A "tithable" was someone for whom a tax had to be paid to the colonial government. "In 1723, the House of Burgesses passed two acts expanding the definition of a tithable. As a result, those subject to the tax included all free negroes, mulattos, and Indians (except tributary Indians) above age sixteen and their wives. In addition to their tithable lists, all masters were required to list the names of every person between the ages of ten and sixteen for whom any benefit of tending Tobacco is allowed by this Act. In tithable lists, masters were required to distinguish which persons were primarily employed in the cultivation of tobacco."
Colonial Tithables (Research Notes Number 17), from the Library of Virginia
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