You may have this information already, Reta, but felt including it might make the explanation easier to understand.. "Marion County Tax Records 1841-1866" by Desmond Walls Allen, Arkansas Research Inc., PO Box 303, Conway AR 72032. William DeShields paid one (1) poll tax in Marion Co AR in 1841, 1843, 1844, 1845, 1846, 1847, 1849, 1851, and 1852. William DeShields paid real estate tax on 160 acres in section 22 township 20 north range 18 west in 1852. William DeShields paid non-resident owner real estate tax on 120 acres in section 22 township 20 north range 18 west in 1853. This information was taken directly from microfilm in the possession of the Arkansas History Commission, One Capitol Mall, Little Rock AR 72201. Photocopies may be obtained directly from AHC, but I gather the request must be very explicit. You can find out more about requesting copies, costs, necessary information, etc from their web site - or you can contact them by snail mail. http://glorecords.blm.gov. William Deshields paid for 40 acres of land (under the Cash-Entry Act of 1812) in the southwest quarter of the northwest quarter of section 22 township 20 north range 18 west 15 November 1854. As I understand all this, any male between 20 and 60 paid a poll tax to the county in which he resided at the time the tax was paid. Any male 20 to 60 living outside that county but owning land in that county was not obligated to pay the poll tax, but was obliged to pay the real estate etc. tax in that county. Apparently any male 20 to 60 could apply for a certain piece of land, but would have to "prove it up;" ie, clear, improve, etc that piece of land within the time specified for the type of land grant for which he'd applied. Looks to me as if William DeShields may have applied for two pieces of land in section 22 township 20 north range 18 west - one for 80 acres and one for 40 acres. But, looks as if he "proved up" only the 40-acre piece by 15 November 1854. [An improvement on a piece of land is usually at least a "permanent-type" dwelling, usually habitable by humans; ie, not a barn or shed.] Oh, and a poll tax is whatever tax is due on whatever is taxable in the county of residence in that year. Personal Property is one of this type of tax. Don't recall what others might have been involved. They varied from county to county. [It definitely was *not* what we know of today as a poll tax - the tax on the right to vote.] The BLM/Government Land Office site might have an explanation of the various types of land grants. The courthouse in Marion Co (wooden then) burned two or three times during the Civil War (1861-1865) so the county has none of those records. The courthouse burned again (again wooden) in Aug 1887 so the county has none of those records either. Looks as if your best bet for copies would be AHC. The land William DeShields apparently applied for, owned, and/or paid tax on is located in Sugar Loaf Township a bit south and west of Monarch in Marion Co. From the looks of DeLorme's maps I'd say it was on Sugar Loaf Creek or one of its tributaries. The maps on the Marion Co web page http://www.rootsweb.com/~armarion might be helpful here. Be sure to scroll down far enough to get to the ca 1916 orange and yellow map. It's a big help in locating section/township/range land descriptions. It's also been broken down into smaller segments (by township names as of 1916) which are easier to read. "SWNW" translates to "the southwest quarter of the northwest quarter" if that helps any. Good luck. Mysty [email protected] ************************************************* ----- Original Message ----- From: <[email protected]> To: <[email protected]> Sent: Thursday, October 03, 2002 8:25 AM Subject: Tax Records > I was wondering if anyone can help me on a tax record item? > William DeShields filed in Marion County as follows: > > 1851 160 acres > 1852 120 acres > 1853 120 acres non resident > 1854 filed for 40 acres as cash sale in Fayetteville, Ar > 9/10/1855 arrived in Oregon > 9/15/1855 filed for land grant in Oregon > > Family folklore says the trip took six months so they probably left Arkansas > by March 1855 at the latest. > What is confusing is the "non-resident" in the 1853 taxes. Is there anyway > for me to get a copy of this tax assessment? Just one of those things that > makes you want to say Hmmmmmm? > > Reta DeShields Parton > 1808 W Huntsville > Springdale, Ar 72762 > 1-479-751-6947 > [email protected] > daughter of D W DeShields & Cora Irene (maiden name withheld) DeShields > granddaughter of Dennie DeShields and Ruby Lee Austin DeShields > gggranddaughter of John Wesley DeShields and Frankey Green DeShields > ggggrandaughter of Handy DeShields and Nancy Womack DeShields