Livingston County

This page created 11 Jan 2013

Tax Lists

The records below focus on entries involving the following persons. I have endeavored to find all entries involving them from the establishment of Livingston County on 21 May 1799 until Eddyville and surrounds became part of newly formed Caldwell Co. 1 May 1809. Because the records are not indexed, and are handwritten and difficult to read, some were no doubt missed.

Gideon Dyer Cobb Moved to Eddyville from Fair Haven, Vermont as part of the party organized by Matthew Lyon about 1800, with his wife Modena Chittenden Clark, and their eldest son, Caleb.
Samuel C. Clark Lived with Gideon, and is assumed to be a relative of Gideon's wife, but that is unproved.
Matthew Lyon Organizer of the move to Eddyville, second husband of Modena (Clark) Cobb's sister Beulah.
Elijah G. Galusha Cousin to Modena (Clark) Cobb; son of her aunt Beulah Chittenden by her first marriage.
John Hallick Married Gideon and Modena's daughter Hannah; nothing is known of his history before he arrived in Eddyville.
Hanson Catlett Married Matthew Lyon's daughter Minervia; may have been part of the party from Vermont.
John W. Throop A member of the party from Vermont, father of Lucy, wife of Elijah Galusha.

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.

1800:

None of the above persons found.

1801, Upper District:

Page Date Person charged with tax Acres of land Land lies in In whose name White males Blacks above 16 Total Blacks Horses mares Stud horses Retail store Tavern licence Value town lots Wheel carriages
1st rate 2nd rate 3rd rate County Water course Entered Surveyed Patented above 21 above 16
9 6 Jul Gideon D Cobb      

 

        1       1     1 200  
10 7 Jul Matthew Lyon   1560  

Living- ston

Eddy Ck       1       2       2000  
  260   ditto Lick Ck                          
  1000   ditto Cumber- land waters                          
totals   2820                                
9 6 Jul John W Throop                 1               100  

1802, Upper District:

Page Date Person charged with tax Acres of land Land lies in In whose name White males Blacks above 16 Total Blacks Horses mares Stud horses Rate of covering Retail store Tavern licence Value town lots Wheel carriages
1st rate 2nd rate 3rd rate County Water course Entered Surveyed Patented above 21 above 16
3 4 Sep Gideon Cobb      

do

        1       1            
8 23 Jun Matthew Lyon   1000  

Hender- son

No fork Dalton Ewd Dawse do do 1   2 3 12 1 3 20   400  
  100   Living- ston Cumber- land Rv Peter Johnston do do                      
    200 do do do do do                      
  200   do Eddy Cr Robert Dobbins same                        
    200 do Eddy waters John Maddox                          
  200   do do D Hayetton                          
  100   do do A Mathes                          
  200   do Lick Cr waters O P White                          
9     200 Living- ston Eddy Cr                            
  200   do do Joel Paine                          
totals   2000 600 = 2600                              
3 22 Jun Samuel Clark   200   Living- ston Big Eddy Cr --?-- Martin same   1       1            
5 20 Jul Elijah Galusha     400 do Hammonds Cr same     1                 120  
    400 do ditto Samuel Watson                          
    400 do ditto Enoch Matez                          
14 25 Jun John Throop       do         1       1         50  

1803, Upper District:

Page Date Person charged with tax Acres of land Land lies in In whose name White males Blacks above 16 Total Blacks Horses mares Stud horses Rate of covering Retail store Tavern licence Value town lots Wheel carriages
1st rate 2nd rate 3rd rate County Water course Entered Surveyed Patented above 21 above 16
9 25 Aug Gideon D Cobb      

 

        1       2            
1   Matthew Lyon   1000  

H C

Tred waters Edward Davis     1 1 3 5 12         400  
  200   L C C waters Peter Johnston same same                      
    200 ditto same ditto same same                      
    200 same Eddy Cr Robert Dobbins same                        
    200 same same Maddox same                        
    200 same same John Talor same                        
    200 same same John Hepelton                          
    200 same same Joel Pine                          
    100 same same D A Mathes                          
    150 same same Robert Dobbins                          
    200 same same                            
2   200   L C same Joseph Robertson                          
  75   L C same Margerat Dobbs                          
totals   1475 1650 = 3125                              
9 25 Aug Samuel Clark   200   Living- ston Eddy Cr Ruter Martin same   1                    
1 22 Sep Elijah Galusha     400 L C Hammonds Cr same     1                 120  
    400 ditto same Samuel Watson                          
    400 ditto same Enoch Mates                          
1 22 Sep Hanson Catlett   400   Living-ston Eddy waters same     1       1         40  
1 22 Sep John W Troop                 1       2         150  

1804, Upper District:

Page Date Person charged with tax Acres of land Land lies in In whose name White males Blacks above 16 Total Blacks Horses mares Stud horses Rate of covering Tavern licence Retail store Value town lots  
1st rate 2nd rate 3rd rate County Water course Entered Surveyed Patented above 21 above 16
3 29 Apr Gideon D Cobb      

Living- ston

        1       1         1 5
10 10 Sep Matthew Lyon     1000

Hender- son

N fork waters Edward Davis     1 1 5 3 12         10 [?] 20 ea
  200   Living- ston Cumberland ___ Jonson same                     10 [?] 10 ea
    200 do Eddy Cr Robt Dobbins same                    

20 [?]

5 e
    200 do   Jno Maddox                          
    200 do   Jno Taylor                          
      [entries crossed out]                            
    200 do   Jo Hiselton                          
11     200 Living- ston   A ____                          
    200 do Lick Cr __ White same                        
    200 do Eddy Cr Jo Robertson same                        
  75   do do Margerat Dobbs                          
    200 do                              
totals   275 2600 = 2875                              
3 29 Apr Sam C Clark   200   do Eddy Cr Rub___ same   1                    
7   Elijah G Galusha     400 do Hammonds Cr Samuel Watson same   1                 [?] [?]
    200 do do Enoch Mail same                        
    400 do do E G Galusha same                        
4 4 Jul Hanson Catlett     400 do Eddy Chas Huffman same   1   1 1 3            
    400 do Eddy Michal same                        
    200 do Cumberland Peter --?-- same                        
17 29 Dec J W Throop                 1     1           2 $5 each

1805:

Only one of the two districts appears on the film. The Clerk of Court's certification says it is for the Upper District, but the names and water courses listed match those of the Lower District. None of the above names appear.

1806, Upper District:

Page Date Person charged with tax Acres of land Land lies in In whose name White males Blacks over 16 Total Blacks Horses Studs Rates of covering Retail stores Tavern licence Town lots Wheel carriages
1st rate 2nd rate 3rd rate County Water course Entered Surveyed Patented over 21 over 16
9 2 Jul Gideon D Cobb      

do*

        1   1 2 2            
20 17 Jul Mathew Lyon     1000 Hender- son Tradewater Down do do 1 1 3 5 9         400  
  200   Living- ston Cumberland Johnson do Walker                      
    200 do do do do do                      
  200   do Eddy Dobins do                        
    200 do do Madox do                        
    200 do   Taylor do                        
    200 do do do do                        
    200 do do Hophton                          
    100 do   Armstrong                          
  200   do do Robison                          
  75   do   Hood                          
    400 do   Stewart                          
    200 do Lick White                          
    30 do do                            
totals   675 2730 = 3405                              
9 2 Jul Samuel C Clark   200   do* Eddy Martin do   1             $120      
14   Elijah Galusha     200 do*         1       1         200  
                      1              
33 10 Sep John Throop                 1                    
21 9 May Griffin Long     400 do Spring Cr own own   1       3            

* The first entry above that is not "do" is Henderson, but it seems likely the writer intended these to refer to Livingston instead.

1807, Upper District:

Page Date Person charged with tax Acres of land Land lies in In whose name White males Blacks over 16 Total Blacks Horses Tavern licence Retail stores Stud Horses Rates of covering Wheels of pleasure Town lots Prices
1st rate 2nd rate 3rd rate County Water course Entered Surveyed Patented over 21 over 16
6   Clark & Cobb                 2   2 3 1           1 10
23   Matthew Lyon     1000 Hender- son Twater Edwd D___ do do 1 1 3 5 9             $400
  200     Cumberland Peter Johnson do D Walker                        
    200   do own do do                        
  200     Eddy R Dobbins do                          
    200   do Jno Madox do                          
    200   do J Taylor do                          
    200   do do do                          
    200   do do do                          
    100   Eddy Cr A Mathis do                          
  200     do Jos Robison do                          
  75     do M Dodd do                          
    400   do M Stewart do                          
    200   Lick Cr J T White do                          
    30   do D Davidson do                          
totals   675 2730 = 3405                                
16   G Elij Galusha     200   Hammonds Cr own do   1       1           9 60
38   W Jno Troop Sen                 1                      
38   W Jno Troop Jr                 1       1           2 50
23   Griffin Long     400   Livingston own do   1       7              

1808, Upper District:

Page Date Person charged with tax Acres of land Land lies in In whose name White males Blacks over 16 Total Blacks Horses Stud Horses Rates of covering Retail stores Tavern licence Town lots Wheel of pleasure  
1st rate 2nd rate 3rd rate County Water course Entered Surveyed Patented over 21 over 16
7   Cobb & Clark                 2       1         2   Eddyville $50
20   Matthew Lyon     1000 Hender- son T water Douse do   2   4 9 12     1   40   Eddyville $400
  200   Living-ston Cumberland Johnson do                          
    200 do do do do                          
  200   do Eddy Boverson do                          
    200 do do Maddox do                          
    200 do do Hoaselton do                          
    100 do do Mathews do                          
    200 do do Pain do                          
    200 do do Dobbins do                          
    200 do do Swift do                          
    188 do do Rutter do                          
    123 do do Ware do                          
    400 do do Stuart do                          
  50   do do Dobbins do                          
    74 do do Dodds do                          
    200 do do Roberson do                          
    200 do do Taylor do                          
    200 do do do do                          
    200 do Lick Cr J F White do                          
    30 do do Davidson do                          
    200 do do J Relehy do                          
    400 do do M _athes do                          
totals   450 4515 = 4965                                
12   G Elisha Galusha   5   Living- ston Cumberland Walker do   1       1              
    200 do do do do                     5   Eddyville $__
6   Hanson Catlett     250 Living- ston Cumberland Walker do   1       2       2 30 1 Eddyville $600
    400 do Eddy G Catlett do                          
    400 do do own do                          
    200 do do J Dobbens do                          
31   W Jno Troop                 1                      
19   Griffin Long     400 do Livingston [crossed out] do   1       7              

1809, Upper District:

Page Date Person charged with tax Acres of land Land lies in In whose name Whites over 21 Blacks over 16 Total Blacks Horses Studs Rates Licences Stores Town Value Couger [?] Wheels
1st rate 2nd rate 3rd rate County Water course Entered Surveyed Patented
5   Cobb & Clark                 2     2     1   4 $200    
20   Matthew Lyon     1000 Hopkins Trade water E Doss same same   4 10 8       1 40 $400    
  200   Living-ston   B Johnson same same                        
    200 same Eddy T Roberts same same                        
  200   same same Johnson same same                        
    200 same same Maddox same same                        
    200 same same Hanellon same same                        
    100 same same E Mathes same same                        
    200 same same J Pain same same                        
    200 same same R Dobins same same                        
    200 same same G Swift same same                        
    188 same same J Rutter same same                        
    123 same same [?] same same                        
    400 same same M Stuart same same                        
  50   same same J Dobins same same                        
    74 same same H Dood same same                        
    200 same same J ___ same same                        
    200 same same Jno Taylor same same                        
    200 same same same same same                        
    200 same same J White same same                        
  30   same same same same same                        
    200 same same                              
    400 same same D McMahan same same                        
    200 same same   same same                        
    175 same same   same same                        
totals   480 4860 = 5340                                
6   Hanson Catlett     400 Living- ston Eddy       1                      
27   John Troop                 1               2 $300    
18   Griffin Long     400 same Spring Cr _ Long same   1     5                
    200 same Crab Cr Jas Berry same                          

1810:

Eddyville and the surrounding area became part of Caldwell Co. effective 1 May 1809. None of the individuals listed above appear in 1810

 

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 Family History Library films of Livingston Co. Tax Lists, FHL #8119


 

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