[APG Public List] [APG Members] Kentucky tax lists question

eshown at comcast.net eshown at comcast.net
Tue Mar 15 12:51:52 MDT 2011

Jay wrote:
>I have encountered several cases in the 1800-1820 period where a taxpayer
with land in two or more counties is listed only in the county where he
resides. For example, over the course of several years, a man is listed in
Mercer County tax list with 80 acres in Mercer and 100 acres in Gallatin
County, but he does not appear in Gallatin County tax lists. I have two
- Is this a common occurrence?
- Did counties have some kind of reciprocal arrangement in which, say,
Mercer County collected tax for Gallatin and transmitted it to Gallatin?
Yes and yes.  This was a practice followed by many states, but not all
Elizabeth Shown Mills, CG, CGL, FASG
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