− | In 1837, there are both real and personal property tax records. Real tax records include the following: Owner’s name; range, township, section, part/quarter, acres/value; state, county, road, and total tax; and delinquent tax. This is the first year that delinquent taxes are included. | + | In 1837, there are both real and personal property tax records. Real tax records include the following: Owner’s name; range, township, section, part/quarter, acres/value; state, county, road, and total tax; and [[Delinquent Tax Lists|delinquent tax]]. |
| Personal tax records include the number and value of horses and cattle; merchant capital; money at interest; and the number and value of pleasure carriages. Values are given in dollars, cents, and mills. | | Personal tax records include the number and value of horses and cattle; merchant capital; money at interest; and the number and value of pleasure carriages. Values are given in dollars, cents, and mills. |