Debra, I am not sure the Jane shown on the tax lists is yours?? You state James E. had a son b. ca 1865(with a question mark). I do not have the census listings for James E, so cannot tell when he dissappears, but the tax listings suggest to me that he died between the time he was on the 1853 list and the time Jane begins to show on the list. If he died in that time, possible she would begin to show up on the list as the widow. This is the probable explanation for the Agt, Jane Ellis, meaning possibly that she was made executor (or ?agent) for the estate if her husband was dead?? Do you know when James E. died??
Another thing, the last tax listing I gave you that said 1877 J. E. Ellis, after I re-read the list, I noticed that Jasper in l876 showed 3 horses, then is not on the list for l877, but this J.E. shows "3 horses", seems like this may be Jasper, as I don't know his middle name.
If you are sure about the last son of James E. & Jane being born ca 1865, then possible this is not your family on the tax lists??? Please use caution on these names, & figures as I took them from a film (not always very readable, so could be mistakes there.)
My Jasper Ellis was born ca 1842 but I don't believe he is connected to your James E as he is found in his mother"s (Jerusha Ellis/Morey) household in l850 Telfair Co. GA (he is 8 yrs old) and l860 Coffee Co. GA (l8 yrs old), I don't have the listing for l870, but in l880 he is in Sumter Co. Fla as head of his own family, with his mother Jerusha in his house. If I run across anything else for you, will send it on. Good Luck.