Spotsylvania County Circuit Court.

Spotsylvania County was formed from Essex, King William, and King and Queen Counties by a statute adopted in 1720 to take effect on 1 May 1721. The county was named for Alexander Spotswood, lieutenant governor of Virginia from 1710 to 1722.

Until 1869, the county court controlled construction, alteration of and maintenance of roads. Surveyors and viewers were appointed to carry out those duties, although after 1835 the courts had the option of appointing commissioners. The Virginia constitution of 1869 created overseers of the roads, whose duties passed in the twentieth century fo superintendents of roads.

From the guide to the Spotsylvania County (Va.) Road Board Record Book, 1914-1919, (The Library of Virginia)

Spotsylvania County was formed from Essex, King William, and King and Queen Counties by a statute adopted in 1720 to take effect on 1 May 1721. The county was named for Alexander Spotswood, lieutenant governor of Virginia from 1710 to 1722.

The sheriff was "the most powerful and the best paid of any county official in colonial times." Among his many duties, he collected the taxes, which were paid in tobacco, took custody of it and paid the county expenses as directed by the court. By doing so, he acted as a combination of both the commissioner of revenue and the county treasurer. He was appointed by the governor from a list of three names submitted by the county court. His term of office was for one year until 1731, after which it was two years. His two deputies, also known as sub(under) sheriffs, did most of the work.

The original tax records, from which this volume was compiled, were created by the county court.

From the guide to the Spotsylvania County (Va.) Tax Accounts, 1775-1845 (bulk 1775-1777), (The Library of Virginia)