Christian County

This page created 5 Feb 2013

Tax Lists

The records below focus on entries involving the following persons. I have endeavored to find all entries involving them from time Linah Mims's relatives moved to Christian County, about 1809 until he left the area, about 1833. Because the records are not indexed, and are handwritten and difficult to read, some were no doubt missed.

The tax lists were made annually, listing the various items subject to tax. Note that the sequence of the columns in the right half of the chart is different in some years. The terms "ditto" it's abbreviation "do," and "same" generally mean "the same as above," though in the "in whose name surveyed/patented" columns it apparently means same as the column to the left.

The three "rates" for acreage reflect land with different value; different tax rates were applied to the three grades of land.

The "in whose name entered" column is supposed to record the name of the person who requested a survey of a parcel to be claimed under rights obtained for military service or by purchase from the Commonwealth. Such rights were frequently sold or transferred, often multiple times, before a specific parcel was defined by a survey. If the rights were sold after the entry, but before the survey was issued, the "in whose name surveyed" is supposed to record in whose name the survey was issued. If the rights were sold after the survey but before the patent (deed from the state) was issued, and the "in whose name patented" column is supposed to record the name in which the patent was finally issued. It was most commonly left blank, presumably indicating that the patent was issued to the same person who had the parcel surveyed.

The "rate of covering" column, also known as "rate per season," refers to the breeding of horses. The tax payer had to pay taxes on the amount he charged for stud fees.

It appears that some items supposedly subject to tax were not recorded each year. For example, the County Court Orders show Gideon D. Cobb obtaining his tavern license many more years than recorded below. In the later years below, the date column is present, but not populated. In some cases the images are unclear, and ink bleeding through from the reverse side makes reading difficult. Therefor some of the information below may be in error, particularly the names in the "in whose name entered" columns.

More on taxation and tax lists in this period can be found in an article by Kandie Adkinson on the Kentucky Secretary of State website.

1809:

None of the people listed above were found.

1810:

1811:

1812:

1813:

1814:

* except stud horses & jacks

1815:

* except stud horses, jacks & billard tables

1816:

1817:

1818:

Tax Book cannot be found.

1819:

1820:

1821:

1822:

Badly damaged; center of all pages totally obscured, and the remainder of most pages faint and nearly unreadable

*entry crossed out; given name unclear, but does not look like Linah

1823:

1824:

1825:

* except stud horses, jacks & billard tables

1826:

1827:

1828:

* obscured by stain

1829:

1830:

* except stud horses etc.

1831:

* except stud horses etc.

1832:

Tax Book cannot be found.

1833:

* except stud horses etc.

1834:

Tax Book cannot be found.

1835 - 1838:

None of the people listed above were found.

I have copies of each of the pages extracted above. Please contact me for clarification or copies, using the link below.

Source: Abstracts were made from the following Family History Library films of Christian Co. Tax Lists:

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