The 1793 Madison County, Virginia personal property tax list contains two Fips listings.
- John Fips: 1 tithable over 16, 1 black over 12 but under 16
- [Thom? (looks like “Tham”)] Fips: 1 tithable over 16
A 1799 tax list for the same county shows Thomas Fipps with 1 white tithe and 1 horse, dated 22 March. Much further down the page are listings for John Fipps and John Fipps, Jr. Each is listed with 1 white tithable only.
Madison County is located in northern Virginia. The county was formed in 1792 from Orange County. Madison County, Virginia in 1791 was fairly close to Frederick, Fauquier, King George, Albemarle, Augusta Counties.