Greensville County (Va.) Commissioner of Revenue Records, 1803-1891

Access and use

Location of collection:
Library of Virginia
The Library of Virginia
800 East Broad Street
Richmond, VA 23219
Contact for questions and access:
POC: Archives Reference Services
Phone: (804) 692-3888

Summary

Extent:
1.00 cu. ft. (3 boxes)
Creator:
Greensville County (Va.) Circuit Court
Language:
English

Background

Scope and content:

Greensville County (Va.) Commissioner of Revenue Records, 1803-1891, document the actions taken by the Commissioner of Revenue as the chief tax authority for the locality. A portion of the Commissioner of Revenue records, 1838-1876, have undergone minimal processing. This has allowed for the documentation of specific record types and various trends found in this set of records. The remaining Commissioner of Revenue records are completely unprocessed.

Commissioner of Revenue Records, 1838-1876 that have undergone minimal processing consist of the following:

Record Types:
  • Commissioner of Revenue certifications
Biographical / historical:

Context for Record Type: The Commissioner of Revenue is one of the five constitutional officers outlined in the Virginia Constitution. The chief tax authority for each locality, the Commissioner of Revenue is an elected official responsible for enforcing state and local tax laws, and auditing state and local tax returns.

Beginning in 1786, the county courts were directed to divide each locality into precincts and to appoint commissioners to collect the taxes. Taxes were assessed between March and April of each year and were payable by the end of December. The commissioners prepared four "fair and correct" copies of the personal property tax books. Copies were prepared for the commissioner, county clerk, sheriff, and auditor of public accounts.

Locality History: Greensville County was named either for Revolutionary War general Nathanael Greene, commanding general of the Continental army in the South during part of the Revolutionary War, or for Sir Richard Grenville, leader of the Roanoke Island settlement of 1585. The county was formed from Brunswick County on 28 November 1780.

Acquisition information:
These records came to the Library of Virginia in a 2023 transfer of court papers from Greensville County under accession number 53810.
Arrangement:

This collection is arranged into the following series:

  • Series I: Minimally Processed Commissioner of Revenue Records, 1838-1876, are loosely arranged chronologically.
  • Series II: Unprocessed Commissioner of Revenue Records, 1803-1891, are housed in boxes with other unprocessed court records for Greensville County.
Physical location:
Library of Virginia