I have a list of ten reasons why a person may be exempt from levies. They are: 1. Being a white woman; 2. Not being a citizen of Virginia; 3. Being a political employee-everything from a constable to state governor; 4. Being a professor at a college; 5. Being a minister of the Gospel; 6. Being a soldier or sailor; 7. Being old or infirm - the person was exempted by applying to the county court so records of those exempt for this reason can be found in the court order books; 8. Being a ferryman; 9. Being a non-resident. The tax was imposed only once, so if a man owned property in two counties, or in two different "quarters" in one county, he was exempt from the tithe except at his place of residence; and 10. Other reasons. This list came from the preface to "The 1787 Census of Virginia" compiled by Metti Schreiner-Yantis and Florene Speakman Love, Genealogical Books in Print, Springfield, Virginia, pg. xiv.