George Washington's Nephew and Member of His Life Guard Pays Virginia Taxes in 1783

This invoice shows the amount of tax due by Captain George Lewis in the Virginia Personal Property and Land Tax of 1783. The tax applied to land, slaves, horses, cattle, carriages, and other property. In this case, Lewis owed a total of £12..1..3. Lewis was the son of George Washington's sister and had served as a captain in the elite Life Guards, who served as General George Washington's personal protectors.

[REVOLUTIONARY WAR.] George Lewis, Manuscript Document, Taxes Due, 1783, [Frederick County, Virginia]. 1 p., 6.75" x 2.25". Staining from cellophane tape repair to central fold; general toning.

Complete Transcript
                                                                        £   s   d
1783 DrCapt George Lewis 300 Acres land1..18..3
              Tax on slaves &c                              9..5..6
              To Clks fee 140..[?] Tobo                  ..17..6
              To Certificate Tax                            12..1..3

Historical Background
By 1783, the Virginia General Assembly had reduced the number of state tax laws to one and had established two principal taxes: the personal property tax and the land tax. In the personal property tax list for 1782, George Lewis of Frederick County owned 26 slaves, 17 horses, 34 cattle, and 2 "carriage wheels." The following year, he owned 15 slaves, 11 horses, and 34 cattle but did not list any carriage wheels.

Eleven property owners named George Lewis appear on the 1783 Personal Property and Land Tax Lists in as many counties, including George Lewis in Frederick County. The addition of "Capt" on this document makes it likely that this George Lewis was Washington's nephew and the veteran of the Life Guards.

In March 1776, General Washington requested that the commanding officer of each regiment in the Continental Army select four men, known for their sobriety, honesty, good behavior, and hygiene ("such men as are clean and spruce") to form his personal guard. Throughout 1776, the Life Guards ranged from fifty to seventy men. Led by Captain Commandant Caleb Gibbs, the Life Guards adopted the motto "Conquer or Die" and served as an elite, well-trained unit in the Continental Army. Their principal responsibilities were to protect Washington, the army's cash, and official papers. Sergeant Thomas Hickey, an Irish immigrant and member of the Life Guards, was arrested in 1776 for his role in a New York Tory plot to assassinate Washington. After he was tried and convicted by a court-martial, Hickey was hanged on June 28, 1776, the first member of the Continental Army executed after a court martial.

For the remainder of the war, the Life Guards often functioned in the role of light infantry, and Baron Frederick von Steuben selected them as a demonstration unit for the Continental Army, displaying the drills and maneuvers advocated by von Steuben to other units. The entire remaining Life Guard was furloughed in June 1783, but volunteers on temporary assignment from other regiments continued to form a Life Guard for Washington.

George Lewis (1757-1821) was born in Virginia to Fielding Lewis and his wife Betty Washington Lewis, sister of George Washington. He attended the College of New Jersey between 1770 and 1773 but did not graduate before returning home to Fredericksburg. In November 1775, he escorted Martha Washington from Mount Vernon to the Continental Army encampment in Cambridge, Massachusetts, and quickly gained employment there. In the Spring of 1776, he was appointed as an officer in the Commander-in-Chief's Guard. At the end of 1776, he was promoted to Captain and raised a troop of horsemen. His unit was assigned to the 3rd Regiment of Continental Light Dragoons but was often on detached service as part of the Life Guards. He served in this position until resigning in the spring of 1779. In October of that year, he married Catherine Daingerfield and moved to Frederick County, Virginia, where he settled into the life of a planter. He also began surveying and speculating in Kentucky lands. In September 1794, he led a troop of volunteer cavalry in the expedition to suppress the Whiskey Rebellion in western Pennsylvania. During the Quasi-War with France in 1799, Washington recommended his nephew to the Secretary of War for service.

This item comes with a Certificate from John Reznikoff, a premier authenticator for both major 3rd party authentication services, PSA and JSA (James Spence Authentications), as well as numerous auction houses.

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