<!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>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, 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>Then, a 1793 statute permitted taxpayers to report their land from several counties with the commissioner in their residence county.</DIV> <DIV> </DIV> <DIV>At 1799 statute provided that taxpayers owning property in another county, but not paying, be reported to the state auditor.</DIV> <DIV> </DIV> <DIV>The article on the Secretary of State's website has many other interesting details about how taxes about how taxes were administered.  Among other things, I now understand why tax lists from the 1810-20 period included information about militia companies.  This was because property owners were required to travel to the place of their company's muster to report their property to the tax commissioner.</DIV> <DIV> </DIV> <DIV> </DIV> <DIV> </DIV> <DIV>In a message dated 3/15/2011 1:11:02 P.M. Central Daylight Time, JFonkert@aol.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><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 FAMILY="SANSSERIF" PTSIZE="10">Jay Fonkert, CG<BR><A title=http://fourgenerationsgenealogy.blogspot.com/ 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 title=http://www.apgen.org)/ 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 title=http://www.genealogicalspeakersguild.org/) 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></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>