Christian County

This page created 5 Feb 2013

Tax Lists

The records below focus on entries involving the following persons. I have endeavored to find all entries involving them from time Linah Mims's relatives moved to Christian County, about 1809 until he left the area, about 1833. Because the records are not indexed, and are handwritten and difficult to read, some were no doubt missed.

Linah Mims Moved to Christian Co. from Richmond, Virginia about 1817, with his wife Rebeccah Davis, and their family.
Jane (Clendenin) Davis Mother of Rebeccah Davis, moved to Christian Co. from Greenbrier Co. Virginia around 1815.
Thomas Arbuckle Husband of Jane Clendenin's daughter Jane, moved to Christian Co. from Greenbrier Co. Virginia around 1809.
David Breeding Husband of Jane Clendenin's daughter Sarah, moved to Christian Co. from Greenbrier Co. Virginia around 1809.
William Long Husband of Jane Clendenin's daughter Elizbeth, moved to Christian Co. from Greenbrier Co. Virginia around 1809. It is assumed that the William Long listed below is this one because he was in the same part of Christian Co. as the others mentioned here, but there were others of the same name in the county.
Shadrack Mims Distant cousin of Linah Mims

The tax lists were made annually, listing the various items subject to tax. Note that the sequence of the columns in the right half of the chart is different in some years. The terms "ditto" it's abbreviation "do," and "same" generally mean "the same as above," though in the "in whose name surveyed/patented" columns it apparently means same as the column to the left.

The three "rates" for acreage reflect land with different value; different tax rates were applied to the three grades of land.

The "in whose name entered" column is supposed to record the name of the person who requested a survey of a parcel to be claimed under rights obtained for military service or by purchase from the Commonwealth. Such rights were frequently sold or transferred, often multiple times, before a specific parcel was defined by a survey. If the rights were sold after the entry, but before the survey was issued, the "in whose name surveyed" is supposed to record in whose name the survey was issued. If the rights were sold after the survey but before the patent (deed from the state) was issued, and the "in whose name patented" column is supposed to record the name in which the patent was finally issued. It was most commonly left blank, presumably indicating that the patent was issued to the same person who had the parcel surveyed.

The "rate of covering" column, also known as "rate per season," refers to the breeding of horses. The tax payer had to pay taxes on the amount he charged for stud fees.

It appears that some items supposedly subject to tax were not recorded each year. For example, the County Court Orders show Gideon D. Cobb obtaining his tavern license many more years than recorded below. In the later years below, the date column is present, but not populated. In some cases the images are unclear, and ink bleeding through from the reverse side makes reading difficult. Therefor some of the information below may be in error, particularly the names in the "in whose name entered" columns.

More on taxation and tax lists in this period can be found in an article by Kandie Adkinson on the Kentucky Secretary of State website.

 

1809:

None of the people listed above were found.

1810:

Pages Persons name 1 rate 2 rate 3 rate County Water course In whose name White males Blacks above 16 Total Blacks Horses Stud horses Rates of covering Retail store Tavern license Town lots Wheel carriages
Entered Surveyed Patented
2 Thomas Arbuckle     200 Christian Sinking Fork Hugh Hannah same   1 3 14 13            
6 David Breaden     200

Christian

Pond Lick J Davis J Allen   1 2 5 6            
53 William Long     200 same Trade Water Tho Wells E Brasher   1     2            

1811:

Pages Persons name 1 rate 2 rate 3 rate County Water course In whose name White males over 21 White male over 16 under 21 Blacks above 16 Total Blacks Horses Stud horses Rates of covering Retail store Wheel carriages Town lots Qualified to vote
Entered Surveyed Patented
2 Thomas Arbuckle     200 Christian Little River Hugh Hannah same   1     1 4           1
7 David Breaden     200

Christian

Pond Lick J Allen same   1   1 4 6           1
49 William Long     200 Christian Trade Water E Brasher same   1       2           1

1812:

Pages Persons name No acres of land County Water course In whose name White males over 21 Blacks above 16 Total Blacks Horses etc Stud horses Rates of covering Retail store Tavern license Value of town lots Wheel carriages
1 rate 2 rate 3 rate Entered Surveyed Patented
2 Thomas Arbuckle     200 Christian Little River Hugh Hannah same   1   1 5            
4 David Breedin     200

Christian

Pond Lick J Allen B Allen   1 1 4 8            

1813:

Pages Persons name No acres of land County Water course In whose name White males over 21 Blacks above 16 Total Blacks Horses etc Stud horses Rates of covering Retail store Tavern license Value of town lots Wheel carriages
1 rate 2 rate 3 rate Entered Surveyed Patented
1 Thomas Arbuckle     200 Christian L River Hugh Hamer same   1 1 1 5            
7 David Breeding     200

same

L River J Allen same   1 2 5 10            
43 William Long     200 same T Water T Wells E Brasher   1     3            

1814:

Pages Persons name Lands County Water course In whose name entered Surveyed Patented White males over 21 years Blacks above 16 Total Blacks Horses etc Stud horses Rates of covering Wholesale & retail stores Tavern license Town lots Wheel carriages Value of lane per acre Total value *
1 rate 2 rate 3 rate
2 Thomas Arbuckle     200 Christian Little River H Hannad same   1 1 2 4               1700
54 William Long     200 Hopkins T Water Ths Wells E Brasher   1     3             2 500
63 Shadrack Mims   285   Christian Elk Fk J B Campbell same   1 4 9 3             3 3706
  42   same same S Johnson                         5
  250   same West Fork H Land                         1.50

* except stud horses & jacks

1815:

Pages Persons name Lands County Water course In whose name entered Surveyed Patented White males over 21 Blacks above 16 Total Blacks Horses, mares, mules, jennies Stud horses & jacks Rates of covering Wholesale & retail stores Tavern license Town lots Wheel carriages Value of lane per acre Total value *
1 rate 2 rate 3 rate
3 Thomas Arbuckle     199 Christian Little River Hugh Hannah same   1 1 3 4             6 2162
51 William Long     200 same Trade Water Thos Wells E Brasher same 1     4             2 530
62 Shadrack Mims   285   Christian Elk Fk     J B Campbell 1 3 7 3             3 3487
  42   same same     S Johnson                     3
  250   same West Fork     H Land                     3

* except stud horses, jacks & billard tables

1816:

Page Persons name chargeable with tax Lands County Water course In whose name entered Surveyed Patented White males over 21 Blacks above 16 Total Blacks Horses mares mules Stud horses & jacks Rates of covering Wholesale & retail store Tavern license Value of land per acre Total value except stud horses
1st rate 2nd rate 3rd rate
1 Thomas Arbuckle   220   Christian L River     [?] 1 1 3 5         10 3170
44 William Long     200 same T Water T Wells E Brasher   1     4         2 525
49 Shadrack Mimmus   285   same Elk Fork J B Campbell     1 3 7 5         4 3900
  42   same   S Johnson                     4
  250   same WFork same                     3

1817:

Page Persons name chargeable with tax Lands County Water course In whose name entered Surveyed Patented White males over 21 Blacks above 16 Total Blacks Horses mares mules Stud horses & jacks Rates of covering Wholesale & retail store Tavern license Wheel carriages Value of land per acre Total value except stud horses
1st rate 2nd rate 3rd rate
3 Thomas Arbuckle   202 [?]   Christian   H Hannah H Hannah WM Morrison 1     4           12 4840 [?]
  200   same Sinking Fork Robt Means John Means James McDaniels                   10
11 David Breeding     200

 

        1 1 3 5             2700
76 William Long   200   same Trade Water Tho Wells Elisha Brasher Elisah Brasher 1     4           2 520
86 Shadrack Mims   285   same Elk Fork Jno B Campbell Jno B Campbell Jno B Campbell 1 3 8 6           4 4605
  45   same Spring Ck Samuel Johnson S Johnson S Johnson                   4
  250   same West Fork Harvy Land H Land H Land                   4

1818:

Tax Book cannot be found.

1819:

Page Persons name chargeable with tax Lands County Water course In whose name entered Surveyed Patented White males over 21 Blacks above 16 Total Blacks Horses mares mules Stud horses & jacks Rates of covering Wholesale & retail store Tavern license Wheel carriages Value of land per acre Total value except stud horses
1st rate 2nd rate 3rd rate
2 Thomas Arbuckle   200   Christian Little River Robert Means John Means Jas McDaniel 1 2 6 7           18 6000
same for heirs of James McDaniel   140   same same Jas McDaniels Jas McDaniels Jas McDaniels Jr                   18 2520
31 Jane Davis                     1 1             75
64 William Long     200 Christian Trade Water Thos Wells Elijah Brasher same 1     5           2 1150
67 Linah Mims                 1 2 3 4         1   1550

1820:

Page Persons name chargeable with tax Lands County Water course In whose name W over 21 B over 16 Total B Horses Studs Rates of covering W & R store Tavern Wheels Value of land Total value
1 2 3 Entered Surveyed Patented
3 Thomas Arbuckle   250   Christian Sinking Fork       1 2 2 8           10 3800
18 Jane Davis   71   Christian Little River         1 5 1           3.50 1648
40 William Long     200 same Trade Water Thos Wells Elijah Brasher same 1     3             920
47 Linah Mims                 1 1 1 2             300

1821:

Page Persons name chargeable with tax Lands County Water course In whose name White males over 21 Blacks over 16 Total Blacks Horses mares & mules Stud horses & jacks Rates of covering Wholesale & retail store Tavern licenses Wheeled carriages Value of land Total value except stud horses
1st rate 2nd rate 3rd rate Entered Surveyed Patented
2 Thomas Arbuckle   200   Christian Little River R Means Jno Means I M Daiet [?] 1 1 1 9           9 2650
8 David Breeding   8   same Little River W Allin B Allin D Breeding 1 3 5 4           10 2280
22 Jane Davis   71   Christian Little River J Davis J Davis J Davis   1 5             4 1384
41 William Long     200 same T Water Thos Wells L Brasher L Brasher 1     3           4 930

1822:

Badly damaged; center of all pages totally obscured, and the remainder of most pages faint and nearly unreadable

Page Persons name chargeable with tax Lands County Water course In whose name White males over 21 Blacks over 16 Total Blacks Horses mares & mules Stud horses & jacks Rates of covering Wholesale & retail store Tavern licenses Wheeled carriages Value of land Total value except stud horses
1st rate 2nd rate 3rd rate Entered Surveyed Patented
1 Thomas Arbuckle   200   Christian unreadable unreadable unreadable unreadable [?] [?] [?] [?]           [?] unreadable
6 David Breeding     8 Christian unreadable _ Allen B Allen D Breeding 1 3 4 4           4 2032
18 Jane Davis                   1 4           1   1100
39 William Long     200 do T Water T W__ unreadable same 1     5           2 540
44 Mims *                 1 2 5 2             100 [?]

*entry crossed out; given name unclear, but does not look like Linah

1823:

Page Persons name chargeable with tax Lands County Water course In whose name W over 21 B over 16 Total Blacks Horses etc Stud h Rates of covering W & R store T license W carriages Value of land Total value
1st rate 2nd rate 3rd rate Entered Surveyed Patented
1 Thomas Arbuckle 200     Christian Sinking Fork R Means J Means Ms David 1 1 2 10           15 4000
25 Jane Davis     71 same L River         2 7 1         1 2328
51 William Long     200 same [?] Thos Wells E Brashier E Brashier 1     6           2.50 700
44 Linah Mimms                 1     3             181

1824:

Page Persons name chargeable with tax Lands County Water course In whose name Whites over 21 Blacks over 16 Total Blacks Horses & mules Studs & jacks Rates of covering WS & retail store Tavern licenses Pleasure carriages Rates per acre Total value
1st rate 2nd rate 3rd rate Entered Surveyed Patented
1 Thomas Arbuckle   200   Christian Little River R Means R Means R Means 1 1 1 11           10 3000
4 David Breeding   244   do do     Sys C_rving                   8  
  8   do do   B Allen D Breeding 1 4 5 7           4 5000
19 Jane Davis   100   do Little River         3 8 1           2 2802
43 W D Long Senr     200 Christian T Water T Wells E Bragiar same 1     5           2.50 [?] 640 [?]
44 Lina Mimms                 1     3             135 [?]

1825:

Page Persons name chargeable with tax Lands County Water course In whose name Entered Surveyed Patented White males over 21 Blacks over 16 Total Blacks Horses mares mules jennies Stud horses & jacks Rates of covering Wholesale & retail store Tavern licenses Wheel carriages Town lots Rates per acre Total value*
1st rate 2nd rate 3rd rate
1 Thomas Arbuckle 200     Christian S Fork R Means G Means G Means 1 3 5 11             10 5000
same, gardian for Jane Long     50   L River                           2 100
5 David Bradley 244     do S Fork                           6  
  8   do L River S Allen same same 1 3 3 4             6 2712
38 William Long   200   Christian Trade Water Thos Wells same same 1     4             2.50 700
43 Lineah Mims                 1   1 5               665

* except stud horses, jacks & billard tables

1826:

Page Persons name chargeable with tax Lands County Water course In whose name Entered Surveyed Patented White males over 21 Blacks over 16 Total Blacks Horses etc. Studs & jacks Rates of covering Wholesale & retail store Tavern licenses Wheel carriages Rates per acre Total value
1st rate 2nd rate 3rd rate
1 Thomas Arbuckle 200     Christian         1 3 5 4           5 3770 [?]
6 David Breeding   244     " Little River       1 3 6 10           7 3477
    8   " Little River Wm Allen B Allen D Breeding                   3
38 William Long     200   " Trade Water Thos Wells same E Brshear       5           1.50 500
43 Linah Mimms                 1   1 3             350
42 Adison Mimms                 1     1             100

1827:

Page Persons name chargeable with tax Land County Water course In whose name Entered Surveyed Patented White males over 21 Blacks over 16 Total Blacks Horses etc. Studs & rate of c Stores Tavern licenses Wheel carriages Value of land Total value
1st rate 2nd rate 3rd rate
1 Thomas Arbuckle 200     Christian Sinking Fork John Means Robt Means J I McDaniel 2 3 5 14         5 3970
64       "   do Geo Loffties same                 5
9 David Breeding   244     " Little River J G Brown same same 1 2 3 5         5 2354
  8     "   "   "                     3
41 William Long Snr     200   " Trade Water Thos Wells E Brashear same 2     5         2 600
41 William Long Jnr     82   "   " Adam Gray same same 1     2         1.25 200
46 Linah Mims                 1   1 1           260
46 Addison Mims                 1                  

1828:

Page Persons name chargeable with tax Land County Water course In whose name Entered Surveyed Patented White males over 21 Blacks over 16 Total Blacks Horses etc. Studs & rate of c Stores Tavern licenses Wheel carriages Value of land Total value
1st rate 2nd rate 3rd rate
1 Thomas Arbuckle   200   Christian Little River J Means same J I McDaniel 1 5 9 14         5 4044
  64     "   "                       5
  39½     "   "                       5
39 William Long Jnr     86   " Trade Water A Gray same same 1     2         1.50 229
39 William Long Snr     100   " same E Brashear     2     3         105 250
43 Linah M__*     36   " Little River       1 1 2 2         __* __*
45 Addison Mims                 1     1           40

* obscured by stain

1829:

Page Persons name chargeable with tax Land County Water course In whose name Entered Surveyed Patented White males over 21 Blacks over 16 Total Blacks Horses etc. Studs & rate of c Stores Tavern licenses Wheel carriages Children at school Children 4 to 15 Value of land Total value
1st rate 2nd rate 3rd rate
1 Thomas Arbuckle   200   Christian Little River       1 1 7 16             5 3777
  64     "   "                           5
  39½     "   "                       2 6 5
39 William Long Jnr     75   " Trade Water A Gray same same 1     2           1 2 250
39 William Long Snr     100   "   " T Wells E Brashear same 1     3         3 3 2 325
43 Adison Mims                 1     1               20
43 Linah Mims     36   Christian Little River       1   1 2         2 4 6 591

1830:

Page Persons name chargeable with tax Land County Water course In whose name Entered Surveyed Patented White males over 21 Blacks over 16 Total Blacks Horses mares mules & jennies Stud horses & jacks Rates of covering Wholesale & retail stores Tavern licenses Wheel carriages Value of land Total value*
1st rate 2nd rate 3rd rate
1 Thomas Arbuckle   364   Christian Little River       1 1 6 17           5 4645
  110   same same                         4
  52   same same                         5
  50   same same                         5
same for estate of James McDaniel   140   same same James McDaniel Jas McDaniel James McDaniel   1 1             5 1000
41 William Long     82 Christian Trade Water A Gray A Gray A Gray 1     2           2 260
41 William Long Snr     100 same same T Wells   E Brashear 1     2           2 400
47 Andrew Mimms                 1                    
47 Linah Mimms     36   Christian Little River       1   1 2           4 494

* except stud horses etc.

1831:

Page Persons name chargeable with tax Land County Water course In whose name Entered Surveyed Patented White males over 21 Blacks over 16 Total Blacks Horses mares mules & jennies Stud horses & jacks Rates of covering Wholesale & retail stores Tavern licenses Wheel carriages Children age 5 & under 16 Value of land Total value*
1st rate 2nd rate 3rd rate
1 Thomas Arbuckle                 1 2 7 12             5 233 [?]
42 Linah Mims                 1   1 2           4   310
agent for John H Mims   30   Christian L River                           4 120

* except stud horses etc.

1832:

Tax Book cannot be found.

1833:

Page Persons name chargeable with tax Land County Water course In whose name Entered Surveyed Patented White males over 21 Blacks over 16 Total Blacks Horses mares mules & jennies Stud horses & jacks Rates of covering Wholesale & retail stores Tavern licenses Town lots Wheel carriages Children age 5 & under 16 Negros hired out Value of land Total value*
1st 2nd 3rd
60 Linah Mims agent for John H Mims   30   Christian L River       1     1                 4 140

* except stud horses etc.

1834:

Tax Book cannot be found.

1835 - 1838:

None of the people listed above were found.

I have copies of each of the pages extracted above. Please contact me for clarification or copies, using the link below.

Source: Abstracts were made from the following Family History Library films of Christian Co. Tax Lists:

before 1817
  # 7926
1817 - 1831
  # 7927
after 1831
  # 7928

 

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