Tax lists can be a good source for determining a persons approximate year of birth. They can also help in determining a possible father - son relationship. When a persons name appears on a tax list you can figure that person is at least 21 years of age. If a person appears on a list with, for example, the number 3 following their name, then you can figure that person, besides themselves has two sons at least age 16, but under the age of 21 living with them. Also, as an example, say John Smith in one tax year has a number 3 following his name. Then the next year, John Smith now has a number 2 following his name and Bob Smith now appears on the tax list for the first time. This is a good indicator that Bob Smith was a son of John Smith and that in the year that he appears on the list he reached the age of 21. Sometimes the lists will actually identify a father - son relationship by saying something such as "William Smith, son of John". This is usually done when more than one William Smith is appearing on the list and they were trying to differentiate between them. Approximate death dates and wives names can also be determined from the tax lists. If John Smith has been appearing for several years, and then for example, on the 1798 tax list and future ones he no longer appears, then that is a good indicator that he died about 1798, especially if in his place the name, Mary Smith, for example appears. Often, a womans name will appear as "Mary Smith, Wife of John Smith dec'd" or something similar.

One last point, often you will find on a tax list, for example, the names John Smith Sr. and John Smith, Jr. This may indicate a father - son relationship, but not always. Sometimes an older person with the same name as someone younger was referred to as being a Sr. to differentiate the two. It is best when you find this to look at earlier tax lists to see if you can determine when John Smith, Jr. first appeared and if John smith Sr. or another Smith had a reduction in the number of tithables in their household at that time.

RUSSELL COUNTY VIRGINIA LAND TAX LISTS