Ervin Township (part 2 of 2)

Legal Practitioners

James Forsee was the first lawyer in town. He was an eccentric Virginian, and would not be considered a good lawyer at the present time. Amasa P. Gassier came after him and was quite an able man, a good judge of law and a successful practitioner. W. H. Nelson came about this time also. The ablest lawyer at the Tipton County bar in early years was William Brady. He had been liberally educated, and, possessing as he naturally did intellectual ability of a high order, he took the lead in all important cases. His early death in 185'2 was a serious loss to the county and to the local legal fraternity. Memorial services were held in his honor and ordered spread upon the county court records. John Green came in 1848, from Jefferson (bounty. He was formerly from North Carolina, his native State. He immediately took the lead, and has been one of the ablest legal practitioners ever in the county. He served the county in the State Senate and as Judge of the Common Pleas Court, and is yet a resident of the county seat and the oldest lawyer of the Tipton County bar. Joseph A. Lewis came soon after Green, and was a man of bright intellect. For years he and Green were antagonists in nearly all the important court cases. Nathan R. Overman was the successor of the mass of legal business that had been left by the removal of Mr. Lewis to the capital of the State. Overman and Green were then the rival lawyers. William Jones came in early, and is yet in successful practice. Daniel Waugh came late in the sixties, and soon had all the work he could do. Many others deserve special mention. Among the lawyers who have resided and practiced in the

Educational Statistics

In 1848 and 1849, the county was called upon to vote on %e question of free public schools. The vote of 1848 was as follows: For free schools - Cicero, 86; Jefferson, 95; Prairie, 39; Wild Cat, 6; Madison, 47. Total, 273. Against free schools - Cicero, 11; Jefferson, 8; Prairie, 35; Wild Cat, 6; Madison 33. Total, 93. The vote on the same question in 1849 was as follows: For free schools - Cicero, 65; Jefferson, 60; Prairie, 41; Wild Cat, 8; Madison, 25; Liberty, 2.* Total, 201. Against free schools - Cicero, 65; Jefferson, 26; Prairie, 28; Wild Cat, 12; Madison, 48; Liberty, 10. Total, 189.

Does it not seem strange that so many votes should have been cast against the common school system of today? The present common school system was founded in 1853, at which time, for 1853 only, the condition of the county school fund from the sale of school land was as follows:

Number Of

In 1853, there were only eight schoolhouses in Tipton County. In 1878, there were 76, and in 1883, there were not less than 90 - a gain in thirty years of nearly 1,200 per centum. In 1878, there were 5,180 children of school age in the county, six of them being colored. The average daily attendance was then 2,529. There were 78 districts where school was taught, and the average number of days of school during the year was 120; 86 public teachers were paid for their services, the average wages paid in the country being, males, $2.06, females, $1.86; and in towns, males, $2.99, females, $1.98; 32 township institutes were held in 1878. The apportionment of common school revenue was $14- 132.32; amount of Congressional fund, $26,008.42. Township and county institutes and county normal schools are held annually, usually with large attendance. The county schools are above the average.

An early law of the State provided that certain fines and penalties in each county should be applied, when the amount had reached $400, toward the erection and maintenance of a county seminary. As fast as the fund accumulated in Tipton County it was loaned at interest. In June, 1848, the fund amounted to $108.70; in June, 1849, to $132.20; in June, 1851, to $199.56; and in June, 1852, to $233.61. Soon after this, by legislative enactment, the fund was transferred to the common schools.

Another early law of the State provided that ten per centum of the proceeds of the sale of county lots should be used to purchase and maintain a county library. A special law of 1845 constituted the county board the Library Trustees, and soon after this J. S. Eessler was elected Librarian, A. P. Cassler, Clerk, and N. J. Jackson, Treasui-er. In 1846, fifty-five volumes of miscellany were purchased. Each volume was rented out for 10 cents per quarter. The library was added to from time to time as the funds admitted. The total cash receipts from August, 1853, to March, 1857, were $109.51, of which $55.62 had been expended for books. Probably' twice that amount of receipts had been received previously. At this time there were about 300 volumes on hand; this number was afterward increased to nearly 1,000 volumes. The township libraries were first distributed in about 1855, and finally amounted in the aggregate to several thousand volumes. These old libraries have lost their usefulness in this age of newspapers and cheap books.

In 1855, Drs. Rooker and A. M. Vickrey, of Tipton, pm-chased an old-fashioned Franklin press and a small quantity of type and other printing materials of Mr. Chapman, of Indianapolis, and commenced issuing a small six-column folio newspaper of Democratic proclivities, called the Tipton County Democrat. The material was bought on time, and the first printer was James Mahaffie, who a year later was succeeded by Archibald Ramsey, who did more, perhaps, to render the county press successful than any other man, not even excepting the proprietors of the papers themselves. Dr. Rooker, qaite an able gentleman, assumed the editorial mantle for about one year, when he permanently retired, leaving his portion of the indebtedness to be settled by his partner. In 1857, the name was changed to the Western Dominion, and about this time O. P. Baird was editor, though the ownership really remained with Dr. Vickrey. It is stated that Baird bought the office, but being unable to pay for it, permitted it to go back to Dr. Vickrey. In 1858, the office was again sold to G. W. Fisher, under whom the name became the Tipton County Argus. Mr. B. Geltner was connected with the office in some capacity. In 1859, the office having run down to low water tide, and the prominent Democrats, feeling the need of an organ, bought the whole outfit, changed the name to Tipton County Times, and began issuing the sheet with John Chambers as principal eidtor and A. Clark as local editor. Ten prominent Democrats owned the paper, among whom were John Chambers, William Stivers, A. J. Redraon, Hugh Dickey, J. V. Cox, A. Clark, Barcibus Geltner and A. Mc Vickrey. The office at that time was valued at $400. In 1860, interest in the enterprise so ran down that the issue was susjDended for about six months. Early in 1861, the issue was resumed, with J. V. Cox at the helm. Mr. Cox wrote " leaders " about a dozen lines in length, it is said, while the remainder of the work was done by Archibald Ramsey, the faithful printer. Late in 1861, Judge N. R. Overman secured an interest in the sheet, and became " heavy editor," as he humorously remarks, and " wrote ' leaders ' about a dozen lines in length." Ramsey was still the local editor and printer, and the paper was still owned by the company of Democrats, jMr. Overman owning several shares. In 1862, for partisan reasons, the name of the paper was changed to the Democratic Union, which circumstance created the impression throughout the S^ate that the politics had been changed to Republicanism. But such was far from the case. Early in 1864, the office was sold to William J. Turpen, who, at the time, was in the urmy, and who begau writing a series of very interesting letters from the scenes of war. He was mustered out before the war ended, changed the name to Tipton County Times, and took personal control of his paper, which he successfiilly conducted until 1S09, when he sold out to C. J. Brady and removed to Nashville, Tenn , where he became connected with another paper, though his subsequent efforts were far from being -successful. It is stated that in some manner he so incurred the displeasure of the citizens down there that he was given so long to leave town - and he left. Mr. Brady was fairly successful with his paper. He put in the first job press ever in the county. In 1874, he sold out to Judge N. R. Overman, who employed J . T. Cox to edit the sheet. In the spring of 1875, Emsley A. Overman bought a half interest in thf> office, and about this time the first cylinder power press ever in the county was purchased for about $400 and placed in the office. E. A. Overman became editor and financial manager. In January, 1876, William Haw bought the office, and isstied the paper imtil January, 1877, when, being unable to pay for the same, he relinquished it, and the office went back to Overman & Overman. E. A. Overman conducted it then until September, 1878, when he purchased N. R. Overman's interest and became sole owner and proprietor. Early in 1880, the office was sold to P. & J. O. Behymer, bi'others, but a year later it went back to E. A. Overman, who continued it until November, 1881, when it passed to S. Ray Williams, who, in January, 1882, tooJr as a partner D. A. Alexander. In September, 1882, Mr. Williams retired, leaving Mr. Alexander sole owner, but about the Ist of April, 1883, the latter was joined by Jeremiah Fish, who continued with the paper until May, 1883, when he retired, leaving the Tipton Times as it is at present. The paper has suffered severely by the numerous changes of owners, but it has always been an earnest if not an able exponent of the Democratic party of the county. State and nation. Under several of the managements it was extremely able ' and bitter, and at no time has it been in better hands than at present. It enjoys a large circulation, and a liberal job and advertising patronage.

Early in 1860, S. T. Montgomery founded at Tipton a Republican sheet, called the Tipton Republican, which was hailed by members of that party throughout the cctunty with great joy. For a time during that year, it was the only paper issued in the county. Late in 1860 the office was sold to G. W. Lowby, who issued the paper until September, 1861, when he enlisted in the army, and soon afterward the office was sold to satisfy the indebtedness hanging over it on account of the purchase. Thus orever died that short-lived paper.

In August, 1872, Joel Reece began issuing at Tipton a Republican paper called the Tiptou Enterprise ,-vf\ih. Frank Ristine, printer. It was not long ere tliis paper left the Republican party, going off with great earnestness on the " Grange movement," but after the October election in 1874, the sheet died easily, without hope of resurrection.

In the early spring of 1874, W. J. Turpen and L. H. Emmons issued the first number of the Tipton Advance, an independent Democratic newspaper. It continued with a fair degree of success until the sprinoof 1870. when it was bought by William Haw and merged in with the Times.

The Tipton Republican was started in April, 1876, by John Greeves, at the solicitation of numerous Republicans, and was at the outset so poor that the sheet had barely enough type to dress itself in proper costume for the public eye. After one or two issues, M. W. Pershing went to Chicago and bought $150 worth of office material, which he loaned to Mr. Greeves; but about this time a number of prominent Republicans of the town, concluding that the party should have a permanent organ at the county seat, purchased the office of Mr. Greeves and employed M. W. Pershing to edit the paper temporarily until a permanent editor could be secured. These Republicans were Daniel Waugh, Park Russell, J. H. Fear, M V. B. Newcomer. R. B. Beauchamp, S. I. Davis, W. P. Weed, S. Lowby, M. Rosenthal, J. C. Gregg, William Barlow, H. Mehlig and W. M. Grishaw. This company owned the office with the exception of the $150 worth of material purchased by Mr. Pershing. In August, 1876, Mr. Solonsnook took the office on the same terms under which Mr. Pershing had issued it, i. e., to maintain its Republicanism and to have all he could make from the office, the ownership, of course, still remaining with the company. In October, 1876, J. C. Gregg took the editorial chair on the same terms and successfullv issued the paper until August, 1878.

In September, 1878, T. M. Smith started a Greenback and Republican campaign sheet, subscription price 25 cents for the campaign. Mr. Smith was the Greenback editor and Mr. Pershing the Republican editor of this sheet, which died suddenly and permanently after the campaign. It was called the Advocate. In October, Mr. Pershing was ao-ain placed at the editorial head of the Republican by the company, the issue continuing the number and volume of the Greenback-Republican sheet that had just become defunct. During the first three months after this the cash receipts were $12.50, but after that the paper began to " boom. " In six months the paper was enlarged to a seven-column folio, and at the end of the first year to an eight-column folio, its present size. Mr. Pershing early bought the office and is the present editor. The success of the sheet is unprecedented in the histoiy of the county, and but few men would have had the courage to continue the issue in the face of the bitterest obstacles and in the teeth of the severest threats. The success of the paper is also largely due to the persistent skill with which the editor unraveled the unlawful depredations of certain public officials. A large circulation and large office patronage ai'e enjoyed.

Progress, was started at Tipton by a Mr. Kelsaw. The paper antagonized the Democratic- doctrines of that period and became involved with the Democratic paper on the leading issues of the day, the principal questions being the extension of slave territory and the probability of war with the South, with the surrounding influences. The paper lived only about ninejjmonths.

Early in 1882, J. O. Behymer began issuing at the county seat a Democratic paper, called the Saturday Express, which was designed to be the organ of the county Democracy. The paper was issued with fair success until the early part of 1883, when it became defunct.

Windfall has not been without its newspaper enterprises. In about May, 1876, Sweet & Fugit established there an independent sheet called the Windfall News, which was conducted by them for a period of about one year, when the office was sold to P. & J. O. Behymer, who issued the paper until the spring of 1880, when it was discontinued. In the fall of 1876, Sweet & Fugit also issued there the first number of a monthly paper for children, called Our Home, which soon attained a circulation all over the United States - the actual circulation eing over 3,000. At the time of the sale of the News to the Behymer bBrothers, the office of Our Home went with it, which circumstance terminated the fvu'ther issue of the children's paper.

In September, 1879, a preliminary meeting of the old settlers of the county was held at the Clerk's office, pursuant to call, Jud ge John Green being elected President and John Lang Secretary. The following old settlers, with their respective ages, were present: Joseph Puntney, eighty; Peter Hough, eighty-nine; John Green, seventy-two; Thomas Murphey, seventy-two; D. F. Hutto, seventy; James Egler, seventy-six; George Baldwin, sixty-nine; Squire Hill, seventy; John Long, sixty-seven; John Burkhart, sixty-five; Alexander Pennock, sixty-two; John McVay, sixty-five; Thomas Cole, sixty-seven; Boston Day, sixty-five; Samuel Louck, sixty- one; D. J. Caldwell, sixty; D. M. Hill, seventy- four; John Evans, sixty-five; W. S. Bunch, sixty-six; Joseph Oram, seventy-two; Frederick Snyder, seventy-one; S. Patten, seventy -eight; Jesse Stone, seventy six; Martin Kleyla, sixty-five; Barbara Kleyla, sixty- four; and Elizabeth Carr, seventy- three. After the organization the society adjourned, to meet again at the court house on September 25, 1879, at 10 o'clock A .M. On the 4th of July, 1880, the society again met at Green's grove, on which occasion the leading address was delivered by Hon. John Green, and a constitution and by-laws were adopted. A most enjoyable time was passed. In the succeeding September, the following additional members were secured: Silas Blount, aged seventynine; Thomas Lemon, sixty-nine; Barbara Blount, seventy; B. Gra- son, sixty-five; E. M. Sharp, seventy-two; C. S. Samuels, sixty-one; Isaac Shaw, seventy-two; Susan Samxiels, sixty; N. I. Springer, sixty-nine; Ralph Shelton, sixty-eight; C. Philip, sixty-five; Rebecca Coff, seventy-one; H, S. Clark, sixty- four; C. Barlow, sixty-nine; James Bosey, sixty-two; M. Baldwin, sixty; Naoma Lakey, seventy-one; A. S. Mott, seventy; Levi Lakey, - ; Thomas Rarey, seventy; Felix Drayestren, eighty-two; B. Richardson, seventy-six: J. T. Hancock, sixty -six, Elizabeth Richardson, sixty-three; Milton Mozingo, seventy-four; Elizabeth Whisler. sixty-two; Mary Caldwell, sixty-four; Nancy Long, sixtyfour; Elizabeth Clark, sixty-eight; R. Tucker, sixty-five; Harrison Dunn, sixty-three; Squ.ire Tucker, seventy-two; J. M.Thompson, sixty-nine; John Bunday, sixty-seven; H. M. Henderson, seventy- three; and S. P. Martinsdale, fifty-nine. The old officers were re elected for the following year, and the meeting adjourned to meet again July 4, 1881, when a large "turnout" assembled to enjoy the occasion. Many others joined whose names cannot be given. The President reported the names of those who had died since the last meeting. Annual meetings are held, eloquent speakers are secured to entertain the <.>ld people, and long reviews of the past are socially talked over. The present officers are John Green, President; R. AV. Wright, Secretary; John Long, Treasurer; Vice Presidents, Silas Blount, Green Lilly, J. P. Thomas, Boston Day, Riley Suit, Thomas Cole and Elisha Pickering. Meetings of old settlers were held as long ago as 1856, but as the proceedings were not preserved, no facts can be given here.

The first Presidential election held in the county was in 1844. the same year the county was organized. Before that, it is true, in 1840, when the county was yet attached to Hamilton County, the citizens were called upon to vote either for the Whig candidate, Harrison, or the Democratic candidate. Van Biiren; but although the court house at Noblesville was ransacked by the writer, the result of this election in the townships of Tipton County could not be found. In 1844, the question before the people was the probable future application of Texas for admission into the Union. The Democratic party highly favored the admission, mainly upon the ground of an increase of slave territory, while the Whig opposed the measure for an opposite reason. The campaign was conducted with great spirit, approaching in many places extreme parti - san bitterness, but the Democratic party proved victorious, and afterward, early in the spring of 1845, beFore John Tyler had retired from the Presidential chair, Texas was formally admitted into the Union. The full vote in Tipton County in November, 1844, was as follows: Democrat, for Polk and Dallas - Madison, 32; Jeffeison, 23; Cicero. 35; Prairie, 29; total. 119. Whig, for Clay and Frelinghuysen - Madison,

20; Jeiferson. 26; Cicero, 29; Prairie, 25; total, 100. The county took a Democratic stand at the start, though there was little or no excitement over the contest. In 184(5, David Wilmot, of Pennsylvania, introduced a bill into Congress prohibiting slavery in the newly acquired territoiy of Texas. This was followed by protracted debates of the most fiery intensity, and the partisan spirit of the whole country was stirred as it had never been before. Many of the hot speeches then delivered in Congress are the most perfect specimens of American eloquence and oratory in existence. A Free- Soil party was organized, and although the bill was finally defeated, the issues which it incited were carried into the campaign of 1848, and the new party placed a ticket in the field. The election in Tipton County in November, 1848, resulted as follows:

No attempt to organize a Free-Soil party in Tipton County had been made, though a number of the citizens, notably the Quakers, had declared in favor of that party. The hot partisan spirit in Congress and throughout the country continued with unabated intensity. California adopted a constitution prohibiting slavery, and asked for admission into the Union; but the measure was promptly and violently opposed by the Southern members of Congress, who insisted that, as part of the State, at least, was south of Mason and Dixon's line, it should be admitted as a Slave State. The excitement and bitterness continued to increase until, in 1850, Henrj" Clay, the " great pacificator." introduced in Congress his celebrated "Omnibus Bill," which provided, among other things, that California should be admitted as a Free State, that Texas should be divided into not more than four States, without or with slavery, as the citizens might decide, that a more stringent fugitive slave law should be adopted, and that slavery in the District of Columbia should be abolished. The bill was violently assailed by both parties for months, but was finally adopted. People felt, however, that the issue was simply postponed, and in the election of 1852, the questions involved in the bill came again before the country, though the Democratic and Whig parties agreed as to the wisdom of the compromise. The Free- Soil party had grown stronger, maintaining that slavery should be excluded from all the territories. The vote in Tipton County, November, 1852, was as follows:

The question of the expansion of slave territory continued to stir up partisan hostility. In January, 1854, Stephen A. Douglas introduced into Congress his famous " Kansas-Nebraska Bill," which provided for the formation of those States, and for the adoption or rejection of slavery, as the citizens should determine at the polls. Great excitement prevailed throughout the North when the measures of this bill became known, as, in case of its adoption, the Missouri compromise and the compromise of 1850 would be virtually repealed, as both new States lay north of the Mason and Dixon line. The debates in Congress were passionate, vehement, artful and eloquent, and despite the utmost efforts of the Whigs, the bill was finally adopted. The soil of Kansas was immediately invaded by pro-slavery and anti-slavery partisans, to decide the question of slavery, and soon open war and bloodshed ran riot. The election was held, and the pi'o-slavery delegates, who claimed to have been elected, assembled at Lecompton and adopted a constitution with slavery as its corner-stone. The anti-slavery delegates, who claimed to have been rightly elected, met at Topeka and adopted a constitution prohibiting slavery. The excitement continued, but finally, as it was impossible to tell which party was truly in the ascendency, President Pierce appointed John W. Greary Governor of Kansas, and comparative order was soon restored. The new party, Republican, came into li £e upon the various issues agitating the country, drawing its strength from that sentiment in all parties opposing slavery. The election of November, 1856, came on. resulting as follows in Tipton County: case that the negro could not become a citizen under the Constitution. This was followed by [indignant mass meetings in the North and the adoption of denunciatory resolutions and " Pex'sonal Libei'ty Bills." In 1859, John Brown endeavored to incite an insurrection of the slaves in Virginia, but was captured, and himself and a [number of his followers were hung. The fugitive slave law was openly violated throughout the North, and numerous prosecutions followed. The country was on the brink of civil war. The South saw that the enormous influx of population in the Northern States would result in the election of a Republican President, and the leaders of slavery knew that the hour for secession had come. It was publicly announced that the election of a Republican President would be regarded as a sufficient menace to the institution of slavery to warrant the South in withdrawing from the Union. Four par - ties placed tickets in the field in 1860, with the following result in Tipton County in November, 1860:

This election was succeeded by the secession of the leading States of the South, and by a long, bloody, civil war, which forever, it is hoped, obliterated slavery from the United States. In 1864, the question before the country was the continuance or cessation of war. The result in Tipton County in November, 1864, was as follows:

Mr. Lincoln was re-elected, which was a ratification of his administration and a declaration in favor of a continuance of the war, and extensive preparations to conclude the unnatural civil strife were speedily carried into effect. The spring of 1865 saw the war end, and saw the lamented assassination of President Lincoln and the transfer of the Executive Department of the Government to the Vice President, Mr. John- son. Considerable trouble arose in regard to the reconstruction of the Southern States, which resulted in an effort to impeach the President, the effort failing by but one vote. The question of reconstruction was before the country in 1868, the following being the result of the election in Tipton County, November, 1868:

The Republican candidates were elected, and so satisfactory to his party was the administration of Gen. Grant that he became the Republican nominee for re-election in 1872. The Democratic party formed a coalition with dissatisfied Republicans and with all who were opposed to Gen. Grant, and placed in nomination Horace Greeley, editor of the New York Tribune, a " Liberal Republican," of great prominence. The result in Tipton, November, 1872, was as follows:

The Republican candidates were again elected, the result when known, being followed by the death of Mr. Greeley, one of the most eminent editors and philanthropists of the century. Soon after this the Independent or Greenback party came into existence, its formation being due to the hard times resulting from the depreciation of values at the close of the war. The election of November, 1876, resulted as follows:

Owino- to mimorous alleged frauds in the election in the South (and even in the North), the Lower House of Congress was unable to determine which candidates were entitled to the electoral vote of certain Southern States. The Constitution provided no remedy for the dilemma, and much excitement resulted in Congress and throughout the country. At last Mr. Edmunds, of Vermont, introduced a bill in Congress, transferring the settlement of the question to an " Electoral Commission," consisting of the Judges of the Surpeme Court of the United States. This bill was accepted by both parties as a compromise, and the result was that the " Electoral Commission " decided by a vote of eight to seven in favor of the Eepublican candidates, and accordingly Hayes and Wheeler assumed control of the Executive Department. The administration of President Hayes was so satisfactory in its financial results that the Republicans were again enabled to carry the election in 1880. Tipton County voted as follows:

County Finances

1844, when Daniel Crull was taxed $4.17 for a peddler's license. The second money was received November 4, 1844, when Silas Blount paid 50 cents for a license io vend merchandise. The third money was a fine of $1, for assault and battery on John Welshous, paid by Joseph Mc- Murtry. The County Auditor's report from June 1, 1844, to May 31,

Receipts. I Expenditures

I. Newton J. Jackson, Auditor of Tipton County, do hereby certify that Jacob Whisler, Treasurer of said county for the year 1844, received a duplicate of taxes, amounting in the whole to $1,574.93, and that said Treasurer has assessed the sum of $107.73, and that the final settlement for the year 1844 with the State is as follows :

For the fiscal year ending June, 184G, the total receipts were $1,197.40, and the total expenses $1,443.54, leaving a deficit for that year of $246. 14, which, added to the deficit of the previous year, made the total deficit $369.25. County officers this year cost $285.24, and $18 was paid out for wolf scalps. The deficit of the county existed m the shape of county orders, which began to depreciate considerably in value. At the end of the fiscal year ending June, 1847, the county orders in circulation amounted to $462.51. The county officers cost $346.44. The cash receipts this year were $1,478.57, the total expenses $1,311.28, and the county orders received in payment of dues to the county amounted to $442.43. For the year ending June, 1848, the county officers cost $423.05; wolf scalps cost $46.50. For the year ending June, 1850, the total receipts were $2,155.62, and the total expenses $2,221.02. County officers cost $429.85, and wolf scalps $67. For the year ending June, 1853, the receipts were $2,734.71, and the expenses $2,206.36. The county revenue amounted to $1,916.61. County officers cost $689.52, and $200 interest on railroad bonds was paid. For the year ending June, 1858, the total receipts were $5,261.64, and the total expenses $5,775.03. The county revenue amounted to $4,432.93. County officers cost $1,833.43. There was a balance remaining in the treasury of $1,456.04. For the year ending June, 1859, the receipts were $13,447.04, of which $4,000 had come from the sale of county bonds used to build the court house. The total expenses were about $11,000. The State tax was $3,142.09; school tax, $2,094.87; school fund tax, $378.92; county tax, $9,192.57; road tax, $4,533.76; township tax, $935. 11; special school tax, $1,400.52; total tax, $21,677.84. For the year ending June, 1863, the total receipts were $10,254.78, and the total expenses $11,596.23. County officers cost $1,930.66. The county revenue was $8,638.24. For the year ending June, 1867, the total receipts were $25,794.05, and the total expenses $30,797.64, the deficit being $5,003.59. The county revenue was

$12,526.96, and the county officers cost $5,742.52. In December, 1867, county bonds to the amount of $10,000 were issued to refund old bonds that been issued to build the court house and the jail, and to take up what outstanding county orders there were. For the year ending June, 1873, the receipts were $29,274.76, and the expenses $41,759.95, the excess of expenses being $12,485.19. County officers cost $4,942.97. For the year June, 1876, the receipts were $21,698.06. and the expenses $23,208.13. The total deficit at this time was $11,387.99. This deficit continued to increase until June, 1878, when the County Board passed the following:

Whereas, It appearing to the Board of Commissioners that the debt of the county of Tipton incurred in building a county jail and a county asylum cannot be paid off from the revenues afforded by reasonable taxation ; therefore, for the purpose of funding said debt, it is hereby ordered, that bonds of tlie county of Tipton and State of Indiana for the sum of $25,000 be issued of the denomination of $1,000 each, to bear date June 10, 1878, to bear seven per centum interest, and to be payable at the banking house of Winslow, Lanier & Co., of New York City, etc.

These bonds were issued and sold, and the county indebtedness was placed in a definite shape. For the year ending June, 1880, the total receipts were $34,655.14, and the total expenses $27,412.46, the excess of receipts being due to the proceeds of the sale of county bonds. The county officers cost $4,375.41.

Total Taxes

In undertaking to write a history of military operations in the county, the writer expected to be aided largely by newspapers that were published in the county during war times, in which it was hoped that many interesting war reminiscences would be found; but. unfortunately, none of these papers are now in existence; consequently, the task of writing such a history is much more difficult than was at first supposed. There having been no record kept in the county of those events of a military character which occurred during the war, it is now impossible to call to mind all that might be interesting to the people. All that appears in this