[APG Public List] [APG Members] Kentucky tax lists question
JFonkert at aol.com
JFonkert at aol.com
Tue Mar 15 15:27:34 MDT 2011
One more time in response to my own question...for those who are
Thank you, Kathy, for the url for the Kentucky Statutes. Reading the actual
law answers many of my questions. This was a state-levied tax,
administered by the counties. The law charged the sheriff with responsibility for
This is actually a good lesson in the history of local government.
Although powers of counties in many states have been liberalized in the past
half-century, counties were and remain political subdivisions of their states.
(Some counties have "home rule" power). You might think of counties as the
"district offices" of state government. Their principal purpose was to
administer state laws. In this early Kentucky case, my quick read indicates
that the sheriff retained a small percentage of collections as compensation
for his work.
This, I think, is the end of today's lessen on early 19th Century Kentucky
tax lists. Remember, practices may be different in other states.
In a message dated 3/15/2011 2:41:18 P.M. Central Daylight Time,
sully1 at carolina.rr.com writes:
Here's the 1792 statute: _<http://tinyurl.com/6yjyccp>_
_JFonkert at aol.com_ (mailto:JFonkert at aol.com) wrote:
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.
Jay Fonkert, CG
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/)_
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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