Solveig Berry asked a question to the list a few days ago and I replied to her off-list, but I thought maybe this would help others as well. If you've ever looked at the actual tax records on microfilm or a full transcription, you know that some of the information shown includes the name of the head of household, the number of free white males over 21, free white males over 16, a slave count, categories for buildings, city lots, carriages, billiard tables etc. And, of course the location of land, the acreage, the rate of the land (1st, 2nd or 3rd class land), the nearest waterway, who entered the land, etc. Solveig asked about people who owned land in other counties also. Here are some quick and dirty tidbits that might help you all. 1 - A person who owned land in other counties or states could pay their land taxes in any county where they owned land. As an example: John Doe owned land in Barren, Warren and Logan Co. He could pay in any of those counties - and in different years, could change that. He might pay one year in Barren Co; another year in Warren Co and yet another year in Logan Co. 2 - A land owner could pay his personal or poll taxes in one county and his land taxes in another county. Presumably, the records were transferred back and forth. 3 - Well, where did he live then? As an example, let's say John Doe is listed more than once on the tax records here in Barren Co. There are separate entries for each acreage. Let's say again, he owned land around Skaggs Creek, some "in the Barrens", some along Beaver Creek. To determine where he actually lived, look for the entry where all the check marks are as to whites over 21, horses, slaves, etc. This is the land he lived on. Even if other people lived on the other lands, he paid taxes for them it appears, and his place of residence is where the tally is shown. 4 - Widows. By law, in the early days, after the death of the head of household, the widow had a year's grace period when she didn't have to pay taxes. So, if we lose John in 1809, there is no entry in 1810, and then a woman appears on that land in 1811, he is possibly deceased and this is his widow. Beware!!! Many widow's had "agents" who paid the taxes for them after the husband's death. A friend, relative, lawyer ... anyone of their choosing. If this is the case, the taxes most normally (but not always) would be indexed or listed in the agent's name, not hers. There was usually a little note written in by the clerk - something like "Smith, John for Mary Jones". It would be shown in the S's, not under her name. 5 - The order in which the taxes are noted are not always the order the individual paid them. If we're looking to see if Smith, John is related to Smith, William and they are listed next to each other, it is possible that they were kin and came in together to pay their taxes. (Especially if the land was adjacent). But, it could be that two Smith's just happened to saunter in the door together. 6 - Last names beginning with "I" and "J" were normally lumped together with the J's. The two letters were written identically and rather than have an "I" section, they were written in with the J's. 7 - There were years when certain taxes, normally poll taxes, were waived for men who did service for the county. Sometimes this was because of road work, being judges at elections, building something, etc. So an individual might be missing for a year but was there. 8 - Taxes were also waived for over-age or infirm citizens; you will notice this in the county clerk's minutes I post from the order books. 9 - Men under 21 could on occasion be considered the head of household and pay taxes in the event of the death of the father or if willed the land by their father. 10 - A busy clerk might accidentally put the individual's name on the wrong page. As you know, the names were only alphabetized by the first letter of the last name. All the A's on one page, B's on another, etc. If the page is full and the next page is full - the clerk's were known to sometimes just stick the name wherever it would fit. One needs to scan all the records. 11 - Sometimes individuals refused to pay their taxes (duh!). They felt they were overcharged, were charged for too many acres or slaves, etc. Look at the next year's entries. If the fellow re-appears there likely will be two entries for him. One for him paying taxes for that year's tax time and one for the previous year. The latter should have a little note such as (for 1809's taxes). He had likely appeared before the justices at the court meeting and protested. He may or may not have had an adjustment in the amount owed. I think this covers most of the details! Maybe this will be a help to some of you! Sandi SCKY Archives: http://archiver.rootsweb.com/th/index?list=south-central-kentucky Barren Co Archives: http://archiver.rootsweb.com/th/index?list=kybarren Sandi's Puzzlers: http://freepages.genealogy.rootsweb.com/~gensoup/gorin/puz.html