1838 SMITH COUNTY TENNESSEE TAX LISTS

 

 

These are the earliest tax lists that exist in their entirety.  Earlier fragmentary tax lists exist  in the form of delinquent lists published in the local Carthage Gazette newspaper.  These lists record only those landowners who failed to pay their taxes on time, so buy law the Sheriff published delinquent lists as a prelude to subsequent legal action.

 

These lists are provided in their raw form.  I’m in the process of cropping and resizing the files, but in the meantime in the interest of making the information available as quickly as possible, here they are.  The legend for the headings is:

 

D rated land = deeded land, taxed at the rate of 5¢ per $100 of value

S rated land = school land, taxed at the rate of 5¢ per $100 of value

Lots = city lots, taxed at the rate of 5¢ per $100 of value

Black Polls = slaves, taxed at the rate of 5¢ per $100 of value

White Polls = whites, 21+, taxed at the rate of 12½¢ per $100 of value

 

A partial transcription and index is also provided. 

 

 

1838 – the original records

 

                        Title Page    p. 1-2

District 1      p. 3-8

District 2      p. 8-14

District 3      p. 14-17

District 4      p. 18-26

District 5      p. 26-31

District 6      p. 31-37

District 7      p. 37-41

District 8      p. 42-51

District 9      p. 51-55

District 10    p. 55-59

District 11    p. 59-65

District 12    p. 66-70

District 13    p. 71-74

District 14    p. 75-78

District 15    p. 78-83

District 16    p. 83-89

District 17    p. 89-95

District 18    p. 95-97

District 19    p. 97-100

District 20    p. 101-103

District 21    p. 103-106

District 22    p. 106-110

District 23    p. 110-113

Summary     p. 114-116

 

 

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Page 2

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Page 4

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