The following is edited from my father's book: A Branch Of The Sturgill Family, Volume I Decendants of Francis Sturgill Sr. & Rebecca Hash. Barring transcription errors, the wording is his - THS
Analysis of Early Tax Records
Under Virginia laws before 1800 all property was considered to belong to the husband, including household furnishings, which is shown in many early wills and estate inventories. Thus, women were no taxable and do not appear on tax rolls, the exception being cases where women had inherited property from a deceased husband; even then it was often shown on tax records as " the estate of" the deceased husband, especially when there were younger sons who would eventually inherit the property.
All males become taxable for personal property in the year of their 16th birthday and are often shown on the tax list, whether or not they owned any taxable property. These records often help to establish birth dates or to show when a specific male first appeared in a given tax area.
Land lease records also show that people often paid the taxes on leased land as one of the conditions of the lease agreement. This was particularly so in the case of absentee ownership. Thus, the payment of land taxes did not necessarily denote ownership.
Along New River, where the first Sturgills settled, the State line was in dispute for many years. Three major surveys were made before it was finally settled. The first survey was made by Peter Jefferson in 1749; the second in 1799, at which time the NC-Tenn. line was also surveyed. The final survey was made in 1824, but several local corrective surveys were made even after that date. An accurate map will show several small jiggles in the line through this area, one near the mouth of Bridle Creek.
As a result of this confusion, many people were not sure which state they did live in and probably paid taxes in neither state. Montgomery Co. VA court records show several cases where people charged with tax evasion proved that they had paid taxes in NC. This confusion over the State line is also reflected in later census records where some members of the same family said they were born in Virginia and other members said they were born in North Carolina.
Some interesting things about our family can be deduced from the early tax records of Montgomery, Wythe, and Grayson Counties, VA, which is the reason these tax records are included in this book.
One of the first things I can recall my grandmother telling me about the Sturgill family was that many early Sturgills raised and trained fine saddle and carriage horses, which were usually taken to markets up North for sale; tax records appear to confirm this. She also said it was an old custom to the Sturgill family to give each son a horse on his sixteenth birthday; tax records also confirm this. This custom was continuied down to my father's time. His horse was named "Joe" and lived to the age of 42. He was half Morgan and half Thoroghbred and I rode him many times when I was a boy. This was the smartest horse I have ever known, and it seemed to understand every word spoken to him.
When I was about ten years old, I was riding "old Joe" bareback. While crossing a creek he stumbled on a slick rock and threw me off. The fall stunned me and broke two ribs. I was in such pain I could not get back on; so "old Joe" walked over to a higher road bank and knelt on his front legs so I could climb aboard again. Joe usually preferred to travel at a smooth pacing step, but this time he seemed to know I was injured; so he walked slowly and carefully the rest of the way home. When "old Joe" finally went to his reward, he was found dead still on his feet, leaning against a tree.
Thius association between Sturgills and horses has continued to the present time. My grandfather paid for several farms by raising, buying, selling, and trading horses and mules. Some Sturgills, whoi were among the first settlers in Oregon, were also the first there to go into the business of raising horses. My brother, who does all his farming with tractors, still keeps a Tennessee Walker to admire and ride occasionally. My sixteen year old grandaughter is not interested very much in automobiles; she is using all the money she earns to pay for a pinto mare, her first horse.
Montgomery Co. VA was formed in 1776 from Fincastle County. Wythe Co. was cut off from Montgomery Co. in 1790 and included present Grayson Co., which was formed from Wythe in 1793, and has remained unchanged except for the eastern tip, which became part of Patrick Co. in 1842.
Although they are combined here for the purpoose of analysis, personal property taxes and land taxes are shown in different books in the original records. Some property shown on these records as being in Grayson Co. VA was actually in present Alleghany Co. NC, and some land which was taxed in North Carolina was in Virginia. The 1799 survey settled most of this dispute, but other corrective surveys were made as late as 1824, when the final survey in this area was made.
| Name | Co. | Poll | Property | Land | Slaves | Year |
| Ambrose Sturgeon | M | 1 | 100 A | 0 | 1782 | |
| James Sturgeon | M | 1 | 100 A | 6 | " | |
| Francis Sturgeon | M | 1 | 100 A | 0 | " | |
These tax records remained virtually unchanged through 1787, except that Francis owned varying numbers of horses, up to as many as 14. Ambrose does not appear in these records after 1787, but he is shown in Haywood Co., NC in 1789. | ||||||
| Francis Sturgeon | M | 1 | 8 horses | 0 | 9 | 1788 |
| Francis Sturgeon | M | 1 | 2 horses | 0 | 0 | 1789 |
| James Sturgeon * | M | 1 | 0 | 0 | 4 | " |
| James Stogell ** | M | 1 | 1 horse | 0 | 0 | " |
* James, Sr. ** James, Jr., brother of Francis. This is the only record on which James Sr. and James Jr. both appear. The tax district in which James (Jr.) is listed shows that he was living several miles further down New River. | ||||||
| James Sturgeon** | W | 1 | 1 horse | 0 | 0 | 1790-93 |
The only Sturgeon (Sturgill) shown in Wythe Co. during this period. | ||||||
| James Sturgeon | G | 1 | 4 horses | 0 | 0 | 1794 |
| Francis Sturgeon | G | 1 | 5 horses | 0 | 0 | " |
| Lewis Sturgeon | G | 1 | 1 horse | 0 | 0 | " |
| James Sturgeon | G | 1 | 0 | 0 | 0 | 1795 |
| Lewis Sturgeon | G | 3 | 1 horse | 0 | 0 | " |
| John Sturgeon | G | 1 | 1 horse | 0 | 0 | " |
| James Sturgill | G | 1 | 1 horse | 0 | 0 | 1796 |
| John Sturgill | G | 1 | 1 horse | 0 | 0 | " |
| Francis Sturgin | G | 2 | 4 horses | 0 | 0 | " |
| Lewis Sturgin | G | 1 | 1 horse | 0 | 0 | " |
This is the first record which shows all four of the sons of James (Sr.) on the same tax rolls. It also shows that Francis had one son over 16, living with him in 1796. That would have been John, born 1779. | ||||||
| James Sturgeon | G | 1 | 1 horse | 0 | 0 | 1797 |
| John Sturgeon | G | 1 | 0 | 0 | 0 | " |
| Francis Sturgeon | G | 2 | 6 horses | 0 | 0 | " |
| Lewis Sturgeon | G | 1 | 1 horse | 90 A | 0 | " |
Last record on which all four brothers are shown in Grayson, Co, VA until 1801. | ||||||
| James Sturgen | G | 1 | 0 | 0 | 0 | 1799 |
| Francis Sturgin | G | 1 | 4 horses | 0 | 0 | " |
| Lewis Sturgin | G | 1 | 2 horses | 0 | 0 | " |
John has probably moved upriver to Ashe Co. NC. May have been living with his father. John, oldest son of Francis was probably also in Ashe Co. | ||||||
| James Sturgeon | G | 1 | 0 | 0 | 0 | 1799 |
| Francis Sturgil | G | 2 | 1 horse | 500 A | 0 | " |
| Lewis Sturgeon | G | 1 | 3 horses | 90 A | 0 | " |
Francis had obtained title to the farm on New River and Potato Creek where it is certain he had lived since his marriage to Rebecca Hash about 1776. the extra poll or tithe would have been his son James born 1781. | ||||||
| James Sturgeon | G | 1 | no taxable property | 0 | 0 | 1800 |
| Francis Sturgeon | G | 2 | 3 horses | 500 A | 0 | " |
| Lewis Sturgeon | G | 1 | 2 horses | 90 A | 0 | " |
| Francis Sturgeon | G | 1 | 0 | 500 A | 0 | 1801 |
| Lewis Stegel | G | 1 | 2 horses | 90 A | 0 | " |
| John Sturgall | G | 1 | 2 horses | 0 | 0 | " |
| James Stegel | G | 1 | 1 horse | 0 | 0 | " |
This is the last record on which Francis Sturgill appears in Grayson Co. VA. In 1798, he bought two tracts of land from Zacharia Wells further up the river in Ashe Co., NC, and in 1799, he was granted three tracts adjoining, one of which included the land on which his father lived, or part of it. This farm totaled 394 A and in later deeds is referred to as the "Wells Place." Francis sold the 500 A Potato Creek farm to John Cox in 1802 and moved to the Wells Place. No doubt some of his brothers, sons, and slaves were living on and clearing part of the "Wells" farm as much as five years before 1802. Note that his brothers John and James were back in grayson Co. in 1801. this was the last time they were all shown together. | ||||||
| Lewis Sturgeon | G | 1 | 2 horses | 0 ? | 0 | 1802 |
Only Sturgill shown in Grayson Co. for 1802. No records found for 1803/6. | ||||||
| Lewis Sturgeon | G | 1 | 2 horses | 0 | 0 | 1807 |
| John Sturgen * | G | 1 | 1 horse | 156 A | 0 | " |
| James Sturgen | G | 1 | 1 horse | 0 | 0 | " |
Last record of Lewis in Grayson Co. No record of the disposal of his land there has been found. Later Ashe Co. deeds show that he and John had divided a tract of land in Ashe Co. NC which had belonged to their father. It is possible that Lewis moved to this land in 1807-8. *The John Sturgen shown on this record is John, son of Francis. While this land was in Virginia, it adjoined the "Wells" farm owned by his father in Ashe Co., NC. John sold this farm in 1812 to Moses Halsey. | ||||||
| John Sturgen | G | 1 | 3 horses | 156 A | 0 | 1809 |
| James Sturgan | G | 1 | 0 | 0 | 0 | " |
| John Stodgell | G | 1 | 3 horses | 156 A | 0 | 1810 |
| James Sturgeon | G | 1 | 0 | 0 | 0 | " |
| John Sturgeon | G | 1 | 3 horses | 156 A | 0 | 1811 |
| James Sturgin | G | 1 | 0 | 0 | 0 | " |
Note the various ways the name was spelled by the tax listers. | ||||||
| John Sturgeon | G | 1 | 3 horses | 156 A | 0 | 1812 |
John was the only Sturgill listed in Grayson Co. in 1812. That year he sold the 156 A. farm to Moses Halsey and moved to Harlan Co. KY. In 1812, James Sturgill bought a tract of land in Lee Co. VA (now Wise Co.) where the town of Appalachia now stands, and he was not shown on the Grayson Co. records for that year. In 1816, he sold that same tract of land to his nephew, John, who then moved from Harlan Co. KY to Wise Co. VA. | ||||||
| John Sturgeon | G | 1 | 0 | 150 A | 0 | 1813 |
This was John, brother of Francis. Since no record of ownership was found, he probably paids the taxes on leased land, on grassy Creek. | ||||||
| James Sturgen | G | 1 | 2 horses | 0 | 0 | 1814 |
James had returned from Lee Co. VA. Only Sturgill shown in Grayson Co. for this year. | ||||||
| James Stodgill | G | 1 | 2 horses, 2 cattle | 0 | 0 | 1815 |
Last record of James in Grayson Co. He apparently returned to Western Va., where he is shown in the census records of Scott Co. for 1820 and 1830. He was living in Morgan Co. KY in 1834, when he made application for a pension for his military service in the Revolutionary War. | ||||||
| John Stodgill | G | 1 | no property listed | 1820 | ||
He lived near the mouth of Piney Creek. Last record of john in Grayson Co. VA. He may have died about this time. No other Sturgills are shown living in Grayson Co. until William, son of Francis, appears there in the census of 1830. When carefully analysed and the property located, these early tax and deed records can tell us a lot about the movements of our Sturgill ancestors in the period from the Revolution through the early 1800's . During that era, when new frontiers were being opened up, there was a lot of moving around, and finding the tracks the Sturgills left behind has been a difficult but interesting task. - D.A.S. | ||||||
