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Every-Name Index
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Diana, Goddess
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Every-Name Index |
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| Notes on the Early Tax Rolls of Christian Co., KY |
| The county tax book is a handwritten copy of the tax lists compiled
by the listers (tax collectors). The original lists would have been
on loose pieces of paper, but these seldom survive. The microfilm
of the Christian Co. tax rolls (Christian County,
Kentucky, Tax Rolls, 1797-1816. Heritage Quest, Microfilm No.
V20-72) is of the county tax book, not the original tax lists.
In entering the tax lists into the tax book, the county clerk roughly alphabetized the surnames. That is, surnames beginning with the same letter were lumped together, but the surnames and given names within that letter were not alphabetized. Before 1811, the date the list was turned in to the county clerk by the lister was sometimes recorded next to the taxpayer's name; after 1811, these dates were not recorded. The more you work with the tax lists, the more you realize how sloppy, inconsistent, and incomplete they are. Don't read them absolutely literally, and don't conclude that because someone is absent for a year or more that they are not in the county. People were occasionally exempted from taxes, for a variety of reasons (e.g., old age, poverty, service to the community, widowhood, etc.), and sometimes — despite the inevitability of death and taxes — a person simply appears to have missed. The county was divided into just two districts:
initially, into North and South (1797-1803), then into East and West (after
1803), but the tax rolls did not distinguish between districts every year.
The rolls reflect the two districts in these years:
My transcriptions are always verbatim;
a question mark indicates my uncertainty as to the reading of the record.
A grey cell in the table means that datum was not taken that year.
Here is the sample blank template, showing what data were taken in what
years:
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