Joyce's Search Tip - January 2008 Do You Know that you can search just the Tax Records on the site by using the Tax button in the Partitioned search engine at the bottom of the Current What's New Page?

Tax records are an excellent source of information in that the handwriting is generally much clearer than what we find on census records. These were copied back at the courthouse by people whose profession was writing or scribing, as they called it then. Also when individuals in the area had similar names, the presentation of them on the Tax Records was much more precise than on the census, so that there is no confusion year to year about the particular person being listed. I have examples of names that have been consistently transcribed erroneously from census records show up with perfect clarity on the tax records. They give us no information about the family. The booklets used for recording the tax information in the field as well as in the court house office were just the standard lined paper tablet book such as the school children used. It is not a whole lot different than similar booklets we use today. Some had a stiff cardboard cover and others just a paper cover with a decoration and advertising. 

When an individual has appeared in sequential years on the tax records, and then disappeared, we can determine a more accurate date for the emigrations that occurred or potentially a death. Often there are notations about a property being transferred from one owner to another.  When a married woman appears on the tax list in place of her husband, we have a clue that he may have died. She will often be identified as widow. There are cases where married women were taxed even though their husbands were still living. This is the exception. Young men of working age were taxed as Freemen even if they owned no property. In fact, they'd be better off tax wise to own a cow as the tax was less on that than on single Freeman with no property status. The same was not true of young women of the same age. 

In many cases individuals were taxed in two townships or even two counties. If they were on the boundaries, which may well have been established even after they purchased their properties, their lands overlapped into two political divisions. They will usually show up on only one census, but on the tax rolls of both townships. It is a source of curiosity to me that if a pasture overlapped a boundary and the cow wandered back and forth across it, was she taxable in one township or both? See my article, You Gotta Know the Territory, for information about the political divisions. 

Valuations & Tax Rates - Improved land was valued at $ 5 to $7 per acre in 1832. Wild land was valued at $1.00 to $1.50 per acre. A cow was worth $4.50 to $12.00, Oxen worth $15 to $20 each, and horses were valued at $10 to $50 each. Businesses were valued separately. All this was added up and tax figured at a bit over 7 cents per $10 of property value for the county and one tenth of a cent to the state. Thus a  person with one $9 cow paid 7 cents to the county and a penny to the state. They rounded the state tax to three decimal places and how they paid those unrounded fractions of cents is a mystery to me. 

I have entered all of this information into my Sullivan-Rutland Genealogy Project database and have then extracted it back out to create the initial table. I have then added the itemized detail. Because of this the names are presented in full form as they are in my database, rather than as on the tax record. In the case of married woman, then, they are listed by their real name. The married alias under which they were taxed is then listed at the far right in the Miscellaneous column. If the name in my database is significantly different from the listing on the tax list, that too is included at the far right. 

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