Alpena County, Michigan - Chapter 9: Financial, 1903

The writer has given a list of the names appearing upon the first and original tax roll of the county, and the valuation of real estate and personal property, and the tax assessed to each person. There seems to be some mistakes in this roll, which the writer has been able to point out below, and a discrepancy between this roll and the first highway tax roll, which he cannot explain.

Mr. Irwin, when he made the first assessment tax rolls, was inexperienced in township business. He had no prior rolls to look at, and no one to instruct him in the matter, that was wiser than himself. The property, to be assessed, was scattered from South Point to Middle Island, and the only way to reach it was by small boat, or foot it along an Indian trail along the lake beach. The value of real estate, ah ! what was it worth ? Any nominal sum that might be placed upon it. Under those circumstances, would it be anything strange to find some mistakes? It would be something unusual if there was not.

It will be readily seen that the foregoing is incorrect, for the the tax was a fraction over four per cent, and the amount assessed to Oliver, at four per cent, would not be half the tax which is set opposite his name. Been & Evans were not real estate owners, and Andrew Horn's real estate was valued, in 1858, at $473.32, instead of §1,909.45, and Oliver was assessed for 14,513.75 real estate, and §49(5 personal property. Everything, in regard to personal property, is correct. The whole amount of tax, voted to be spread upon the tax roll, for 1858, was $889.62.

The first disbursement, from the road tax, was to pay for surveying a road, from near the mouth of Thunder Bay river to Devil river. The first disbursement of the county funds, was to pay J. K. Miller for making a transcript of the records of lands, from the counties of Mackinac and Cheboygan, which lands belong to Alpena county, and were recorded in those counties, while Alpena was a part of their territory.

The writer has given the valuation of property in Ali)eim county in 1858, and the amount of tax spread ui)on the tax roll, in order to show the financial condition of the county wlicn it was organized. Ami now it may not be unintere.sting to the reader to give the assessed valuation of property in the county in 1875, and the financial condition of the city in 1870, as a contrast, and showing the rapid growth of the county; and also serving as a starting point for another Centeuuinl.

At the animal meeting, on October 11th, 1875, the Board of Supervisors equalized the real estate and personal property in the city of Alpena and the several townships, subject to be taxed, as follows:

Resolved, That the several Supervisors of the county of Alpena, are hereby authorized and directed, by the Board of Supervisors of Alpena count}-, to spread upon their assessment rolls for the year 1875, the following sums, and for the following purposes, to wit:

Resolved, That the several amounts to be raised for State and county purposes, for the year 1875, in the several townships and city of Alpena, in the county of Alpena, be apportioned as follows, to wit:

These resolutions were adopted by the following vote: Ayes, Bedford, Lewis, Louden, Phelps, Spratt, Turidjull, AVhite and Brackinreed, Nays, none. Cornell, Clerk of Board.

Gentlemen: - I Avould most respectfully submit the following report, in reference to the finances of said city, for the present fiscal year, beginning April 1st, 1875, up to March 20th, 1876:

Contingent orders redeemed to date, Contingent orders now outstanding, Fire orders redeemed to date, Fire orders now outstanding, Police orders redeemed to date. Police orders now outstanding. Bridge orders redeemed to date, Bridge orders now outstanding,

Street orders redeemed to date, Street orders now outstanding, Engine bonds redeemed to date, Engine bonds now outstanding, Engine coupons redeemed to date. Engine coupons now outstanding, Interest on coupons, Interest paid on city orders redeemed.

Contingent orders outstanding to date, Eire orders outstanding to date. Police orders outstanding to date. Bridge orders outstanding to date, Street orders outstanding to date. Engine bonds outstanding to date. Coupons outstandiiig to date,