TIP #202 - NON-RESIDENT LANDS, PATROLLERS AND TAXES. There were specific Kentucky laws governing land which was owned by people who were not residents of the state. The first legislation was enacted December 21, 1779 which included the following stipulations: 1 - The State Auditor was to keep a book for the purpose of receiving and entering lands of non-residents. The following had to be adhered to. a. Each tract was to be placed in its proper class b. To be recorded in the county where it was situated c. Non-residents had to follow the Kentucky regulations. d. All taxes, when due, with any interest, to be paid to the State Treasurer e. Any taxes not paid within the prescribed time limit were allowed, by the State Auditor To be put up for sale on the 3rd Monday of November each year, or they could be sold By the Sheriff of the appropriate county. f. Transfers in ownership were to be recorded by the Auditor. 2 - The County Sheriff, after receiving taxes and interest from residents or non-residents, accounted for each sum, had to be bonded, was liable for any damages and costs of any court cases involving the land. 3 - Any person (infants and those non compos mentis excepted) who claimed lands in the State of Kentucky, who failed to list that land for taxation, forfeited his claim on the land. There were a few legal exceptions to this. If, within two years, the individual paid his taxes and the land was still available, he could pay the back taxes and render an account to the Auditor. On December 223rd, 1802 a law was passed which stated that when a person purchased land of non-residents which had been sold for taxes, he had to take from the register of the land office, a certificate of this purchase, noting that the taxes and interests had been paid. The certificate was presented to the State Treasurer and the monies paid. If the purchaser failed to do this, or refused to do so, he forfeited the land and had to pay fifty per cent on the amount of the tax and any costs. If the land of a non-resident had been classified incorrectly, or listed twice accidentally, satisfactory proof had to be made to the State Auditor of same. If proven by the Auditor to be incorrect, the auditor was allowed to pay the owner back for any overpaid taxes. (Land was classified as first, second, or third class land with first class being the best. Each had it's own tax valuation). PATROLLERS. The use of patrollers began with an act passed by the Kentucky State Legislature on the 29th of November 1799. The county courts were ordered to lay off their counties into as many districts as they thought necessary. In each district, a company of patrollers was to be appointed who were to serve for a one-year term. The Caption of the Patrollers was a "discreet person", he could enlist as many patrollers in his district as he felt he needed, not to exceed four. They took an oath and were sworn in. The patrollers were to serve as many hours each month as the court of that county directed; not less than 12 hours a month. Their duties included: 1 - Visit Negro quarters and other suspected places of unlawful assemblies of slaves. If they found a slave out wandering around, going from one plantation to another without the permission of his owner, he could be taken before a local Magistrate and receive no more than 39 lashes. 2 - Other duties as needed. The captain was paid 4 shillings for every 12 hours on patrol; assistant patrollers received 3 shillings for every 12 hours - to be taken out of the county levy. TAXES: It was the duty of the Sheriff to collect taxes each year. In the year 1816, the rate was 6 and ¼ cents for every hundred dollars valuation. Non-resident lands were taxed at the same rate. For his services, the Sheriff was paid 7 ½ % of the revenue collected. Indirect taxes were also charged which included those on a covering horse (stallion), taverns (ten dollars), Jackasses, Pedlars ($20) and Billiard tables ($500.00.). © Copyright 24 November 1998, Sandra K. Gorin, All Rights Reserved, sgorin@glasgow-ky.com Sandi Gorin - A Kentucky Colonel 205 Clements Ave., Glasgow, KY 42141 (502) 651-9114 PUBLISHING: http://www.members.tripod.com/~GorinS/index.html BARREN CO OBITS, WILLS, DEEDS & BIBLE RECORDS: http://cgi.rootsweb.com/~genbbs/genbbs.cgi/USA/Ky/BarrenObits KYRESEARCHING TIPS: http://cgi.rootsweb.com/~genbbs/genbbs.cgi/USA/Ky/Tips KYBIOGRAPHIES: http://cgi.rootsweb.com/~genbbs/genbbs.cgi/USA/Ky/Bios