I'm looking at the Charlotte County Personal Tax records for 1798 (paywalled) as shown in this image:
Isaac Brizendine died in 1797, and I believe the first line ends with
Estate and the second line ends with
Heir, but it is hard to read.
Have I interpreted those correctly?
Why does Isaac have two entries?
Would it be a minor child over age 16 that is the
Heir and his brothers Joshua should be around age 18 and illegible, begins with an
I or a
J, that are over 18?
Or could the second Isaac be a Jr. and it reads
Junior and not
Note the following from the Library of Virginia:
Personal property tax records are a substitute for records of those counties where destruction of the original deeds, wills, or other records has occurred. By studying the lists from year to year, researchers may trace an ancestor to determine the date of departure from a locality, or possibly the year of death. The name of a taxpayer will continue on the tax list, noted as “deceased” or “estate,” until the estate is settled.