Difference between revisions of "Tax Records"

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==General Overview==
 
==General Overview==
  
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.
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The two most common tax records found are [[Real Property|real property]] and [[Personal Property|personal property]] tax records.  Other types of tax records may include but are not limited to [[Delinquent Taxes|delinquent taxes]], inheritance tax duplicates, incorporated companies, and assessment records.
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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|census]] records and [[Directories|directories]].  The main difference is taxes were collected each year.  Federal census records were recorded every 10 years.  Mid-20th century directories were recorded every two years in Wayne County, Ohio and Wooster.  19th-century directories for our area do not exist on a regular schedule.
  
 
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 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.   
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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.
 
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.
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For [[Wayne County, Ohio]] 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.
 
 
 
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.
 
 
 
 
 
 
==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.
 
 
 
Sample entry from 1816 real property tax record
 
 
 
 
 
 
 
 
 
 
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:
 
 
 
Acres and Rates
 
 
 
1 2 3
 
160
 
320
 
 
 
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.
 
 
 
Sample entry from 1820 real property tax record
 
 
 
 
 
 
 
 
You will notice that on the second page of the entry above, 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.
 
 
 
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.
 
 
 
Sample entry from 1821 real property tax record
 
 
 
 
 
 
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.
 
 
 
 
 
==Personal Property Tax Records 1826-1829==
 
 
 
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.
 
 
 
The townships are in order according to range and township number.  A separate number was assigned to each township.  For example, Paint Township is # 1, followed by Sugar Creek Township # 2 and Baughman # 3. 
 
 
 
Paint (1) R 11 T 15
 
Sugar Creek (2) R 11 T 16
 
Baughman (3) R 11 T 17
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sample entry from 1826 real property tax record
 
 
 
 
 
 
The column headings in the 1826 real property tax records include:
 
 
 
First page
 
Column 1 lands & houses & owner’s names
 
Column 2 range
 
Column 3 township
 
Column 4 section
 
Column 5 part [L Sec & parts]
 
Column 6 acres
 
Column 7 value including houses
 
 
 
Second page
 
Column 1 state tax (D, C)
 
Column 2 county tax (D, C)
 
Column 3 road tax (D, C)
 
Column 4 township tax (D, C)
 
Column 5 amount (D, C)
 
Column 6 remarks
 
 
 
As a notation, when designating the location of property, if the range and township numbers are not given, this usually implies the owner has property within the town or village limits or just on the outskirts of the town or village.  Many times, you will see the notation in-lot and out-lot used.  In-lot means the property is within the village, town, or city limits.  Out-lot means the property is just outside the limits.
 
 
 
 
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 personal property tax records follow the real property tax records within each township.
 
 
 
The 1827, 1828, and 1829 tax records are the same as the 1826 tax records.  However, in the 1829 tax records, there is a table of contents to the townships provided.  The table of contents gives the range, township, and page number.
 
 
 
The tax records our department has on microfilm from 1830-1836 varies slightly with each year.  The following pages will be devoted to listing what is included with each tax year.
 
 
 
 
 
==Personal Property Tax Records 1830==
 
 
 
The 1830 tax records include an index to the township, giving the range and township.  In addition, the assigned number of the township and the page number are given.
 
 
 
Real property tax records include the following information:
 
 
 
* Owner’s name
 
* Range, township, section, part, acres, value
 
* State tax (dollars, cents, mills)
 
* County tax (dollars, cents, mills)
 
* Total tax (dollars, cents, mills)
 
 
 
Personal property tax records include the following information:
 
 
 
* Owner’s name
 
* Horses, mules, asses and the aggregate value
 
* Head of cattle and the aggregate value
 
* Merchant capital, lawyers, physicians
 
* Pleasant carriage (number and value)
 
* State tax (dollars, cents, mills)
 
* County tax (dollars, cents, mills)
 
 
 
 
 
==Personal Property Tax Records 1831==
 
 
 
 
 
The 1831 tax records are the same as 1830 with the following changes:
 
 
 
Real property tax records now include a canal, school, and township tax (dollars, cents, mills).
 
 
 
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==
 
 
 
 
 
In 1832, all real property tax records are listed first.  They are followed by the personal property tax records.  Both real and personal property tax records are organized by township and within each township, by the first letter of the surname.
 
 
 
Real property tax records include the following information:
 
 
 
* Owner’s name
 
* Range, township, section, part, acres, value
 
* State and canal taxes (dollars, cents, mills)
 
* County and school taxes (dollars, cents, mills)
 
* Road, township, total taxes (dollars, cents, mills)
 
 
 
 
Personal property tax records include the following information:
 
 
 
* Horse and value
 
* Cattle and vale
 
* Merchant capital
 
* Money & interest
 
* Total value
 
* State and county taxes (dollars, cents, mills)
 
* Road, township, and total taxes (dollars, cents, mills)
 
 
 
 
 
==Personal Property Tax Records 1833==
 
 
 
 
 
The 1833 tax records are the same as the 1832 tax records.  However, personal property tax records follow immediately the real estate tax records within each township.
 
 
 
Pleasure carriages are listed in 1833.  These were not listed in 1832.  In addition, there are no township taxes.  Only state, county, and road taxes are included.
 
 
 
 
 
==Personal Property Tax Records 1834==
 
 
 
There is an index to the townships includes.  Also, there is a table showing the percentage of taxes levied in each township.
 
 
 
Real property tax records include the following information:
 
 
 
* Owner’s name
 
* Range, township, section, part, acres, value
 
* State, county, road, township, and total taxes (dollars, cents, mills)
 
 
 
Personal property tax records include the following information:
 
 
 
* Owner’s name
 
* Horses and value
 
* Cattle and value
 
* Merchant’s capital
 
* Money at Interest
 
* Pleasant carriages
 
* State, county, road, township, and total taxes (dollars, cents, mills)
 
 
 
 
==Personal Property Tax Records 1835==
 
 
 
  
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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==Summary of Real and Personal Property Tax, Wayne County, Ohio==
 
 
Real property taxes include the following:
 
 
 
* Owner’s name
 
* Range, township, section, part, acres, value
 
* State/canal, county/school, road, township, and total taxes
 
 
 
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.
 
 
 
Table showing the levy in each township for the year 1835.
 
 
 
 
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.
 
 
 
The 1834-1838 tax records provide an index to the townships.  Here is an example of the index in the 1835 tax records.
 
 
 
 
==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.
 
 
 
Here is an image of the recapitulation table found at the end of the 1836 tax records.
 
 
 
 
==Personal Property Tax Records 1837==
 
 
 
 
 
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.
 
 
 
 
In 1837, there is a recapitulation of the taxes and an index to the townships.  The recapitulation includes the following:
 
 
 
* Township
 
* Acres, value of land, value of town land
 
* Value of horses and cattle
 
* Merchant capital
 
* Pleasure carriages
 
* Money at interest
 
* Total value
 
* State/canal, county/school, road, township, school house, and delinquent taxes (dollars, cents, mills)
 
 
 
The 1838 tax records are identical to the 1837 tax records with the exception that no personal property tax records are listed.
 
 
 
==Summary Real and Personal Property Tax==
 
  
  
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'''''Summary Table of Real and Personal Property Tax 1831-1865'''''
 
'''''Summary Table of Real and Personal Property Tax 1831-1865'''''
  
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* 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.
 
* 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==
 
==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.
 
* 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.
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* 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.
 
* 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.
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<gallery caption="Wa. Co. 1840 Statement of Land Forfeited to State for Non-Payment of Taxes and Redeemed" mode=packed heights=300px style="text-align:left">
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File:WaCoForfeitLandNoPayTax-1840-Pg2-3.jpg
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File:WaCoForfeitLandNoPayTax-1840-Pg4-5.jpg
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File:WaCoForfeitLandNoPayTax-1840-Pg6-7.jpg
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File:WaCoForfeitLandNoPayTax-1840-Pg8-9.jpg
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</gallery>
  
 
==Other Resources for Tax Information==
 
==Other Resources for Tax Information==
 
  
 
Other resources including tax information include the following books:
 
Other resources including tax information include the following books:
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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.
 
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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[[CATEGORY:Topics in genealogy]]
 
[[CATEGORY:Topics in genealogy]]
 
[[CATEGORY:Department resources]]
 
[[CATEGORY:Department resources]]
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[[CATEGORY:Property]]

Latest revision as of 16:26, 18 April 2016

General Overview

The two most common tax records found are real property and personal property tax records. Other types of tax records may include but are not limited to delinquent taxes, inheritance tax duplicates, incorporated companies, and assessment records.

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. The main difference is taxes were collected each year. Federal census records were recorded every 10 years. Mid-20th century directories were recorded every two years in Wayne County, Ohio and Wooster. 19th-century directories for our area do not exist on a regular schedule.

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, Ohio 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.

Summary of Real and Personal Property Tax, Wayne County, Ohio

Summary Table of Real and Personal Property Tax 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


Summary Table of Real and Personal Property Tax 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 tax only
1833 X X Film
1834 X X Film
1835 X X Film
1836 X X Film
1837 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.