Delaware County, Iowa First Tax Assessment Roll

Delaware County, IAGenWeb

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 The first tax assessed in Delaware was in 1842, and the first assessment roll is an interesting historical document, as it not only shows the amount of taxes paid and the names of the actual settlers in Delaware County at that time, as very few were non-residents.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.
Nicholson	William	$1.25	Paid; L. J.
Hoskins	Henry W.	$1.00	Paid
Paddleford	John	$1.00	Paid
Fargo	Allen	$1.00	Paid
Wiltse	Phippe	$3.00
Cole (Coale)	Liberty	$1.00	Paid
Moreland	Jacob	$1.00	Paid
Bailey	Joel	$1.00	Paid
Keeler	Cyrus	$1.00	Paid
Wiltse	Amesy (Amasa)	$1.00
Marks	Theodore	$1.00	Paid
Cutler	George	$1.00	Paid
Stansberry	Jno.	$1.00	Paid
Whiteside (pole)	W. H.	$1.00	Paid
Hite (pole)	Wm.	$1.00	Paid
	Credit	$177.61 3/4
By error in Barrett's tax		$0.25
			$177.36 3/4

(The following are in a different hand writing, but the payments noted are by the

same hand as the forgoing.)

Last Name	First Name	Taxes Due	How Paid
Blackman	A. J.	$1.00	Paid
Cavinow	James	$0.50	Paid
Mofet (Moffatt)	Frank	$0.50	Hobbs Pays
Thornsbeurg	Daniel	$1.00
Culver	Franklin	$1.50	Paid $1.00
Kelly	Samuel	$1.20	Paid
Blanchard	Iria A.	$0.25	Paid; L. J.
Mulican	Laurence	$1.00
Croford	Theephilus	$0.50	Paid
Landis	Jacob	$1.00	Paid
Eads	Abner	$1.00	Paid
		$177.34	$186.79 -$06.00 $180.79
			$186.79 -$06.00 $180.79