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I have a 1792 Charlotte County, Virginia Tax record for Harrison Monday that contains some kind of annotation:

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The tax record records zero tithable males and 2 horses for a tax of $0.04. Since there are no white males over 21 recorded, then I conclude that either Harrison is under the age of 21 but owns two horses, he is deceased, or he does not live in Charlotte but owns two horses there. The annotation does not appear to read "Estate" so perhaps not death.

What does the annotation read that appears to be in parentheses?

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  • It is difficult to make out without more handwriting from the document for comparison.
    – sempaiscuba
    Commented Sep 10, 2017 at 17:59
  • @sempaiscuba Because it is under copyright, I only took a snippet as fair use. $10 gets you access to the whole site and until they add more records, there is no end date to the access.
    – WilliamKF
    Commented Sep 10, 2017 at 21:18

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The entry would appear to read:

22 Harrison Monday (L free)

In this context, I think "L free" is an abbreviation for "Levy Free". This seems to be confirmed by comparison with other Virginia tax records. For example, in Personal Property Tax Lists of Buckingham County, Virginia 1764-1792, or those transcribed on this list of Personal Property Tax Lists from Ancestry's free pages.

This notation would seem to suggest that he was exempt (p xvii) from paying that part of the tax.

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