Tri-Counties Genealogy & History by Joyce M. Tice
Tri-County Tax Records
Bradford County PA
Chemung County NY
Tioga County PA
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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. 
Tax records 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 disappears, 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. 
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

AN OLD COUNTY RECORD

 The County Commissioners First Minute Book which has just been placed with the other Records of the County.

 We had the pleasure of examing one day last week, the first minute book kept by the Commissioners of this county, in 1808, soon after the county of Tioga was organized.  The Commissioners met at the log meeting house in Wellsboro on the 20th day of October 1808, and it was resolved that future meetings of the Board be held at the same place.  The total estimated expense of running the county at that time was only $1,772, and the Commissioners though it necessary to levy a tax of three fourths of a cent on the dollar in order to raise the requisite amount.  In January 1812 the first printed county orders were issued.  We find an agreement made at about the same time with Aaron Bloss for the opening of the Williamson road to Peter’s Camp, (Blossburg).  It seems the tax Collectors were handled without gloves in those early days, for in August, 1812, we find that instructions were given to the attorney for the county to issue executions at once against all delinquents.  In November, 1812, the Commissioners were thinking of erecting a jail, which it was estimated would cost $400.  It was to be made of logs, of course.  In April, 1813, an agreement was made with one David Henry to do the work of underpinning the new jail upon the following terms:  “He, David Henry, to have a dollar per-day for his own work, his provisions found him, and he to be furnished with half a pint of whisky per day.  He is to have a half a dollar per day for the use of his oxen, and their feed is to be found by the Commissioners.”  At the date of October 11, 1813,  we find the following interesting entry  “It being represented to the Commissioners by John Norris and Ebenezer Hill that the work of building the Court house and jail must have stopped directly after their last meeting had they not borrowed a certain quantity of shingling nails of David Henry and become bound to said Henry to return the nails in five weeks from that time or pay him half a dollar per pound for them in cash, the Commissioners having taken the same into consideration, and believing that Norris and Hill had no other view in procuring the nails but to forward the work on the jail and Court house, do hereby resolve to relieve them from the penalty of their agreement and subject the county to any and every expense or loss that they may suffer on this account.

 At a meeting held October 25, 1815, Justus Dartt was instructed to hire some person to take the job of clearing the stumps from Main Street and the Public Square in this village.

 This old record ends at the date of August 9, 1815.  It contains little else of interest to our readers for it seems the minutes were not kept as full as they have been in later years.  The old book is well preserved and every line and letter is readable.  It has just been deposited with the other records at the Commissioners’ Office, having been in individual hands for upwards of seventy years.

 We find a table of the estimated expenses of the county for the year 1813, which we think our readers will find interesting, and therefore append it:
 Board and work on Court house    $100
 Four grand juries 24 men 3 days each       200
 Four common juries 36 men 4 days each    576
 Wood candles, Crier etc for court    100
 Prothonotary and Commissioners offices
       To be built       300
 Commissioners and Clerks wages    400
 Treasurers salary      400
 Wolves and panthers bounty     300
 Jail fees         50
 Viewing roads       100
 Building of a jail      400
 Assessors wages        30
 Seals for the offices        60
  Total     3016

Source:  The Wellsboro Agitator:  Wellsboro, Pennsylvania; 23rd November 1880, page 3 

Chemung County Tax Rolls Below

Bradford County PA Tax Rolls
1796 Taxables
1802 Taxables - Ulster and Rush
1804 Taxables Burlington and Orwell
1806 Taxables - Canton
1808 Tax Assessment - Tioga Township
1812 Taxables at County Formation
* (have copies)
  Columbia Overton Smithfield S. Creek Troy Wells
1812   Smithfield Wells
1813   Smithfield Wells
1814 Columbia   Smithfield Wells
1815   Smithfield Wells
1816 Poor Children   Smithfield Wells
1817   Smithfield Wells
1818   Smithfield Wells
1819   Smithfield Wells
1820   Smithfield Troy Wells
1821   Smithfield Wells
1822   Smithfield Wells
1823   Smithfield Wells
1824   Smithfield Wells
1825   Smithfield Wells
1826   Smithfield Wells
1827   Smithfield Wells
1828   Smithfield Wells
1829   Smithfield Wells
1830   Smithfield Wells
1831     Wells
1832     Wells
1833     Wells
1834     Wells
1835     Wells
1836     S. Creek Wells
1837     Wells
1838     Wells
1839     Wells
1840     Wells
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1845     Wells
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1900 *    
1901 *    
Tioga County PA Tax Rolls
1798 Tioga County Glass Tax
1814 Tioga County Special Assessment

* (have copies)
  Delmar Jackson Richmond Rutland Sullivan Tioga
1800 Tioga
1812 Delmar       Tioga
1813      
1814 Delmar       Tioga
1815      
1816 Jackson      
1817 Jackson      
1818 Jackson     Sullivan
1819 Jackson      Sullivan
1820 Jackson      Sullivan
Poor Children
1821 Jackson      
1822 Jackson      
1823 Jackson      
1824      
1825 Jackson *    
1826 *    
1827 *    
1828 *    
1829 *    
1830 *    
1831 *    
1832 *   Sullivan
1833     Sullivan
1834     *
1835 *   Sullivan
1836 *    
1837 *   *
1838 *   *
1839 *   *
1840 *   *
1841 Jackson * *Rutland *
1842   * *
1843 * * *
1844   * *
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1862     *
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1868     *
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Tax Sale  - Newspaper Warnings
1849 Tioga County Commissioners Sale
March 1850 - Notice of Tioga County Treasurers Tax Sale
1856 Notice of Tioga County Treasurers Tax Sale
1876  Notice of Tioga County Treasurers Tax Sale

Chemung County NY Tax Rolls
1794 Newtown Tax (This was the early Elmira area and it was in Tioga County NY at this time.
It comprised at its organization all the territory now comprised of the towns of Southport, Big Flats, Horse Heads, Catlin, Veteran, Erin, Van Etten in Chemung County NY and the townships in Schuyler, of Dix, Catharine, and Cayuta, which were detached from Chemung county to form Schuyler in 1854
Legislation enacted in 1799 established a system of assessing and taxing real and personal property and required tax commissioners or county supervisors to submit to the State Comptroller a copy of the county's tax rolls and a list of unpaid taxes. The series consists of town assessment rolls prepared by county and filed with the State Comptroller's Office and now in the repository of the New York State Archives, Series number B0950.
1798 Town of Elmira [Newtown]  Tax
1799 Town of Chemung [transcribed fromMicrofilm] 1799 Town of Newtown [Microfilm]
1799 Tax Assessment [CountyHistory]
1800 Town of Chemung [from microfilm] 1800 Town of Newtown [from microfilm]
1801 Town of Chemung [from microfilm] 1801 Town of Newtown [from microfilm]
1802 Town of Chemung [from microfilm] 1802 Town of Newtown [from microfilm]
1803 Town of Newtown [from microfilm]
1890 Town of Erin


Published On Tri-Counties Site On 05/15/2003
By Joyce M. Tice
Email: Joyce M. Tice

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Bradford County PA
Chemung County NY
Tioga County PA