Actually, the 1668 tax list is a tithables list, representing a tax on people. It has nothing to do with land ownership. Both William Marriott and Matthias Marriott are listed as tithables, both with additional persons for whom they are paying the tithables tax.
The law at the time required "masters or mistresses of households" to give the tithables for whom they were responsible to the listmaker. So we can conclude that both William and Matthias were "masters of households" and were paying the tax for their servants. Chances are very, very high that they were both over the age of 21. But technically, we can only conclude for certain that they were both 16 or over - the age at which males became taxable.
More helpfully, Matthias Marriott is listed in the Surry records as a juror in 1665. In those days, a juror had to be an owner of a freehold of at least 50 acres. Only a person over the age of 21 could acquire land by grant or deed, although someone under 21 could inherit land. That's an even better indication that Matthias Marriott was an adult by 1665.
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