|1787 tax = Index with all Brittons - click for bigger image|
Date of receiving lists from
individuals: March 10, 1787
Persons names chargeable with tax, and then columns represent:
1-# White males 16-21,
2-Blacks above 16,
3-Blacks under 16
4-horses, mares, colts and mules,
Carriage wheels, Ordinary license, Billiard table, # of stud horses, Tax rate, Practicing physician
John Houseman is enumerated in Frederick County with 1 Black under 16, 8 horses and 13 cattle. John is 37 and Martha Frost Howsmon is 28, and they have been married five years.
William Frost died in 1775, but his five surviving sons are enumerated on the 1787 Virginia tax rolls: in Frederick County (above) there are Jacob (~27) with one horse, Abraham (~29) with 2 horses, Amos (20) (non-tithable - since is he under-age) with 1 male 16-21, 1 Black under 16 and 2 horses, and William (~48) with 1 Black* above 16, 3 Blacks under 16, 14 horses and 13 cattle, plus one stud horse; while in Berkeley County there is Thomas (~43) with 3 horses and 3 cattle. [*In his 1797 will, William set his negroe woman Judy free immediately, and provided that negroes Tom and Jack be bound out to good trades until they were 21, and at age 21 totally emancipated).
However, with that said, there is reference to the 1790 Frederick County, Virginia census by William Perry Hay and others in the 1930s, well after the fires of 1812 supposedly burned these records. In W. P. Hay's personal Howsmon genealogy book, p.11, it states "an examination of the reprint of the 1790 census (Cong. Lib. August 6, 1937) for Howsmons and Frosts in Maryland, Virginia and Pennsylvania disclosed the following:"
Note that in 1790, John would be 35 and his children would be ages 0-8, so the two adult whites would be John and Martha. However, the original format of this census asks just three counts: for Males above 16, Males below 16 and Females. The information above does not seem to correspond to the information collected on the 1790 census, and would appear to be some separate information gathered at the same time (such as total adults), or else W. P. Hay only included the adult white males, and didnt bother to mention the rest of the composition of the household, which is inconceivable to me.