Monday, December 19, 2022

Caswell County, North Carolina, 1856-1857 Fiscal Year Tax Report

 


Here is an interesting Caswell County document kindly shared by a Strader family researcher. It is the 1856 tax report [1856-1857 fiscal year]. Christian Strader is shown as Caswell County Sheriff because at the time the sheriff collected taxes. Christian Strader served as Caswell County Sheriff 1856-1860. Note some of the interesting items taxed. Note also the poll tax (tax on heads or individuals) generated the largest amount of state tax.

Why total Caswell County acreage is shown as only 262,005 is not totally understood. Today we know the total acreage of the county is 273,920. Perhaps this was due to inaccurate surveys at the time. It also may be the total acreage shown excludes certain non-taxable land owned by churches (including cemeteries) and the government. However, note that certain "Town Property" was taxed.

__________

The Caswell County document is from: "Report of the North Carolina Comptroller of Public Accounts, for the Fiscal Year Ending September 30, 1857."

"Statement, Exhibiting the valuation of real estate, and the Taxes derived from each subject of taxation in the several Counties of the State; also the Taxes levied by the Courts of Pleas and Quarter Sessions for County purposes, as follows."

Source: The Weekly Standard (Raleigh, North Carolina), Wednesday, 27 January 1858 [https://www.newspapers.com/image/58243336 - accessed 19 December 2022].

__________

Note the three county tax items: "Poor," "County Expenses," and "Schools."

The taxes allocated to the "Poor" were to fund the Caswell County Poor House and associated cemetery, which became the County Home.

Taxes allocated to "County Expenses" covered the Caswell County Court of Pleas and Quarter Sessions, the various county employees, and county property (courthouse, jail, stocks, etc.).

School taxes were to support the common schools in Caswell County.

__________

The tax rates for "County Expenses" and "Schools" may be confusing. Just read "do" as meaning "same as above."

Thus, the rates for "County Expenses" were "19 cents per $100 value real estate, and 41 cents per poll [head]."

The rates for "Schools" were "6 cents per $100 value real estate, and 18 cents per poll [head]."

No comments:

Post a Comment