Well, before 1850, only the head of household was listed on census and tax rolls. In colonial VA and early statehood, a male under 16 was not taxed. Over 16 was. females living in the household were not taxed. However, an unmarried woman as head of household was. And a Taxed person regardless of sex was supposed to have the right to vote. A married woman could not enter into contract with her husbands approval, an unmarried woman could. And a child under a certain age could not own property. It was held by a guardian.