<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.0 Transitional//EN"> <HTML><HEAD> <META http-equiv=Content-Type content="text/html; charset=US-ASCII"> <META content="MSHTML 6.00.2900.6058" name=GENERATOR></HEAD> <BODY id=role_body style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Arial" bottomMargin=7 leftMargin=7 topMargin=7 rightMargin=7><FONT id=role_document face=Arial color=#000000 size=2> <DIV> <DIV> <DIV>Thank you for sharing, David.  I keep trying to keep up with your Kentucky knowledge!</DIV> <DIV> </DIV> <DIV>In a message dated 3/15/2011 1:54:27 P.M. Central Daylight Time, dwsuddarth@gmail.com writes:</DIV> <BLOCKQUOTE style="PADDING-LEFT: 5px; MARGIN-LEFT: 5px; BORDER-LEFT: blue 2px solid"><FONT style="BACKGROUND-COLOR: transparent" face=Arial color=#000000 size=2> <DIV>Hi Jay</DIV> <DIV> </DIV> <DIV>The Kentucky Secretary of State's Office has some good information regarding early tax lists and legislation regarding taxes.  Here is the link:  <A title=http://sos.ky.gov/land/journal/articles/researchingtaxlists.htm href="http://sos.ky.gov/land/journal/articles/researchingtaxlists.htm">http://sos.ky.gov/land/journal/articles/researchingtaxlists.htm</A></DIV> <DIV> </DIV> <DIV> </DIV> <DIV class=gmail_quote>---------- Forwarded message ----------<BR>From: <B class=gmail_sendername></B><SPAN dir=ltr><<A title=mailto:JFonkert@aol.com href="mailto:JFonkert@aol.com">JFonkert@aol.com</A>></SPAN><BR>Date: Tue, Mar 15, 2011 at 1:44 PM<BR>Subject: Re: [APG Members] Kentucky tax lists question<BR>To: <A title=mailto:apgmembersonlylist@apgen.org href="mailto:apgmembersonlylist@apgen.org">apgmembersonlylist@apgen.org</A>, <A title=mailto:apgpubliclist@apgen.org href="mailto:apgpubliclist@apgen.org">apgpubliclist@apgen.org</A><BR><BR><BR> <DIV style="FONT-SIZE: 10pt; COLOR: #000000; FONT-FAMILY: Arial"><FONT face=Arial color=#000000 size=2> <DIV> <DIV> <DIV>In answer to my own question...</DIV> <DIV> </DIV> <DIV>A colleague has told me he has often seen the same thing.  He says that, beginning in 1793, taxpayers were permitted to report property from several  counties in their county of residence.  In addition, he reminded that the tax lists I am looking at are probably state-levied taxes -- that is, the tax revenue went to the state government, not the county. Having worked half my career in intergovernmental fiscal relations, I should have realized that.  Does anyone else have other insights to share?</DIV> <DIV class=im> <DIV> </DIV> <DIV>In a message dated 3/15/2011 1:11:03 P.M. Central Daylight Time, <A title=mailto:JFonkert@aol.com href="mailto:JFonkert@aol.com" target=_blank>JFonkert@aol.com</A> writes:</DIV> <BLOCKQUOTE style="PADDING-LEFT: 5px; MARGIN-LEFT: 5px; BORDER-LEFT: blue 2px solid"><FONT style="BACKGROUND-COLOR: transparent" face=Arial color=#000000 size=2><FONT face=Arial color=#000000 size=2> <DIV>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:</DIV> <DIV> </DIV> <DIV>- Is this a common occurrence?</DIV> <DIV>- Did counties have some kind of reciprocal arrangement in which, say, Mercer County collected tax for Gallatin and transmitted it to Gallatin?</DIV> <DIV> </DIV> <DIV><FONT lang=2 face=Arial size=2>Jay Fonkert, CG<BR><A title=http://fourgenerationsgenealogy.blogspot.com/ href="http://fourgenerationsgenealogy.blogspot.com/" target=_blank>http://fourgenerationsgenealogy.blogspot.com/</A><BR>Saint Paul, MN<BR><BR>Director, Association of Professional Genealogists<BR>(</FONT><FONT lang=2 face=Arial color=#000000 size=1>professional profile at <A title=http://www.apgen.org)/ href="http://www.apgen.org)/" target=_blank>www.apgen.org)</A></FONT><FONT lang=2 face=Arial color=#000000 size=2><BR>Member, Genealogical Speakers Guild<BR></FONT><FONT lang=2 face=Arial color=#000000 size=1>(professional profile at <A title=http://www.genealogicalspeakersguild.org/) href="http://www.genealogicalspeakersguild.org/)" target=_blank>http://www.genealogicalspeakersguild.org/)</A><U><BR></U></FONT><FONT lang=2 face=Arial color=#000000 size=2>Member, International Society of Family History Writers and Editors <BR><BR></FONT><FONT lang=2 face=Arial color=#000000 size=1>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.</FONT><FONT lang=2 face=Arial color=#000000 size=2><BR></FONT></DIV></FONT></FONT></BLOCKQUOTE></DIV></DIV> <DIV></DIV></DIV> <DIV class=im> <DIV> </DIV> <DIV><FONT lang=2 face=Arial size=2>Jay Fonkert, CG<BR><A title=http://fourgenerationsgenealogy.blogspot.com/ href="http://fourgenerationsgenealogy.blogspot.com/" target=_blank>http://fourgenerationsgenealogy.blogspot.com/</A><BR>Saint Paul, MN<BR><BR>Director, Association of Professional Genealogists<BR>(</FONT><FONT lang=2 face=Arial color=#000000 size=1>professional profile at <A title=http://www.apgen.org)/ href="http://www.apgen.org)/" target=_blank>www.apgen.org)</A></FONT><FONT lang=2 face=Arial color=#000000 size=2><BR>Member, Genealogical Speakers Guild<BR></FONT><FONT lang=2 face=Arial color=#000000 size=1>(professional profile at <A title=http://www.genealogicalspeakersguild.org/) href="http://www.genealogicalspeakersguild.org/)" target=_blank>http://www.genealogicalspeakersguild.org/)</A><U><BR></U></FONT><FONT lang=2 face=Arial color=#000000 size=2>Member, International Society of Family History Writers and Editors <BR><BR></FONT><FONT lang=2 face=Arial color=#000000 size=1>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.</FONT><FONT lang=2 face=Arial color=#000000 size=2><BR></FONT></DIV></DIV></FONT></DIV></DIV><BR><BR clear=all><BR>-- <BR> <DIV>David W. Suddarth<BR>St. Paul, MN</DIV> <DIV> </DIV> <DIV> </DIV><BR></FONT></BLOCKQUOTE></DIV> <DIV></DIV></DIV> <DIV> </DIV> <DIV><FONT lang=2 face=Arial size=2 FAMILY="SANSSERIF" PTSIZE="10">Jay Fonkert, CG<BR><A href="http://fourgenerationsgenealogy.blogspot.com/">http://fourgenerationsgenealogy.blogspot.com/</A><BR>Saint Paul, MN<BR><BR>Director, Association of Professional Genealogists<BR>(</FONT><FONT lang=2 face=Arial color=#000000 size=1 FAMILY="SANSSERIF" PTSIZE="8">professional profile at <A href="http://www.apgen.org)/">www.apgen.org)</A></FONT><FONT lang=2 face=Arial color=#000000 size=2 FAMILY="SANSSERIF" PTSIZE="10"><BR>Member, Genealogical Speakers Guild<BR></FONT><FONT lang=2 face=Arial color=#000000 size=1 FAMILY="SANSSERIF" PTSIZE="8">(professional profile at <A href="http://www.genealogicalspeakersguild.org/)">http://www.genealogicalspeakersguild.org/)</A><U><BR></FONT><FONT lang=2 face=Arial color=#000000 size=2 FAMILY="SANSSERIF" PTSIZE="10"></U>Member, International Society of Family History Writers and Editors <BR><BR></FONT><FONT lang=2 face=Arial color=#000000 size=1 FAMILY="SANSSERIF" PTSIZE="8">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.</FONT><FONT lang=2 face=Arial color=#000000 size=2 FAMILY="SANSSERIF" PTSIZE="10"><BR></FONT></DIV></FONT></BODY></HTML>