PROPERTY AND TAXES
A regular annual statement of the valuation and assessment of real and personal estate, prior to 1842, is not to be found in the records of the county. At first, lands were classed as first-rate, second-rate, and third-rate, and taxed, per 100 acres, 10, 20, 30, or 40 cents, according to quality. Taxes were also laid per head on horses, and sometimes on wagons, watches, and other articles. And what is, perhaps, not generally known, there were, for a few years, taxes on slaves and men of color.
For the first two years mentioned
below, only the taxes levied are given.
1815 - County Land Tax, $424.24; Tax on Horses, $739; on Slaves, $20; on Men of Color, $15; Merchants' Licenses, $86.86. Total Taxes, $1,265.10.
1819 - County Land Tax, $718.87; Tax on Horses, $918.08; Town Lots, $273.04; State Tax, $143.74. Total Tax, $3,347.73.
Source: History of
Wayne County, Indiana by Andrew W. Young 1872