I found a nice explanation of these lists at a family website which I copied as an image (see above). I agree with this person that some of the info can be conflicting. It does appear that who's taxed and what's taxed could change from year to year. Also I have not been able to find a list of who might be exempt? I have not been able to find any websites with early Virginia tax statutes which would help me to understand the lists better.
It was very disappointing not being able to find Andrew Forgey, husband of Eleanor Randall, in any of these lists. The 1787 taxlist seemed to point to the possibility that the male in Alexander's household was Andrew. Since the 1786 and previous lists contain the names of only males over 21 he would likely not have been old enough to be listed. The 1788 taxlist does note the number of males over 16; so there should be someone over 16 noted in Alexander's household but there is not. If indeed the 1787 list noted Andrew than possibly he left his father's household to work on another farm or was a member of the Militia. I am not sure who might have been exempt from taxation so he may have been exempt? Another possibility is the person noted was a slave belonging to Alexander's wife Anne named Jane? He was only married to Anne briefly around this time. Also so many taxlists with only one tithable per household leads me to believe there may have been some deception, and some households may not have devulged all tithables.
|1794 Taxlist Alexander Forgey|