In 1792, shortly after Kentucky became the 15th state, the General Assembly passed legislation that established a "Permanent Revenue." Commissioners would be appointed to make a "true and perfect account of all persons and of every species of property belonging to or in his posession or care, within the district." Tax collection would be on an annual basis as it is today. If persons owned property in other counties, the property was declared by the owner in his county of residence or penalties were imposed. Unlike city or county levies or poll taxes, the state revenue tax did not exempt veterans, women, free blacks, impoverished, ministers, the infirmed, or others. Simply owning a horse was justification for being included on the tax rolls. For that reason, Tax Lists can serve as an annual census. Tax Lists from 1795 to 1840 included columns that identified the original persons entering, surveying, and patenting the land reported by the taxpayer. These columns can be a valuable resource for determining chain of title and plotting land location. The article, "Researching Early Kentucky Tax Lists: 1792-1840," first published by the Kentucky Genealogical Society, provides a summary of legislation regarding state revenue taxes and offers suggestions for additional research.
Please click the following link for the article titled: "Researching Early Kentucky Tax Lists: 1792-1840".