<!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>One more time in response to my own question...for those who are interested...</DIV> <DIV> </DIV> <DIV>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.</DIV> <DIV> </DIV> <DIV>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.</DIV> <DIV> </DIV> <DIV>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.</DIV> <DIV> </DIV> <DIV>In a message dated 3/15/2011 2:41:18 P.M. Central Daylight Time, sully1@carolina.rr.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>Jay,<BR><BR>Here's the 1792 statute: <A class=moz-txt-link-rfc2396E title=http://tinyurl.com/6yjyccp href="http://tinyurl.com/6yjyccp"><http://tinyurl.com/6yjyccp></A><BR><BR>Kathy<BR><BR><A class=moz-txt-link-abbreviated title=mailto:JFonkert@aol.com href="mailto:JFonkert@aol.com">JFonkert@aol.com</A> wrote: <BLOCKQUOTE cite=mid:37d6f.456edb94.3ab1167b@aol.com type="cite"> <META content="MSHTML 6.00.2900.6058" name=GENERATOR><FONT face=Arial color=#000000 size=2> <DIV> <DIV> <DIV>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.</DIV> <DIV> </DIV> <DIV>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.</DIV> <DIV> </DIV></DIV></DIV></FONT></BLOCKQUOTE><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>