[again..this was another reason I was inquiring abt Ky once being part of Va]Fr the Bath Co mail list TAX RECORDS AND THEN INTO MORE LAND RECORDS: There is more information that I need to pass on to you on the tax tecords. Some of this material is taken from "Kentucky Ancestry" by Roseann Hogan, some of out of old law books, some from my own experience. Here are some very important clues to look for and some further explanations: Kentucky's tax laws were based on Virginia's laws at the beginning.** Virginia, just before the founding of the State of Kentucky, made it mandatory that every county be divided up into precincts with a justice in charge of each precinct. All free males above 21 were required to pay a poll tax. So, in 1792, when Kentucky became a State, they organized each county into tax districts and a commissioner was appointed for each district. These men had to call on every person who was liable for tax, prepare a written list and submit to the County. There was also another way for taxes to be taken. Tithable lists were also completed during military musters in April and June. The commisioner had to give them 10 days notice that they were coming. The list included the standard information - number of white men over 21, slaves over 16 and the land information. Tax assessments were made on the 10th of March. This caused a small problem with the muster tax lists, because they weren't able to see widows and the sick this way. So the commissioner had to go to their homes. Single men and women who wouldn't be at the muster dates were given until August 1st to submit their tax information. After 1828, the tax commissioner for each district had to visit the actual residence. In 1837, it became the law for the taxpayer to fix a sum of his total worth. He had to swear that this was an accurate assessment. This did NOT include the $300 exemption that was allowed, any lands held outside of the state, a growing crop, a one year crop on hand, or anything that was made at their home for their own domestic use. There were exemptions allowed each family. Women and free blacks were taxed only if they owned land in their own right. White females were excempt, but were listed and responsible for the taxes of any free white males or slaves in their household. A widow normally waited until after the settling of the estate before paying taxes. Additionally, a person MIGHT be made exempt from paying taxes if he was a minister, a war veteran, deceased (paid by the estate), a widow (unless she had a male over 16 residing in the household), the poor and disabled. These tax lists were maintained, then mailed to the KY State Auditor. There was also a delinquent tax list prepared - hefty fines were imposed if someone turned in a fradulent return. _________________________________________________________________ MSN 8: advanced junk mail protection and 2 months FREE*. http://join.msn.com/?page=features/junkmail