Changes

==General Overview==

==General Overview==

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 is not limited to [[Delinquent Taxes|delinquent taxes]], inheritance tax duplicates, incorporated companies, and assessment records.

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.

 

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.   

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.

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.

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

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

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'''''Summary Table of Real and Personal Property Tax 1831-1865'''''

'''''Summary Table of Real and Personal Property Tax 1831-1865'''''

* 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.

* 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.

 

 

==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:

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.

[[CATEGORY:Topics in genealogy]]

[[CATEGORY:Topics in genealogy]]

[[CATEGORY:Department resources]]

[[CATEGORY:Department resources]]