Elizabeth Brooks Tax Receipts

Access and use

Location of collection:
James Madison University
Second Floor Room 203, MSC 1704
Carrier Library
James Madison University
880 Madison Drive
Harrisonburg, VA 22807
Contact for questions and access:
POC: Tiffany Cole
Phone: (540) 568-3444
Phone: (540) 568-3612
Fax: (540) 568-3405
Restrictions:

Collection open to research. Researchers must register and agree to copyright and privacy laws before using this collection. Please contact Research Services staff before visiting the James Madison University Special Collections Library to use this collection.

Terms of access:

The copyright interests in this collection have been transferred to the James Madison University Special Collections Library. For more information, contact the Special Collections Library Reference Desk (library-special@jmu.edu).

Preferred citation:

[Identification of item], [box #, folder #], Elizabeth Brooks Tax Receipts, 1832-1836, SC 0068, Special Collections, Carrier Library, James Madison University, Harrisonburg, VA.

Summary

Extent:
0.06 cubic feet 1 letter folder
Abstract:
The Elizabeth Brooks Tax Receipts, 1832-1836, are comprised of three receipts of taxes paid by Rockingham County, Virginia resident Elizabeth Brooks. For each year, Brooks paid $5.00 on one 30-acre tract of land.
Language:
English .
Preferred citation:

[Identification of item], [box #, folder #], Elizabeth Brooks Tax Receipts, 1832-1836, SC 0068, Special Collections, Carrier Library, James Madison University, Harrisonburg, VA.

Background

Scope and content:

The Elizabeth Brooks Tax Receipts, 1832-1836, are comprised of three receipts of taxes paid by Rockingham County, Virginia resident Elizabeth Brooks. For each year, Brooks paid $5.00 on one 30-acre tract of land. The taxes were paid to the sheriff of Rockingham County – Joseph Baxter, Daniel Matthews, and Joseph Cravens, respectively – and the receipt was filled out by the sheriff's deputy. In addition to taxes on tracts of land, the receipts include categories for slaves, horses, and a county and parish levy. These categories are blank on Brooks' receipts indicating that she did not own slaves or horses or pay a county and parish levy.

Biographical / historical:

Elizabeth Brooks was a resident of Rockingham County, Virginia at least between 1820, when she is first listed on the federal census as a resident of that locale, and 1836, when documentation contained within this collection proves she paid taxes on county land. She is listed in 1820 as a free white woman over the age of 45. The 1830 census lists her as a free white woman between the ages of 70 and 79. That Brooks is listed by name on both censuses indicates that she was a likely head of household, perhaps a widow.

Prior to 1870, when county treasurers started managing finances, the sheriff handled the tax revenues for his county. The sheriffs during the time Brooks paid taxes in Rockingham County were Joseph Baxter (1832), Daniel Matthews (1834), and Joseph Cravens (1836). Their respective deputies were J. H. Hopkins and two gentlemen with the surname Mitchell.

Acquisition information:
This collection was donated by Tiffany Cole in March 2017.
Custodial history:

The donor acquired the materials via Ebay from a seller in Edinburg, Virginia.

Arrangement:

This collection is arranged chronologically.

Rules or conventions:
Describing Archives: A Content Standard