It is to be noted that the roll does not include the names of proprietors residing in the Northern Neck, as the peninsula between the Potomac and the Rappahannock is called. This territory, although acknowledging the jurisdiction of the Government at Williamsburg in most matters and sending representatives to the House of Burgesses, paid its quit-rents, not to the Crown but to a proprietor. Nicholson, therefore, was not concerned in their collection and took no steps to list its landholders in his new roll. There is no reason to believe, however, that conditions in that part of the colony were fundamentally different.

Nor can the accuracy of the rent roll be challenged. There existed always the incentive to make false returns, of course, in order to escape the payment of taxes, and not many sheriffs were so diligent as the one in Henrico who unearthed 1,669 acres that had been "concealed."[3-44] Yet it must be remembered that the Governor brought to bear all the pressure at his disposal to make this particular roll accurate, that the sheriffs were his appointees, that they could not lightly defy him in so important a matter. And even though in isolated cases they may have winked at false returns from men of wealth and rank, from the mass of small proprietors they must have insisted upon reports as accurate as the records or actual surveying could make them. No doubt certain uncultivated tracts in the frontier counties were omitted, but with these we are not immediately concerned. For conditions in the older parts of the colony, where the slow evolution of economic factors had been at work for a century, the roll presents unimpeachable evidence that the bulk of the cultivated land was divided into small plantations.

But it still remains to prove that their owners were men of meagre fortunes, men who tilled the soil with their own hands. After all a farm of two or three hundred acres might give scope for large activities, the employment of many servants and slaves, the acquisition of some degree of wealth. Might it not be possible that though the acres of the planter were limited, his estate after all corresponded somewhat with the popular conception?

This leads us to a study of the distribution of servants and slaves among the planters. At the outset we are faced with convincing evidence that at the end of the Seventeenth century the average number for each farm was very small. This is shown by a comparison of the number of plantations listed in the rent roll of 1704 with the estimated number of workers. In the counties for which the sheriffs made returns for Governor Nicholson there were some 5,500 landholders. When to these is added the proprietors of the Northern Neck the number must have approximated 6,500. If at this time the servants numbered 4,000, as seems probable,[3-45] and the slaves 6,000, together they would have averaged but 1.5 workers for each plantation. A decade earlier, when the use of slaves was still comparatively infrequent, the figure must have been still lower.

Fortunately we have even more direct and detailed evidence. Throughout almost all of Virginia colonial history one of the chief methods of raising revenue for the Government was the direct poll tax. This levy was laid, however, not only on every freeman over sixteen years of age, but upon male servants over 14, female servants who worked in the fields, and slaves above 16 of either sex, all of whom were officially termed tithables.[3-46] The tax rolls in which these persons were listed, some of which have been preserved among the county records, throw much light upon social and economic conditions in the colony.

In one district of Surry county we find in the year 1675 that there were 75 taxpayers and only 126 tithables. In other words only 51 persons in this district had this duty paid for them by others, whether parents, guardians or masters. And of the taxpayers, forty-two were liable for themselves alone, having no servants, slaves or dependent sons over 16; fifteen were liable for one other person, eight for two others, and only one, Lieutenant-Colonel Jordan, for so many as seven.[3-47]

In other districts the story is the same. In one there were forty taxpayers, 75 tithables and 25 persons who paid for themselves alone; in another 28 taxpayers, 62 tithables, fifteen who had no servants or slaves; in a third 48 taxpayers, 83 tithables, 28 who paid only for themselves, eleven who paid for two, five who paid for three; in a fourth district 29 taxpayers, 63 tithables, fourteen who had no servants or slaves; in a fifth 25 taxpayers, 45 tithables, 12 who paid only for themselves.[3-48] Thus in Surry county in the year 1675 there were in all 245 taxpayers and 434 tithables. In other words the men who paid their own tax outnumbered all those whose tax was paid for them, whether servants, slaves or relatives, at the ratio of about 4 to 3.

A study of the records of the same county ten years later leads to almost identical results. At that time Surry seems to have been divided into four districts. In the first there were 78 taxpayers, 132 tithables, 30 persons who paid only for themselves; in the second, 63 taxpayers, 133 tithables, 33 persons who paid for themselves alone; in the third there were 38 taxpayers, 74 tithables and 22 persons paying only for themselves; in the fourth 125 taxpayers, 201 tithables and 81 persons having no dependents to pay for. Thus there were 540 tithables in all and 304 taxpayers. In the entire county there were about 122 persons who paid the poll tax for others. The largest holders of servants or slaves were Mr. Robert Randall with seven, Lieutenant-Colonel William Browne with nine, Mr. Robert Canfield with seven, Mr. Arthur Allen with six, Mr. William Edwards with six, Mr. Francis Mason with seven and Mr. Thomas Binns with eight.[3-49]

Here again is proof that the popular conception of the Virginia plantation life of the Seventeenth century is erroneous. Instead of the wealthy planter who surrounded himself with scores of servants and slaves, investigation reveals hundreds of little farmers, many of them trusting entirely to their own exertions for the cultivation of the soil, others having but one or two servants, and a bare handful of well-to-do men each having from five to ten, or in rare cases twenty or thirty, servants and slaves.

A further confirmation of these conclusions is to be had by comparing the number of plantations listed in the rent roll of 1704 with the official returns of tithables for 1702.[3-50] Thus in Nansemond there were 375 plantations and 1,030 tithables, Henrico with 162 plantations had 863 tithables, Middlesex with 122 plantations had 814 tithables, Gloucester with 381 plantations had 2,626, James City with 287 plantations had 1,193, York with 205 plantations had 1,180, Warwick with 122 plantations had 505, Elizabeth City with 116 plantations had 478, Princess Anne with 215 plantations had 727, Surry with 273 plantations had 739, Isle of Wight with 262 plantations had 896, Norfolk with 303 plantations had 693, New Kent with 497 plantations had 1,245, King William with 217 plantations had 803, King and Queen with 403 plantations had 1,848, Essex with 376 plantations had 1,034, Accomac with 392 plantations had 1,041, Northampton with 258 plantations had 693, Charles City and Prince George together with 420 plantations had 1,327.[3-51]