[APG Public List] Kentucky tax lists question

[JFonkert at aol.com]

Again, in response to my own question, and with the help of David Suddarth, 
 I can summarize what I have learned from a useful article on the Kentucky  
Secretary of State's website.
 
First, in 1793, the KY General Assembly established a property tax system,  
calling for appointed commissioners in each county. Without reading the 
actual  statutes, I am not entirely clear about whether the authorized tax was 
a state  or county levy, or both.
 
Then, a 1793 statute permitted taxpayers to report their land from several  
counties with the commissioner in their residence county.
 
At 1799 statute provided that taxpayers owning property in another county,  
but not paying, be reported to the state auditor.
 
The article on the Secretary of State's website has many other interesting  
details about how taxes about how taxes were administered.  Among other  
things, I now understand why tax lists from the 1810-20 period included  
information about militia companies.  This was because property owners were  
required to travel to the place of their company's muster to report their  
property to the tax commissioner.
 
 
 
In a message dated 3/15/2011 1:11:02 P.M. Central Daylight Time,  
JFonkert at aol.com writes:

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 
questions:
 
- 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?
 
Jay  Fonkert, CG
_http://fourgenerationsgenealogy.blogspot.com/_ 
(http://fourgenerationsgenealogy.blogspot.com/) 
Saint  Paul, MN

Director, Association of Professional  Genealogists
(professional profile at _www.apgen.org)_ (http://www.apgen.org)/) 
Member, Genealogical  Speakers Guild
(professional profile at _http://www.genealogicalspeakersguild.org/)_ 
(http://www.genealogicalspeakersguild.org/)) 




Member, International Society of Family History Writers and  Editors 

CG (Certified Genealogist) is a service mark of  the Board for 
Certification of Genealogists, used under license by  Board-certified associates after 
periodic competency evaluations.


Jay Fonkert,  CG
_http://fourgenerationsgenealogy.blogspot.com/_ 
(http://fourgenerationsgenealogy.blogspot.com/) 
Saint  Paul, MN

Director, Association of Professional  Genealogists
(professional profile at _www.apgen.org)_ (http://www.apgen.org)/) 
Member, Genealogical  Speakers Guild
(professional profile at _http://www.genealogicalspeakersguild.org/)_ 
(http://www.genealogicalspeakersguild.org/)) 

Member, International Society of Family History Writers and  Editors 

CG (Certified Genealogist) is a service mark of  the Board for 
Certification of Genealogists, used under license by  Board-certified associates after 
periodic competency evaluations.
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