Cass County, Indiana - Chapter 9: Financial and Official, 1913

The early records are incomplete and fragmentary and it is impossible to give an absolute correct statement of the receipts and disbursements of the county in the first few years of its existence. Some of the reports were never recorded, whilst others were crude and unintelligible. During the first few years of the county's existence the principal source of revenue was from the sale of town lots in Logansport which were donated to the county by Chauncey Carter, the owner of the town site, in consideration of the seat of justice being located there.

A further source of revenue was from licenses issued to parties engaging in business. Be it remembered, that up to about 1850 all kinds of business was taxed an annual fee, the same as our saloons are today. Persons engaged in any kind of mercantile business had to take out a license for which they paid from $5 to $25 annually, according to the character and extent of the business.

It is interesting to run through the old records and see the early business firms who were granted licenses to conduct their business in the midst of the forests infested by Indians and wolves. Dr. Hiram Todd seems to have been the first to take out a license to run a grocery store after the organization of the county in 1829 and Alex. Chamberlain to conduct a hotel in his double hewed log cabin on the south bank of the Wabash river. After the first year the receipts rapidly increased as is shown by the following statement of the receipts and disbursements of Cass county for the years shown :

The report for 1910 includes the city of LogaAsport as -ander the ^^^ law, the county treasurer collects the city tax. The figures sho^ ^^ extent of public utilities and the great increase.

The various townships, however, have been building gravel roads quite extensively during the past ten years and they have incurred a large indebtedness for that purpose which now amounts to $563,728. This is a bonded debt and is paid in annual payments. It is a good investment and shows the public spirit of our farmers and the great development of the road system of the county. The general expenses of the county are now met by a direct tax upon the appraised valuation of all property, both personal property and real estate, within the county. To show the rate of taxation in the townships and incorporated towns and the various funds and purposes we give the following tabulated statement for the year 1912, which is self-explanatory:

James P. Stutesman, Cass and Miami, 1894; Peter Walrath, Cass and Miami, 1896; James A. Cotner, Cass and Miami, 1898-1900; John B. Smith, Cass and Pulton, 1902; Annanias Baker, Cass and Pulton, 1904; Geo. W. Rentschler, Cass and Pulton, 1906-08-10; Harry M. Gardner, Cass and Pulton, 1912-14.

The following figures taken from the United States census reports fdiow the gradual increase of the population by decades from 1830 to 1910.