This 1738 transcription by Robert Young Clay contains, as did the 1737 list previously published, three lists which appear to cover the entire territory. In 1738 we find two Indians listed: Indian Will under William Walthal in the area between Deep and Flat creeks and Indian Jack with Sarah Crawley in the precinct below Deep Creek.  William Walthal does not appear in the 1737 list. Indian Jack is found with William Crawley in 1737. Robert Evans who appeared with Robin, Indian, in 1737 appears alone in 1738.

The Indians listed with George Booker and at Peter Mitchel’s quarter in 1737 do not appear in 1738. The 1739 Amelia tithables include Peter Mitchels Indian Robert but in 1739, no other individuals are noted as Indian.

A number of the tithables were labeled Negro, others were not labeled. All appear to be slaves.

Since the law passed in 1705 specifically stated that all males over the age of sixteen and all Negro, mulatto and Indian women sixteen or older would be taxed, it is possible that those not labeled either Negro or Indian were mulattos. However, a comparison of the 1737 list with this list shows that the label Negro was consistently applied in the list above Flat Creek, rarely applied in the list for the area between Flat Creek and Deep Creek and erratically applied in the list below Deep Creek. While the first two lists were consistent between the two years, the last list was inconsistent with the label being applied to a group one year and not the next. Thus the use of the word Negro appears to have been more a practice of the individual tax taker than anything else.

Published in the Va Gen Soc Vol 35, pages 66, 70, 73, 127, 128.