Lincoln County, Missouri - Chapter 6: Taxation, Finances, Population, Etc, 1888

Chapter 6: Taxation, Finances, Population, Etc

As all governments must have revenue to defray expenses and keep the machinery of governmemt in running order, it was found necessary at the second term of the circuit court of Lincoln County, which was held in August, 1819, and which had jurisdiction over all county business, to provide for the raising of a county revenue. For this purpose it was ordered " that there be levied and collected by the sheriff, for the year 1819, the following taxes: On each horse, mare, mule or ass, above three years old, 25 cents; on all neat cattle above three years old, 6J cents; for every stud-horse the sum for which he stands the season; on each and every negro or mulatto slave between the ages of sixteen and forty-five years, 50 cents; on each billiard table, $25 ; on each able-bodied man of twenty-one years old and upward, not being possessed of property of the value of $200, 50 cents; on water, grist and saw mills, horse mills, tan yards and distilleries, in actual operation, 40 cents on every $100 of their valuation."

At the third term of the court, in December, 1819, the first accounts ever presented against the county were allowed, among which were the following: To commissioners of the county seat, David Bailey, $51.25; James White, $35; Daniel Draper, Hugh Cummins and Abraham Kennedy, each $37.50; John Ruland, clerk, $51.68; David Bailey, sheriff, $100.19; Peyton E. Hayden, deputy circuit attorney, $20; William Christy, Jr., for copy of record, $6.12£; account for seal, screw press, etc., $33.50; Benjamin Cottle, for use of his house for court, $16. Other accounts were allowed at this term, so that the aggregate amount was $459.24. The county revenue collected up to this term of court, for the year 1819, was $175.66, as appeared by the report of Sheriff Bailey. One dollar of this revenue was a fine which had been imposed upon Zadock Woods for committing an assault and battery.

By comparing the figures it will be seen that the amount of expenses allowed far exceeded the whole amount of revenue collected. The tax levies for 1820 were made at the August term of the court for that year, and were the same as for 1819. In 1821, the number of taxpayers in the county, as shown by the tax list of that year, including the widows and the estates of deceased persons, was 276. " The tax averaged a fraction over 95 cents each, and ranged from 2^ cents to $12. 41 J, the latter being the amount paid by Shapleigh Ross, the largest taxpayer in the county. He was assessed with 504 acres of land, on which stood a grist and saw mill (in Moscow), thirty -nine town lots, seventeen slaves, twelve horses, eighteen cattle, and one watch, valued in the aggregate at $9,860. Ross was also the largest slave holder. Meredith Cox had ten, Malcom Henry, Sr., had eight; after these the largest number was five. There were 242 slaves and one free black in the county. There were 466 horses, and 845 cattle; no other property than mentioned above was listed. Besides Ross' mill, Ira and Almond Cottle owned a mill on Cuivre, point not stated, valued at $1,400; Joseph Cottle had a horse mill in Troy, valued at $400; and Meredith Cox had a horse mill where Louisville now stands, valued at $200. Maj. Christopher Clark had a distillery valued at $600, and Jacob Groshong had one valued at $200. Ezekiel Dunning had a tanyard valued at $100. The non-resident tax list numbered fortyseven taxpayers, of whom Auguste Chouteau paid the largest tax, $48.40, on 25,256 acres of land, valued at $39,128. The non-residents list included the names of Thacker Vivion, Nathaniel Simonds, John Ruland, George Collier and others, who had been residents, and some of whom were again residents thereafter." [Extract from Dr. Mudd's history.]

David Bailey, the first OolleotOT of Lincoln County, served from its organization in L819 until 1828. Afterward, at the February term of the county court in L826, an examination of his accounts for the years 1819 and 1820 was made, whereby it appeared to the court that a balance of $419. 56, the items of which were set out, was due and payable from him to the county. Bailey denied the claim and refused to pay it, claiming as he did that he did not owe it. At the following August term of the court the president thereof was ordered to issue an order to the county treasurer to collect the amount. Not succeeding in collecting it, the case of " The County of Lincoln vs. David Bailey ' was brought in the circuit court of the county in November, 1826, for the above-mentioned amount of money. The case was tried before a jury, who rendered a verdict "that the county receive nothing for her bill," and thus the defendant was exonerated from the charge.

In 1830 the county tax was equal to one-half of the amount charged for State purposes, and in February, 1831, Walter Wright, the tax collector, made a full report of the receipts of county revenue for 1830. This report shows that he received from direct taxation $603.77, and on account of licenses granted to merchants, inn-keepers, keepers of dram shops and the like, $159.45, making a total of $763.22 as county revenue. On this amount he was allowed a commission of $51.17 as collector. The taxable property of Lincoln County and the taxes charged thereon for the year 1832, as shown by the tax list of that year, which is still preserved, is as follows: Number of acres of land charged to resident owners, 48,277, valued at $148,356; number of town lots, 234, valued at $20,562; number of slaves, 723, valued at $185,064; number of horses, 1,263, valued at $41,401 1 number of cattle, 1,980, valued at $17,819. Total value of property of resident owners, $415,803. The amount of taxes charged thereon for State purposes was $1,018.86, and for county purposes, $765.95. The whole number of acres charged to both resident and non-resident owners was 94,288, valued at $232,246; town lots, 236, valued at $20,662. These items, together with the value of the slaves and other personal property, made the total value of taxables amount to $499,093. On this amount there was charged $1,159.34 for State, and $871.32 for county purposes, making a total of $2,030.66. The heaviest taxpayers in Lincoln County in 1832 and the amount of taxes paid by each were as follows: William Boon, $11.80; Thompson Blanton, $13.51; David Bailey, $19.12; Meredith Cox, $21.63; Henry B. Sanford, $11.67; Benjamin Vance, $14.47; A. C. & N. Woolfolk, $18.72; Peter Chouteau, Sr., a non-resident, paid or was charged $32.08 on a valuation of $11,000. He was then, the largest taxpayer in the county.

Slave Holders

Following is a list of slave holders in the county in 1832, who owned six or more slaves, with the number owned annexed to each name: Harrison D. Allen, 6; Thompson Blanton, 14 , Lewis Castleman, 6 ; Jesse Cooper, 7 ; David Clark, 6 ; Meredith Cox, 15; John Dudley, 9; Bichard Fenton, 6; JohnForkner, 6; Samuel Findley, 7; Joseph W. Gibson, 6; Malcom Henry, 6; Wiley Hines, 10; John M. Hopkins, 6; Milton L. Love, 6; Elijah Myers, 9; John McQueen, 11; Caleb McFarland, 6; Mervin Ross, 7 ; Thomas Bevier, 6 ; Gabriel Beeds, 7 ; Peter Shelton, estate, 6 ; Bobert Stewart, 9; Thomas Stallard, 6; Samuel Smiley, 7; Henry B. Sanford, 7 ; Fulton Thompson, 6 ; Barnabas Thornhill, 7; Benjamin Vance, 12; A. C. & N. Woolfolk, 16; Jefferson. Wright, 7. The other slave holders, holding five or less, were too numerous to mention here.

As time passed on the county became more thickly settled^ property increased in value, and with the increased public improvements, a larger amount of revenue became necessary. The total amount of county revenue collected for the year 1840, as shown by the collector's report for that year, was $1,609.95. The taxable property of Lincoln County, for the year 1850, as shown by the tax books, was as follows : Total number of acres of land assessed, 273,371, valued at $539,487 ; value of town lots, $24,013 ; number of slaves, 1,811, valued at $454,365; other personal property, $125,970; mills, stills and tanyards, $31,433; other property, $736,585; total value of taxable property, $1,191,853. On this amount there was charged for State tax, $2,903.23, and for county tax, $2,177.43, making a total of taxes charged $5,080.6$

The slave holders of 1850, owning ten or more slaves each, with the number owned annexed to their names, were as follows: Joel Blanks, 13; Talbot Bragg, 18; James Clark, 16 Andrew Cochran, 20; Duncan Ellis, 10; Joseph Gibson, 13 Francis Harvey, 11; M. L. Lovell, 20; Thomas H. Lewis, 18 Elizabeth Lewis, 25; Raleigh Mayes, 10; Fountain Meriwether, 21; Charles W. Martin, 14; Charles D. Morris, 10; Geo. D. Meriwether, 18; Nancy McFarland, 10; M. H. McFarland, 15; James

Receipts And Expenditures

The receipts and expenditures of county revenue for the fiscal year ending May 1, 1861, as shown by the report of the treasurer to the county court, were as follows:

There was charged on the tax duplicates of 1860, $7,125.62 for State tax, $3,149.01 for State sinking fund, and $526.53 for State asylum fund, making a total of $10,801.16, of the several State taxes. After deducting delinquencies and commissions for collecting, these funds received cash as follows: State tax, $6,159.07; State sinking fund, $2,744.73; State asylum fund, $456.20; total $9,360. The amount of taxable property in the county in 1860 cannot be conveniently given for the reason that the tax books do not show the aggregate amount.

Last Year Of Slavery

In 1862, the last year previous to the issuing of that great edict known as the " Emancipation Proclamation," the number of slayes assessed for the taxation in Lincoln County was 2,564, and the following is a list of the slave holders then owning twelve or more slaves, with the number owned annexed to their names: David and Henry Bailey, 15; Ruce Bourland, 14; Andrew Cochran, 15; Thompson Cox, 23; O. N. Coffee, 14; Duncan Ellis, 15; John C. Carter, 85; F. G. Gilmer, 12; Mrs. Belinda Harvey, 15; Augustus Harvey, 16; Thomas G. Hutt, 24; Joseph M. Heady, 18; Thomas M. Lewis, 22; M. L. Lovell, 13; Raleigh Mayes, 14; M. H. McFarland, 26; Thomas S. McGinnis, 16; Samuel C. W. Motley, 16 ; Lloyd B. Magruder, 19 ; Charles W. Martin, 15; Mrs. A. W. Meriwether, 20; George D.Meriwether, 42; Elizabeth Prewitt, 12; John Pollard, 14; Abner Rodgers, 12; James Reid, Sr., 16; John W. Sydnor, 13; David Steward, 14; James Stallard, 19; James D. Shelton, 15; John Strethen, Sr., 17; John South, 26; R. M. and A. W. Vance, 14; William Whiteside, 12; George W. Zimmerman, 15.

This list is given for the purpose of showing who the largest slave holders were at that time. Supposing the average value of each of the 2,564 slaves, listed for taxation in 1862, to have been $600, which is thought to be a fair estimate, it follows that the loss of property to the county, by reason of the abolition of slavery, was $1,538,400. This loss, however, was soon regained in the enhanced value of property, after the Civil War closed.

Tazabl1 Pbopbbt1 In 1870

The same abstract shows that there were 310 full, and 217 fractional sections of land, and seventy-five Spanish surveys taxed in the county, and 360 acres not taxable. The receipts of county revenue for 1870, as shown by the treasurer's report riled in February, 1871, were $9,336.94, and the expenditures for the same time, $4,143.70, leaving a balance on hand of $5,193.24.

Taxable Property In 1880

For many years last past, the real estate of the county has been assessed on two separate books, one containing all the land east of the fifth principal meridian, and the other all lying west thereof, and the personal property has been assessed on another book. The abstract of values of taxable property for 1880 is as follows :

By comparison it will be seen that the increased assessed value of the taxable property of the county for the ten years from 1870 to 1880 only amounted to $28,510. It is to be presumed, however, that the real or actual increase was much greater than that amount. Valuations for taxation are very uncertain, and vary greatly in amount from time to time on the same piece of property. The taxes charged on the foregoing valuation for the year 1880 were as follows: State tax, $7,724.88; State interest tax, $7,72488; county tax, $11,587.32; road tax, $3,862.44; making a total of $30,899.52. This amount does not include any school tax.

Taxable Property In 1888

By comparison it will be observed that the increase in the assessed value of the real estate of Lincoln County from 1880 to 1888 was $199,960, and of the personal property, $298,430, making a total of $498,390 of the increased value in eight years. At the present writing the taxes for 1888 have not been completed; but the levy for State and county purposes amounts to $1.50 on each $100 of taxable property. This levy on the whole amount of taxable property, as given above, will produce $72, 004. 59 for State and county purposes. In addition to this amount the school tax levies, which average about 40 cents on each $100, will produce the further sum of $19,201.22 (or thereabout), making $91,205.81 as the grand total of taxes that will be charged on the tax books of the county for the year 1888. This latter amount will be about double the amount of taxes charged for all purposes in 1880, but it must be borne in mind that 60 cents of the county levy for 1888 (which will produce $28,801.83) is to raise revenue to pay whatever becomes due on the railroad bonded indebtedness. No railroad tax was charged in 1880.

With the natural increase, together with the increased immigration occasioned by the building up of several railroad towns since 1880, it is safe to estimate the population of the county in 1888 at 20,000. In 1860 there were 2,863 colored persons in the county; but according to the tax lists there were only 2,564 in 1862, the last year that they were enrolled for taxation. In 1870 the colored population was 1,987, and in 1880 it was 2,146. The decrease in the decade covering the war period was 873, and the increase in the next decade was 159.