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Line 1: − == Personal Property == − − − The two most common tax records found are real property and personal property tax records. Other types of tax records may include but is not limited to delinquent taxes, inheritance tax duplicates, incorporated companies, and assessment records. − − Real property tax lists were kept for the purpose of levying taxes. The land owner was exempt from paying taxes for the first five (5) years if he was the first owner. Once the land was sold, it immediately became taxable. They show the amount of land, location of the property, and the appraised value. On some real property tax records, the original owner is listed. − − Real property taxes may give clues when a house or structure was built. There will be an increase in the value of the property, leading to an increase in the taxes paid on the property. They assist researchers in determining the location of an ancestor’s homestead. When a researcher discovers his ancestor paid taxes on property, it indicates that the researcher may want to look through land deeds for additional clues on the family. − − The other type of tax lists were for personal property, such as chattel (horses and cattle). Individuals did not need to own property to own chattel. This is helpful for those ancestors who were established in the community but did not own land. − − For Wayne County, OH tax records, the department owns them on microfilm for the years 1816-1838. Some are personal property while others include real property. In book form, we have personal property tax lists for the years 1831-1832, 1839-1845, 1848, 1854, and 1856. We have Wooster City for 1860-1865. There is a separate book for the 1849 Wooster City and Canaan Township property taxes. − − 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. − − − <gallery> − − File:1835 index sample.jpg − File:1835 lawyers and physicians tax sample.jpg − File:1835 recapitulation sample.jpg − File:1835 township levy sample.jpg − File:1836 recapitulation sample.jpg − File:1826 personal property sample.jpg − File:1826 real property sample.jpg − File:1835 delinquent real property list sample.jpg − − </gallery> − − − The top row signifies the rating of the property. The 160 and 320 refers to the acreage. So for these two entries, the first land owner owns 160 acres rated 2 and the second land owner has 320 acres of land rated 2. − − Line 40:
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Line 249: − === Summary Real and Personal Property Tax === − − {| class="wikitable" − |- − |+ 1814-1830 − |- − ! Year||Real||Personal||Lawyers/Physicians||Book/Film||Notes − |- − ||1814||X|| || ||Book|| − |- − ||1815||X|| || ||Book|| − |- − ||1816||X|| || ||Book/Film|| − |- − ||1817||X|| || ||Book/Film|| − |- − ||1818||X|| || ||Book/Film|| − |- − ||1819||X|| || ||Book/Film|| − |- − ||1820||X|| || ||Book/Film|| − |- − ||1821||X|| || ||Film|| − |- − ||1822||X|| || ||Film|| − |- − ||1823||X|| || ||Film|| − |- − ||1824||X|| || ||Film|| − |- − ||1825||X|| || ||Film|| − |- − ||1826||X||X|| ||Book/Film|| − |- − ||1827||X||X|| ||Film|| − |- − ||1828||X||X|| ||Film|| − |- − ||1829||X||X|| ||Film|| − |- − ||1830||X||X|| ||Film|| − |- − |} − − {| class="wikitable" − |- − |+ 1831-1865 − |- − ! Year||Real||Personal||Lawyers/ Physicians||Book/Film||Notes − |- − ||1831||X||X|| ||Book/Film||1844 lawyers & physicians − |- − ||1832||X||X|| ||Book/Film||Book has personal only − |- − ||1833||X||X|| ||Film|| − |- − ||1834||X||X|| ||Film|| − |- − ||1835||X|| ||X||Film|| − |- − ||1836||X|| ||X||Film|| − |- − ||1837||X|| ||X||Film|| − |- − ||1838||X|| || ||Film|| − |- − ||1839|| ||X|| ||Book|| − |- − ||1840|| ||X||X||Book|| − |- − ||1841|| ||X||X||Book||Wooster real & personal tax − |- − ||1842|| ||X|| ||Book|| − |- − ||1843|| ||X||X||Book||Wooster real & personal tax − |- − ||1844|| ||X||X||Book||Wooster real & personal tax; see 1831 book for lawyers & physicians − |- − ||1845|| ||X|| ||Book||Wooster real & personal tax − |- − ||1848|| ||X|| ||Book||Owner’s name and total value only − |- − ||1854|| ||X|| ||Book||Owner’s name and total value only − |- − ||1856|| ||X|| ||Book||Owner’s name and total value only; townships in alpha order − |- − ||1860||X|| || ||Book||Wooster only − |- − ||1861||X|| || ||Book||Wooster only − |- − ||1862||X|| || ||Book||Wooster only − |- − ||1863||X|| || ||Book||Wooster only − |- − ||1864||X|| || ||Book||Wooster only − |- − ||1865||X|| || ||Book||Wooster only − |- − |} − − For the 1848, 1854, and 1856 tax records, only the owner’s name and the total value is listed. The 1856 tax records are organized in alphabetical order by township. Within each township, the list of names is given by the first letter of the surname. − − For the 1860-1862 Wooster City real property tax records, the owner’s name, the description of the land (range, township, section, part), the number of acres and the value of the land is given. The total tax is given in dollars, cents, and mills. − − The 1863-1865 Wooster City real property tax records are the same as the 1860-1862 real property tax records. Rather than acres given, the number of feet in front is given. − − − == Miscellaneous Tax Records == − − − * Cigarette Assessment Taxes 1905-1917: Organized by year. Information includes by whom assessment is to be paid; village, town, or township; description of premises, usually a given in-lot number; name of owner of premises; and date. − − * Duplicate of delinquent chattel: Wayne County, OH 1884-1890: Includes Wooster City only. Organized by Ward, then by 1st letter of surname. Information includes owner’s name; value (dollars); road tax; dog tax; unpaid taxes; taxes of <year> including penalty; remarks; unpaid taxes for February settlement <year>; remarks (reasons for no payment). − − * 1849 Wooster City and Canaan Township Property Taxes: First half includes Canaan Township and second half includes Wooster City; Canaan township information includes the owner’s name; range, township, section, part; acres and value. Wooster City includes owner’s name; in-lot or out-lot number; part; number of feet; and value (dollars). − − * Liquor Assessment Receipts Wayne County, OH 1889-1892: Listed by year and within each year, by the village or town. Information includes by whom payable; date of assessment; premises on which the assessment is a lien (owner’s name, in/out-lot, land description); amount of assessment; assessment due 20 June <year>; and treasurer’s entry. − − * Lessees of VA Military School Lands: no index; no apparent organization to the book; includes the name of the lessees; township, range, section, part; acres (given in hundreds [hds]; annual interest (dollars, cents); years due and unpaid. Within the village or town, the following information is provided: range, township, section, in/out-lot; description; feet frontage; acres hundreths/value; and payment. − − == Other Resources for Tax Information == − − Other resources including tax information include the following books: − − * Early Land Records of Wayne County, OH. − ** Chapter 4 => 1814-1819 (pages 99-107) − ** Chapter 4 => 1820 Wayne County tax list in area remaining in Wayne County 1820 (pages 108-122) − ** Includes plat maps of each township. − − * Wayne County Tax List 1826 − ** Includes real and personal (chattel – horses and cattle) − ** Includes plat maps of each township − − * Ashland County, Ohio Research Aid #3: Lake Township − ** Real property taxes 1820-1829 (pages 25-28) − ** Real property taxes 1830-1834 (pages 32-33) − ** Real property taxes 1835-1838 (pages 37-41) − ** Personal property taxes 1826-1829 (pages 28-30) − ** Personal property taxes 1830-1834 (pages 34-36) − − * Ashland County, Ohio Research Aid #5: Perry Township − ** Real property taxes 1818-1838 (pages 46-63) − ** Personal property taxes 1826-1834 (pages 64-71) − − * Ashland County, Ohio Research Aid #6: Mohican Township − ** Real property taxes 1816-1830 (pages 57-67) − ** Real property taxes 1831-1838 (pages 70-78) − ** Real property taxes Jeromesville & Mohican 1826-1838 (pages 87-91) − ** Personal property taxes 1826-1834 (pages 79-86) − − * Ashland County, Ohio Research Aid #7: Jackson Township − ** Real property taxes 1819-1830 (pages 56-62) − ** Real property taxes 1831-1838 (pages 70-78) − ** Personal property taxes 1826-1834 (pages 63-67) − − * The 1812 Census of Ohio: A State-Wide Index of Taxpayers − − There were no 1812 tax records for Wayne County, Ohio. The 1814 tax records for Wayne County, Ohio were included in the book as a substitute. The book lists the tax payers in alphabetical order by surname and lists the county each tax payer pays taxes in. Some taxpayers owned property in more than one county. All known counties are listed. + +
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=== Personal Property Tax Records 1816-1825 ===
=== Personal Property Tax Records 1816-1825 ===
Tax records in Wayne County, OH begin in 1816. From 1816-1819 there is no personal property tax records. Rather, there are real property tax records. These are indexed by the first letter of the surname of the present owner. The first column includes the name of the original purchaser. The second column includes the present owner’s name. Additional columns include the part of the section owned, the section, township, range, and county in which property is located. The next column provides the number of acres, the rate of the land, the amount of tax paid (dollars and cents), and any agents who may be involved in the land transaction.
Tax records in Wayne County, OH begin in 1816. From 1816-1819 there is no personal property tax records. Rather, there are real property tax records. These are indexed by the first letter of the surname of the present owner. The first column includes the name of the original purchaser. The second column includes the present owner’s name. Additional columns include the part of the section owned, the section, township, range, and county in which property is located. The next column provides the number of acres, the rate of the land, the amount of tax paid (dollars and cents), and any agents who may be involved in the land transaction.
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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.
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, Ohio]] 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.”
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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The top row signifies the rating of the property. The 160 and 320 acres refers to the acreage. So for these two entries, the first land owner owns 160 acres rated 2 and the second land owner has 320 acres of land rated 2.
The top row signifies the rating of the property. The 160, 320 and 80 acres refer to the acreage. So for these entries, the first land owner owns 160 acres rated 2 (good); the second land owner has 320 acres of land rated 1 (very good); the third land owner owns 80 acres rated 3 (poor).
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=== Personal Property Tax Records 1826 ===
=== Personal Property Tax Records 1826 ===
Beginning in 1826, personal property tax records may be found in addition to the real property tax records. In addition, each township is listed separately rather than all townships indexed together. Within each township, the names are listed in order by the first letter of the last name. The names are not in strict alphabetical order.
Beginning in 1826, personal property tax records may be found in addition to the real property tax records. In addition, each township is listed separately rather than all townships indexed together. Within each township, the names are listed in order by the first letter of the last name. The names are not in strict alphabetical order.
* Sugar Creek (2): R 11, T 16
* Sugar Creek (2): R 11, T 16
* Baughman (3): R 11, T 17
* Baughman (3): R 11, T 17
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File:1826 real property sample.jpg|1826 Real Property Tax
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The column headings in the 1826 real property tax records include:
The column headings in the 1826 real property tax records include:
The 1826 personal property tax records include the owner’s name of the property. The aggregate value of the horses, mules, and asses are given as well as the aggregate value of cattle. As a general rule, 1 horse was valued at $40 and 1 cow at $8. Other information includes the capital of merchants; number and value of pleasure carriages; the amount of state, county, road, and township tax; the total amount of taxes; and a column for remarks.
The 1826 personal property tax records include the owner’s name of the property. The aggregate value of the horses, mules, and asses are given as well as the aggregate value of cattle. As a general rule, 1 horse was valued at $40 and 1 cow at $8. Other information includes the capital of merchants; number and value of pleasure carriages; the amount of state, county, road, and township tax; the total amount of taxes; and a column for remarks.
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File:1826 personal property sample.jpg|1826 Personal Property Tax
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The personal property tax records follow the real property tax records within each township.
The personal property tax records follow the real property tax records within each township.
Personal property tax records have the headings horse and aggregate value, cattle and aggregate value, and merchant capital. There is no column for lawyers, physicians, or pleasant carriages.
Personal property tax records have the headings horse and aggregate value, cattle and aggregate value, and merchant capital. There is no column for lawyers, physicians, or pleasant carriages.
=== Personal Property Tax Records 1832 ===
=== Personal Property Tax Records 1832 ===
A table showing the percentage of taxes levied in each township and an index to the townships is included. There is a separate list for lawyers and physicians.
A table showing the percentage of taxes levied in each township and an index to the townships is included. There is a separate list for lawyers and physicians.
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File:1835 index sample.jpg|1835 Index
File:1835 township levy sample.jpg|1835 Taxes Levied
File:1835 lawyers and physicians tax sample.jpg|1835 Lawyers and Physicians Tax
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Real property taxes include the following:
Real property taxes include the following:
No personal tax records exist on the reel for 1835. However, there is a recapitulation including the township totals for acreage and value of land in addition to the following: horses, cows, merchant capital, pleasure carriages, money at interest, state/canal, county/school, road, township, and school house tax.
No personal tax records exist on the reel for 1835. However, there is a recapitulation including the township totals for acreage and value of land in addition to the following: horses, cows, merchant capital, pleasure carriages, money at interest, state/canal, county/school, road, township, and school house tax.
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File:1835 recapitulation sample.jpg|1835 Recapitulation
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The total percentages are given in mills. A good explanation of how these numbers are calculated does not exist in this manual. It is beyond the scope of this text. However, in Wikipedia (http://en.wikipedia.org/wiki/Property_tax) it mentions that the property tax rate is often given as a percentage. It could also be expressed as a permille, or the amount of tax per thousand currency units of property value. Further research is necessary.
The total percentages are given in mills. A good explanation of how these numbers are calculated does not exist in this manual. It is beyond the scope of this text. However, in Wikipedia (http://en.wikipedia.org/wiki/Property_tax) it mentions that the property tax rate is often given as a percentage. It could also be expressed as a permille, or the amount of tax per thousand currency units of property value. Further research is necessary.
On page 274 of Douglass’ ''History of Wayne County, Ohio'' published in 1878 there is a brief discussion in regards to the valuation of real and personal property. Douglass indicates that the number of mills indicates the amount of tax in dollars on each thousand dollars of valuation. Douglass’ book gives a summary of the aggregate valuation for the years 1875 and 1876.
On page 274 of Douglass’ ''History of Wayne County, Ohio'' published in 1878 there is a brief discussion in regards to the valuation of real and personal property. Douglass indicates that the number of mills indicates the amount of tax in dollars on each thousand dollars of valuation. Douglass’ book gives a summary of the aggregate valuation for the years 1875 and 1876.
The 1834-1838 tax records provide an index to the townships.
In microfilm, there is a delinquent tax list for 1835. Other listing of delinquent tax lists may be found in local [[Newspapers|newspapers]].
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File:1835 delinquent real property list sample.jpg|1835 Delinquent Tax List
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The 1834-1838 tax records provide an index to the townships.
=== Personal Property Tax Records 1836 ===
=== Personal Property Tax Records 1836 ===
The 1836 tax records are the same as 1835. No personal property taxes are included. However, the recapitulation includes: acreage, value of land, horses, cows, merchant capital, pleasure carriages, money at interest, state/canal, county/school, road, township, and school house tax.
The 1836 tax records are the same as 1835. No personal property taxes are included. However, the recapitulation includes: acreage, value of land, horses, cows, merchant capital, pleasure carriages, money at interest, state/canal, county/school, road, township, and school house tax.
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File:1836 recapitulation sample.jpg|1836 Recapitulation
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=== Personal Property Tax Records 1837 ===
=== Personal Property Tax Records 1837 ===
The 1838 tax records are identical to the 1837 tax records with the exception that no personal property tax records are listed.
The 1838 tax records are identical to the 1837 tax records with the exception that no personal property tax records are listed.
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[[CATEGORY:Property]]
[[CATEGORY:Property]]