In response to the many messages concerning why someone would not have appeared on a tax list or who is listed there but with no tax due: You need to try to lay hands on the minutes of the County Court for his county of residence. Those records are filled with entries such as this one from Louisa County: "On 11 July 1743, Benjamin BERRYMAN, a cripple lately come from Gloucester County, states that he is unable to labor for his living and asks to be exempted from the county levy". Mildred "Mickey" Fournier PO Box 1967, Lake City, FL 32056 mailto:MFournier@atlantic.net