[Brenda Collins Dillon]

http://www.livelyroots.com/things/davidt.htm

In March 1657-8, an act passed in the House of Burgesses declared that all African Americans and Indians (both male and female) over sixteen years of age were to be placed on the tithable lists. Between the first and last of June, masters were required to return a list of all tithables to the clerk of the county court to be recorded (Hening, 1:454-455.)

In an attempt to stop fraud among sheriffs bringing in tithable lists, the House of Burgesses passed an act in March 1660 requiring that each county be divided into four precincts. A commissioner was appointed in each precinct. The constable alerted the county’s inhabitants to bring tithable lists to their commissioner by 10 June (Hening, 2:19.) According to an act passed in the House of Burgesses on 14 March 1661-2, the commissioners, who were appointed by the court, were to post a notice on the door of the church notifying the public when the tithables would be received before the June deadline. At August court, the commissioners delivered an account of the tithables to the county court clerk, who then returned a list to the clerk of the House of Burgesses (Hening, 2:83-84.) By an act passed in December 1662, all female servants who worked a crop were to be considered tithable and levies were paid for them (Hening, 2:170.)

There is more but I didn’t want to copy and paste the entire article.

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