Delaware County, Iowa

Tax Ledger

 

 

Delaware County First Tax Assessment Roll

History of Delaware County, Iowa, Western Historical Company, Chicago, 1878

Page 353-354

 

   Among the early records of Delaware County preserved in the Treasurer's office, at Delhi, are the abstracts of the assessment rolls of 1842, 1843, 1845, and 1847. The first tax assessed in Delaware was in 1842, and the first assessment roll is an interesting historical document, as it not only shows the amount of taxes paid and the names of the actual settlers in Delaware County at that time, as very few were non-residents. The document, of which the following is a copy, was written upon two sheets of letter paper, by C. W. Hobbs, Clerk, and it will be interesting to compare them with the tabular statement of valuation and taxes levied in Delaware County, for 1877, as showing the results of thirty-five years of growth and progress.

    The closeness with which the tax of 1842 was collected is remarkable. Modern tax gatherers would be glad to see the example imitated in later days.

 

 

"Delaware County, Iowa Territory, ss.: In the name of the United States of America, Iowa Territory, to wit:

       Leroy Jackson, Collector of Taxes for Delaware County: You are hereby commanded to collect the taxes charged in the foregoing abstract of assessment roll, by demanding payment of the persons charged therein, and sale of their goods and chattels, severally, or by sale of the tracts of land or lots mentioned in said abstract, according to exigency, and that you pay over all moneys collected by you by virtue of this precept, as directed thereby, monthly, and that you return this precept, together with the abstract of the aforegoing  roll, and an account of your acts thereon, to me on or before the 1st day of January next ensuing the date hereof."

CHARLES W. HOBBS.

Clerk to County Commissioners of Delaware County, Iowa Territory.

 

Sept. 5 1842   

 

Abstract of the Assessment Roll of Delaware County,

as returned and Accepted by the County Commissioners For 1842

 

Last Name First Name Tax Due How Paid
Corbin John $3.14 3/4 is to pay $3.30; paid
Kibbee Lucius, Jr.  $2.17 1/2 Hobbs pays; paid
Eads William $3.47 1/2 Paid
Lyons Henry W. $1.95 Holt Pays
Hutson Robert B. $3.47 1/2 Paid
Eads Thomas $2.08 1/2 Paid
Clark John $2.25 Paid
Paddleford Wm. R. $2.04 1/2 Paid
Paddleford Adin $1.75 Paid
Coffin Clement $2.12 1/2 Hobbs pays; paid
Osboro Charles $0.25  
Tubbs Emily $0.25 Paid
Cole James $1.45 1/2 Paid
Montgomery James $2.10 Paid
Wiltse Leonard $2.42 1/2 Paid
Wiltse Wellington $2.27 1/2 Paid
Moreland David $5.13 Paid
Landis Jacob $1.70 Paid $2.70
Melugin John $2.20 Paid
Dickson Missouri $4.40 Paid
Rutherford James $2.05 Cr. $0.60 paid; paid
Hubbard Ezra $2.35 Paid; Cr. Blacker, $0.65
Dillon Gilbert D. $3.00 Paid L. J.
McCullom Duncan $2.25 Paid, $1.05
Benson Job $1.65 Paid
Burnham William $2.00 Over age; $1.00
Whitaker Samuel $4.65 Paid
Rutherford Joseph $2.63 1/2 Hobbs pays
Blanchard Joseph $1.00 Paid
Hoag William $0.50 Burnhan to pay $0.25
Ogleby Joseph $1.00 Paid
Phillips Fayette $2.40 1/2 S. Philip to pay $2.00; paid
Phillips Simeon $1.72 Paid
Barrett Richard F. $4.00 Paid $2.00 (illegible), $2.00
Venters/Freutrees Eleazor $9.50 Paid
Crawford James $4.00 Paid
Keeler John $2.77 1/2 Paid
Penn John W. $1.20 Paid over; 30 due J. H. P.
McMullin William $1.50 Eads paid
Pike Joel $0.75 Paid
Davis William $0.75 Paid
Eads James $1.531/2 Paid
Whitesides Abraham $2.871/2 Paid
Cutler John $1.50 Paid
Dance D. E. $2.25 Hobbs pays; paid
Fugate Josiah $1.06 1/4 Paid
Bennoist John B. $1.62 1/2  
Woods W. L. $1.25 Paid
Scoggins Edmund $1.40 Hobbs pays; paid
Brown Daniel $1.65 Paid
Reed Morris $1.41 1/2 Paid
Browne Alexander $2.17 3/4 Paid
Hinkle John $1.37 1/2 Paid
Minkley/Minkler Hiram $1.38 Paid
Tubbs Horace $1.30  
Baker Henry  $2.22 1/2 Paid
Clark Jacob $1.14 Eads is to pay
Lull Joseph $1.50 1/2 Over age; $1.00 paid
Hobbs Charles W. $1.92 1/2 Hobbs pays; paid
Cole Thomas $2.27 1/2 Eads pays
Montgomery Wm. $1.12 1/2 Over age; $1.00 paid
Baker Albert $1.30 Paid
Gilmore Cylus (Silas) $1.75 Paid
(Torrence) Torents R. $1.25 Paid
Dean Moses $1.40 Paid
Bradley John $1.96 Paid
Hite William $0.25 Paid
Lowe Hawley $1.45 Paid
Olmsted O. A. $1.47 1/2 Paid
DeLong John $1.82 1/2  
Livingston John $1.30 Paid
Madison Angus $1.42 1/2 Paid
Rose Hugh $1.57 1/2 Paid
Livingston John $1.60 Paid $0.60; L. J. $0.60 paid
Livingston James $1.60 Over age; $1.00 paid; $0.60
Kameron Rheinard $1.13 Paid
Laughlin Arthur $1.131/2 Paid
Aubrey Roland $1.55 Paid
Jackson Leroy $2.221/2 Paid
Carter Henry A. $1.40 Hobbs pays; paid
Carter Hannah $0.85 Hobbs pays; paid
Lowe Jefferson $1.12 1/2 Paid; L. J.