[SLAVERY]. NIEBOER, Dr H[erman] JBiblio.com
Virginia SlaveryBiblio.com
Slavery as Taxable Property in Antebellum Virginia: Manuscript Fiscal Records Valuing and Taxing Enslaved African Americans Alongside Land and Personal Property 1815-1854
1815réf. 201561815. Manuscript fiscal records from antebellum Virginia documenting the taxation and valuation of enslaved African Americans as property within the legal and economic system of slavery. Dating from 1815 to 1854 the records span nearly four decades and demonstrate the routine bureaucratic mechanisms through which enslaved people were enumerated assigned monetary value and incorporated into county and state taxation alongside land horses clocks and other forms of personal property. The documents provide direct evidence of the administrative infrastructure underlying slavery in Virginia during the decades preceding the Civil War. The earliest record dated April 1 1815 concerns the property of Jacob Campbell and is headed "A list of land & slaves owned by Jacob Campbell the first day of April 1815." An associated receipt provides a particularly stark example of the economic treatment of enslaved people enumerating eight individuals according to gender and age categories and assigning them monetary values totaling $2170. Rather than identifying the individuals as members of families or communities the fiscal record reduces them to demographic classifications and assessed financial values for purposes of property accounting. A later tax receipt for Robert L. Berry and John Berry of Washington County Virginia dated 1848 similarly includes "Slaves" among taxable "Revenue" categories alongside horses clocks and land. The juxtaposition illustrates the legal status imposed upon enslaved African Americans: human beings were entered into the same fiscal accounting system used for other forms of privately held property. The final record a Washington County tax receipt issued to Miss Francis Jane Irby in 1854 includes "Black" titheables among taxable categories together with personal property salary land and a road levy. Virginia's system of tithables had long provided a mechanism for counting certain members of the population for taxation including enslaved African Americans. The terminology and structure of the receipt demonstrate how racial classification was embedded directly within ordinary local fiscal administration. Taken together the records trace the persistence of this system from the aftermath of the War of 1812 through the decade immediately preceding the Civil War. They document slavery not through political argument or retrospective testimony but through the ordinary paperwork of government and property ownership: lists valuations assessments and receipts. Particularly significant is the 1815 valuation of eight enslaved people at a combined $2170 providing direct evidence of the conversion of individual human lives into quantified financial assets. Virginia was central to the development and expansion of slavery in British North America and the early United States. The arrival of Africans at Point Comfort in Virginia in 1619 marked an early and consequential moment in the history of Africans in English North America while slavery subsequently became deeply embedded in the colony and state's economic and legal institutions. By the 1860 federal census more than one-third of Virginia's population was enslaved. Records such as these reveal the administrative dimension of that system: local authorities and property owners routinely recorded enslaved African Americans as taxable economic assets making racial slavery part of the ordinary machinery of government. Group of manuscript fiscal records from Washington County Virginia 1815-1854 ranging in size from approximately 6.75 x 2 inches to standard letter size. Includes the 1815 Jacob Campbell list and associated valuation receipt the 1848 Robert L. and John Berry tax receipt and the 1854 Francis Jane Irby tax receipt. Original folds and creasing minor foxing and a small chip to the lower left corner of one document; docketing on versos. Text remains clear and legible. Overall very good condition. unknown
Max Rambod Inc. · États-Unis1 250,00 $US≈ 1 116,77 €
