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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in' id="role_body"><div class=WordSection1><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>Jay wrote:<o:p></o:p></span></p><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>&gt;</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>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.&nbsp;For example,&nbsp;over the course of several years, a man&nbsp;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:<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>-</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>Is this a common occurrence?</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>- Did counties have some kind of reciprocal arrangement in which, say, Mercer County collected tax for Gallatin and</span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>transmitted it to Gallatin?<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:black'>&nbsp;<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'><o:p>&nbsp;</o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'>Yes and yes.<span style='mso-spacerun:yes'>&nbsp; </span>This was a practice followed by many states, but not all states. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'><o:p>&nbsp;</o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'>Elizabeth<o:p></o:p></span></p><div style='mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.0pt;mso-border-bottom-alt:solid windowtext .75pt;padding:0in 0in 1.0pt 0in'><p class=MsoNormal style='border:none;mso-border-bottom-alt:solid windowtext .75pt;padding:0in;mso-padding-alt:0in 0in 1.0pt 0in'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'><o:p>&nbsp;</o:p></span></p></div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'>Elizabeth Shown Mills, </span><span style='font-size:8.0pt;mso-bidi-font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'>CG, CGL, FASG<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman";color:blue'>Tennessee<o:p></o:p></span></p></div></div></body></html>