#52
Ancestors Week 15 writing challenge is devoted to taxes. I hold tax records in
high regard. Once I located 4th Great Grandfather Daniel Joseph
among them, I realized what a valuable resource they are, especially coupled
with court records. They provided me with a wealth of information about
Daniel’s final years. I originally published the post below July 7, 2014.
In
an earlier post, I mentioned I thought 4th Great Grandfather Daniel
Joseph lived in Augusta County, Virginia with a business interest in Rockingham
County, Virginia. Contrary to what I said, a Feb. 12, 1791 land deed does
indeed place his residence in neighboring Rockingham County. The Personal
Property Tax Lists for Rockingham County include Daniel as early as 1789. He
didn’t own any taxable items in 1789. In 1790, 1791, 1792 and 1794, he was
taxed for a horse. Daniel was taxed for an ordinary in 1795. An ordinary is a
tavern, inn or saloon.
When
I was researching at the Rockingham County Court House some years ago, I found
an entry in an unmarked notebook which appeared to be a tax list for 4th
Great Grandmother Eve (Hanger) Joseph dated 1787.
Eve
Joseph from Snid V D to lot Kes; quarterly rent of lots
The
1787 Rockingham County land tax lists indicate Eve Joseph was the owner of 1
lot which was rented yearly for a total of 3 Pounds with tax @ 1 1/2% for 3
shillings. It looks like D. Snider rented the lot. Now I would like to point out it is unusual for a
woman with a living husband to own land in her own name.
In
1788 Daniel was taxed for his 85 acres in Augusta County, Virginia while his
wife Eve was taxed for 1 lot of land on yearly rents in Rockingham County.
Between March and April 1788 when taxes were assessed, Eve Joseph's lot in
Kesle Town, Rockingham Co., VA was assessed 3 shillings for yearly rent of her
lot totaling 3 pounds and 10 shillings.
Daniel’s
name started to appear in Rockingham County court records June 24, 1783 while
living in Augusta County. Let’s say he was no stranger to a courtroom. Daniel
was involved in court cases too many times for me to give details each instance
his name appeared in the proceedings. Great Grandfather was involved in
numerous court cases as both the plaintiff and defendant. Most of the time he
was in court to either collect or pay a debt.
Daniel
Joseph and John Hanger were in debt to George Keisle May 28, 1788. Leave was
granted to Daniel Joseph to ‘keep ordinary’ in Rockingham Co. July 28, 1788.
The court realized he couldn’t pay his debts without running his business.
(Remember an ordinary is a tavern or inn and this might be the lot Eve Joseph
owned. If Daniel and Eve Joseph were tavern keepers, this would explain why
they were in court regularly.) In August the case was dismissed when Daniel
agreed to pay all the costs involved. More serious legal issues would erupt
with George Keisle some years later. On August 24, 1791 a jury trial found Daniel
and Eve not guilty of theft after accusations initiated by Keisel.
Daniel
was fined by the Commonwealth for selling ‘spiritous liquors’ Dec. 24, 1792. A
few years earlier on August 23, 1790, he was fined 5 shillings perhaps for a
similar offence. In April of the same year in Augusta County, Anthony Mustoe
filed a slander charge against him.
It
wasn’t until March/April 1793 that Daniel appeared in a Rockingham County land
tax list owning 1 lot that was assessed for 6 Pounds and taxed at 1 1/2% for 1
shilling, and 3 pence. I don’t know whether this is a different lot than what
Eve owned but she isn’t included in any more land tax lists. He still owned the
lot per the March/April 1794, 1795 and 1796 land tax lists.
March
of 1793 found Daniel facing another jury trial. He was being sued by John Kring
for a debt and he needed to pay twenty-six pounds ten shillings. In most of the
court cases from this date forward Daniel was the defendant showing he was
having some financial difficulties.
When
Jacob Harshberger filed a petition against Daniel for a debt owed Feb. 25,
1794, Daniel appeared in court and took an Oath of Insolvency since he didn’t
have any property. Things became worse for him on July 27, 1795. He was taken
into custody by the sheriff because of his debts.
Rockingham County,
Virginia Minute Book 2, page 270
Rockingham County,
Virginia Judgments, page 43 (con’t on page 44)
Rockingham County,
Virginia Judgments, page 44
I
learned of Daniel’s death in a Feb. 22, 1796 court action ‘Andrew Jamison
Plaintiff against Eve Joseph executrix of Daniel Joseph Deceased’. Eve didn’t
appear in court when summoned. On June 27, 1796 the Sheriff was ordered to sell
Daniel’s estate after Eve had refused to serve as administratrix. The Sheriff
provided a statement and vouchers to the court after the sale of the estate
Feb. 28, 1797.
Rockingham County,
Virginia Minute Book 3, page 182
The
Rockingham County land tax lists continued to include a lot owned by the estate
of Daniel Joseph in 1797, 1798, 1799, 1800, 1801 and 1802. I don’t know whether
the lot is the one originally owned by Eve Joseph in 1787/8 or if the Sheriff
sold enough of Daniel’s estate to pay his debtors without the lot being
touched.
Eve
(Hanger) Joseph remarried Jan. 5, 1799 to Warner Peters in Rockingham County.
Previous Daniel Joseph
posts:
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