[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 
tax collection.
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 [1792], 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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