of his sons pops up on the list. Well, this is the year he turned 21. If he is paying for land, then look for deeds in the deed book. One year he had 0 acres, the next he had 100ac, look for that deed.If there is no deed, how did he get the land? Inheritance? Land Grant? Look in court records or grant records. Did he marry into it? Look at probate and court records. Women will only show up if they are taxed for slaves or horses or something, but not for themselves. If it shows a white poll, then that is for her 21 year old son. Women did on occasion have to pay taxes if they inherited from their father and they had not yet married, then look for "heirs of Jacob Cox", when you do, you will notice the land being taxed but no white poll- that the reason for that. IF this entry disappears after a few years, then the women got married. Who in the neighborhood got more land that year without a deed transfer-could be the new husband. If someone is on the list for awhile and then disappears, then did they die or maybe moved out? Probate records or deeds with him selling off his land will have the answer. Who are the neighbors on the list. You will find them as neighbors on deeds and wills and they married each other, too. The men could be bother in laws or son in laws. Keep in mind that men were excused from paying taxes for several reason, usually for performing some service for the county. Sometimes this information is in the court records.