The
1818 tax lists were originally on file in the manuscript book
at the Campbell County Register of Deeds in Jacksboro, TN. These
records were microfilmed through the efforts of Mr. J.T. Heatherly
and Pollyanna Creekmore (compiler of the book "Early East Tennessee
Taxpayers", copyright
1980) and made available in the McClung Collection at the Lawson
McGhee Public Library in Knoxville TN. The lists appearing
on this website were transcribed from that microfilm.
Taxes
in 1818 were based on legislation from 1815 which levied the
following taxes:
- 18 3/4 cents on each hundred acres of land
- 37 1/2 cents on each town lot
- 12 1/2 cents on each white poll
- 25 cents on each slave poll where the slave was between 12
and 50 years old
- the price of the season of one mare on each stud horse
- 50 dollars on each retail store
- 5 dollars on each license to keep "an ordinary or house of
entertainment, or to sell spiritous liquors by a less quantity
than a quart"
- 5 dollars on each four wheel carriage for pleasure
- 2 1/2 dollars on each two wheel carriage for pleasure
- 25 cents on each deck of cards imported into the state
- 15 dollars on each pedlar and hawker not exempted by law
Campbell County
also levied taxes on:
- 50 cents on each 100 acres of land
- 50 cents on each free poll
- 75 cents on town lots and slaves
- 5 dollars on stores and pedlars
- a jail and a poor tax were also levied
In the 1815
legislation taxable property and polls were defined as:
"All lands to which the Indian
title has been extinguished & not exempt from the payment of public taxes held by grant,
deed, entry, dower, occupancy & pre-emption, and all
free males between the age of twenty-one and fifty years;
all slaves between the age of twelve and fifty years; all
town lots, stud horses or jacks, kept for mares, all retail
stores as well as medicine as merchandize, all taverns or
retailers of spirituous liquors, all pleasurable carriages,
all pedlars and hawkers, except such as are exempt by law."
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