Buffalo County, Nebraska - Chapter 3: Buffalo County; Hall County in Territorial Days Hall County Officials, 1916

While there are records and publications (election returns in the office of the secretary of state, special legislation relating to Buffalo County, a proclamation in the office of the governor, copies of the Huntsman's Echo in the library of the state historical society) which seem to disclose that there was a county organization in Buffalo County, dating possibly from the year 1855, quite certainly from the year 1858, and that a complete list of county officials were elected in and for Buffalo County, and while these officers doubtless did on occasions act in an official capacity, yet there are no county records of Buffalo County of an earlier date than the year 1870, and so far as the writer has knowledge, the only records relating to the conduct of county business in Buft'alo County previous to 1870 are the county records of Hall County. The county records of Hall County date from 1858, the year the county was organized, and these records seem to disclose that while the political existence of Buff'alo County was recognized, that the county business of and for Buff'alo County was transacted by the officials of Hall County. It appears that the county commissioners of Hall County audited and allowed the claim of the assessor of property in Buffalo County and ordered the same paid out of the general fund of Buff'alo County. It appears that the commissioners of Hall County equalized the assessment of property in Buffalo County at the same meeting as was equalized the assessment of property of Hall County, and then proceeded to make the levy of taxes in and for Buffalo County. It appears from records in the treasurer's office of Hall County that taxpayers in Buffalo County paid their taxes to the treasurer of Hall County, who issued receipts therefor, the duplicate tax receipt showing it was for taxes due Buffalo County.

The proceedings of the county commissioners of Hall County disclose that when a term of court was held at Grand Island, the expense of said term of court was paid out of the general fund of both Hall and Buffalo counties. In considering this matter it should be kept in mind that in territorial days in Nebraska, there were but few people residing in either Buff'alo or Hall County; that there was Inil little county business to transact; that lands were not taxable and that the value of the personal property to be taxed was small. In Buffalo County it appears that the value of all property for taxation purposes in the year 1867, was $22,520, on which the commissioners of Hall County levied a tax of six (6) mills on the dollar, the total county tax amounting to $135.12. In the year 1868 it appears that the value of all property in Buffalo County for purposes of taxation was $12,448, on which the commissioners of Hall County levied a tax of six (6) mills on the dollar for county general fund and three (3 ) mills for county sinking fund ; from this levy the total tax paid into the county general fund would be $74.69, and into the sinking fund $37-34- It appears that all the tax levied was for the county general fund, no levy being made for school, road, bridge or poor fund purposes.

From the proceedings of the county commissioners of Hall County are copied the following items as relating to the county business of Buffalo County:

"Date, January 6, 1868. "Claim of Wm. Eldridge for services as assessor in Buffalo County, $9 (three days at $3 per day) allowed and ordered paid out of general fund of Buffalo County."

A duplicate tax receipt in the office of the treasurer of Hall County shows that James E. Boyd, of Buffalo County, paid of taxes for the year 1868:

A duplicate tax receipt in the ofifice of the treasurer of Hall County shows that Thomas K. Wood, of Jiuffalo County, paid of taxes for the year 1869:

The following communication from W. G. Partridge, deputy county treasurer of Hall County, gives a list of taxpayers in Buffalo County for the year 1867, the assessed value of their porperty and the amount of tax paid by each ; it will be noted the rate of taxation was approximately ten mills on the dollar valuation (.0105).

"Dear sir: After you were here a few days ago, I hunted through our vault and found the Tax List for 1867 for Buffalo County, and am giving you below, the names - valuation - taxes - date paid.

:\lap showing boundaries of Uufitalo County as defined when the county was created by act of Territorial Legislature, approved March 14, 1855. At that date no other county in the territory bordered on Bufifalo County.

Map showing townships, ranges, names of townships, names of towns, location of rivers, location of railroads, number, and location of school districts in Bufifalo County.