Vanderburgh County, Indiana - Chapter 9: First Tax Revenues, 1897

Chapter 9: First Tax Revenues

Early Method of Levying and Collecting Revenue - First Tax Collected ivas less than One Hundred and Fifty Dollars - Financial Depression - Coonskins and Other Articles Collected by the Taxgatherer - Favorable Location for Evansville's Great Prosperity - Class of People who Settled in Vanderburgh County - Expenditures of Public Money.

Julius Gibson was the first assessor of the county. The order for his appointineut was made at the first session oi the first board of county commissioners, March 10, 1818, and reads as follows: "Ordered that Julius Gibson be appointed the assessor for the county of Vanderburgh." After the assessment of property the tax levy was made by the commissioners. The tax books or duplicates were prepared by the clerk, and placed in the hands of the sheriff for collection. When the sheriff settled in November, 1818, he was charged with $146.75, and in the next year he collected $430.96. The sale of the lots donated by the proprietors of Evansville had in November, 1818, amounted to $4,142. Of this amount ten per cent was by law set apart as a seminary fund, and the greater portion of the remainder was represented by promisory notes of purchasers. At this settlement in 1819, the treasurer reported that the county, after exhausting its own funds, had drawn on those set apart for seminaries to the amount of $132. From that time on for many years the county was never out of debt. The building of a court house had been undertaken, and ail moneys coming into the treasury were directed to be applied on this account as rapidly as received.

Major Aianson Warner, a man well and favorably known in every branch of the county's early history, advanced small amounts of cash for the county's Qse, once $28 and again $75. In May, 1824, the treasurer settled for the whole period of his service, and there was due him $11.33. In 1824, the taxes collected amounted to $377.96; in 1825, to $347.31; in 1827, $501.15; in 1828, $503.16; in 1829, $610.64.

Judge John Law, the first prosecuting attorney for the county, and for many years an able and eminent lawyer, brought suit and recovered judgment against the county in 1822, and nine years later the county treasurer recovered a judgment against Daniel Miller, then collector and previously county agent. Credits on the former judgment and on the orders issued in building the court house were received as the basis for equal credits on the judgment against Miller.

Hard Times

- In this manner many of the transactions in behalf of the county were effected without the exchange of money, which at that time began to be exceedingly scarce. During the first part of the decade, commencing with 1820, hard times generally prevailed. Lands, town lots, and produce rapidly decreased in price. Widespread and disastrous sickness checked and almost stopped immigration. The suspension of specie-payment by the government, the failure of western banks founded on a fictitious basis, and the circulation of a depreciated and often worthless currency, totally derauged all values. These were the principal causes conspiring to produce the greatest stagnation of business experienced in this locality up to that time. The county, as well as individuals suffered. Tax-gatherers were compelled to take coon skins or other articles in "trade" in satisfaction of the law's demand. Recovery from this condition was at first slow, but before the end of the decade good health prevailed, immigrants came in, and the settlers having learned to accommodate themselves to the trying times, with energy and indu.stry, brought back prosperity. Nevertheless, in 1832 the receipts of taxes were only about $600, though from licenses and other sources the total amount realized was $1,00G. The expen.ses of the county were in 18.32, $983.81; in 1833, $1,402.80, and in .1834, $1,093.41.

A Prosperous Period

Soon after this commenced a period of prosperity that was unchecked, until the failure of the state's credit in the downfall of the internal improvement elsewhere adverted to. Improveincut was rapid, not- withstanding a leather serious but temporai-y, check in 1838. Settlers and speculators from the eastern states and from the countries across the ocean poured into the county in great numbers, Englishmen, Germans and Irishmen. The public lands were soon taken. Capital was freely invested in all sorts of enterprises. The country's natural resources, its unbounded wealth of coal and timber, its magnificent transportation facilities, its favorable location as the terminus of the Wabash and Erie canal, and near the mouths of several rivers whose improvement seemed only a question of a few years, gave unhesitating confidence and faith in its future greatness. Investigating adventurers pushed on to Chicago and other localities, but retui'ued to the land of greater promise. For a time their expectations were realized. They knew little of the richness of the country beyond the Mississipi and even less of all that would be achieved by the railroads, those potent factors of later years. By 1850 the annual exports from Evansville amounted in round numbers to 600,000 bushels of corn; 100,000 bushels of oats, 1,500 tons of hay, and 1,500,000 pounds of pork and bacon - though all this was not produced by Vanderburgh county. In that year the expenses of the county were $35,645.07. This was exclusive of revenues paid to the state, and to the townships for roads, schools and other local purposes. The total receipts at the treasury in round numbers were in 1850, $38,800; and in 1858, 57,900. The expenses here referred to include such items as the construction and repair of public buildings, highways, bridges, charities, books, stationery, advertising, county officers, courts, interest on indebtedness, and some miscellaneous items. These expenses in 1870 were $169,284.90; from 1874 to 1878 inclusive, $1,377,480.69; in ISSOthey were $154,416.00. The amount of taxes received at the treasury in 1862 was $74,505.00; in 1870, $199,521.00; and in 1879, $142,240.00.

Nothing can refute figures except falsehood. The county's growth and prosperity are eloquently portrayed in these figures : For the year ending May, 1882, the receipts were $521,993.48; the expenditures were $484,856.80. In 1885 the receipts were $390,956.95 ; the expenditures were $386,901.54. In 1890 the receipts were $658,605.07; the expenditures were $663,766.40. The total receipts for 1891-2-3-4-5 were $3,740,216.52 ; the total expenditures for the .same period were $3,722,640.46. The auditor's records shows for 1896 the total receipts to be $690,475.96, and the total expenditures to be $697,381.27. No comment, as to the wonderful growth of the county, is needed here. Nothing can be more expressive than these very significant figures.

County Indebtedness

In early days, when the revenue was limited, the receipts seldom equalled the expenses, and the incurrence of debt was a necessary sequence. In borrowing great caution was at first observed. In 1835 Nathan Rowley, who faithfully served the public in many positions of trust, was appointed to negotiate a loan of $280.00, to be used in building a bridge across Pigeon creek near Negley's mill, and was authorized to borrow from the Evansville branch of the State Bank, the county solemnly pledging its faith for the payment of the loan when due. In 1841 Willard Carpenter, John Burbankand A.B. Carpenter held $2,068.92 of the county's orders issued in payment of its debts for the building of bridges, etc., which they had bought from various individuals, no doubt at considerable discount, for the orders of the county have at times sold for less than one-half their face value. New orders were issued, to secure the payment of which the agent was instructed to mortgage a number of town lots and all personal property belonging to the county. In 1858 the orders unpaid and drawing interest, amounted to $21,471.24; in 1871 the total indebtedness, including bonds and outstanding orders was $128,799.67, and in 1875 was $197,683.75. The total indebtedness of this county at the end of the year 1890, amounted to $595,000.00. Ample provisions have been made to redeem her bonds and pay all of the outstanding claims against the civil corporation. This splendid showing, considering the amount of its public works, the condition of its roads and public institutions, clearly and eloquently testifies to the wise management of the commissioners, the county's financiers.