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Property tax lists can be useful for several reasons.  They serve as a substitute census by helping the researcher determine when an individual migrated to the region and when he moved from the area.  They place a particular individual in a particular place at a particular time, very similar to census records and directories.
 
Property tax lists can be useful for several reasons.  They serve as a substitute census by helping the researcher determine when an individual migrated to the region and when he moved from the area.  They place a particular individual in a particular place at a particular time, very similar to census records and directories.
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The next few pages will be devoted to a detailed discussion of the personal and real property taxes found at the Wayne County Public Library, Genealogy and Local History Department.
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The rate of land was the quality of land and was generally rated on a scale from 1 to 3 with 1 being the highest quality.  The majority of the land in Wayne County, OH was rated a 2.
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An agent, as defined in the book, ''The New A to Zax: A Comprehensive Genealogical Dictionary for Genealogists and Historians'', is “a person who acts with permission for another whether the permission is implied or express.”
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In 1820, the organization of the real property tax book was slightly different.  The first two columns include the proprietor names out of the county and in the county, respectively.  The records are indexed by the proprietor’s name.  (They are not indexed in strict alphabetical order.  They are indexed by the first letter of the surname.)  The next part of the tax book gives the acres and rate of land.  It looks similar to the following:
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{| class="wikitable"
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|-
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|+ Acres and Rates
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|-
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! 1||2||3
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|-
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|| ||160||
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|-
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|| ||320||
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|-
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|}
      
<gallery>
 
<gallery>
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File:1835 township levy sample.jpg
 
File:1835 township levy sample.jpg
 
File:1836 recapitulation sample.jpg
 
File:1836 recapitulation sample.jpg
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File:1820 real property sample.jpg
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File:1821 real property sample.jpg
   
File:1826 personal property sample.jpg
 
File:1826 personal property sample.jpg
 
File:1826 real property sample.jpg
 
File:1826 real property sample.jpg
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</gallery>
 
</gallery>
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The rate of land was the quality of land and was generally rated on a scale from 1 to 3 with 1 being the highest quality.  The majority of the land in Wayne County, OH was rated a 2.
    +
An agent, as defined in the book, ''The New A to Zax: A Comprehensive Genealogical Dictionary for Genealogists and Historians'', is “a person who acts with permission for another whether the permission is implied or express.”
 +
 +
In 1820, the organization of the real property tax book was slightly different.  The first two columns include the proprietor names out of the county and in the county, respectively.  The records are indexed by the proprietor’s name.  (They are not indexed in strict alphabetical order.  They are indexed by the first letter of the surname.)  The next part of the tax book gives the acres and rate of land.  It looks similar to the following:
 +
 +
{| class="wikitable"
 +
|-
 +
|+ Acres and Rates
 +
|-
 +
! 1||2||3
 +
|-
 +
|| ||160||
 +
|-
 +
|| ||320||
 +
|-
 +
|}
 +
 +
<gallery>
 +
File:1820 real property sample.jpg|1820 Real Property Tax
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</gallery>
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You will notice that on the second page of the entry, the amount of tax owed is given in dollars (D), cents (C), and mills (M). Mills are equivalent to 1/1000 of a dollar or 1/10 of a cent.
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The last two columns include the original purchaser's name and any remarks the tax collector recorded.
    
The 1821 tax record is very similar to the 1820 tax record.  The main difference is the taxes were divided by state tax ($, ¢, m) and road tax ($, ¢, m).  A column for the total tax is included.
 
The 1821 tax record is very similar to the 1820 tax record.  The main difference is the taxes were divided by state tax ($, ¢, m) and road tax ($, ¢, m).  A column for the total tax is included.
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<gallery>
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File:1821 real property sample.jpg|1821 Real Property Tax
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</gallery>
    
The 1822 tax record is the same as the 1821.  However, there is a column for remarks.  The 1823, 1824, and 1825 tax records are the same format as the 1821 tax records.
 
The 1822 tax record is the same as the 1821.  However, there is a column for remarks.  The 1823, 1824, and 1825 tax records are the same format as the 1821 tax records.
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