Up to 1840 it was the rule to assess property, both real and personal, at the place where the owner, agent, or administrator resided. A change was made by the act of January 16, 1840, which provided that a person holding taxable property in any other county than that in which he resided might send to the assessor of the county where the property was located a sworn list of such property.1 There was a return to the old rule, however, in 1841.2

1 The specific rates levied by the act of February 5, 1842, were: horses and mules, except four for each farmer or laborer, 10 cents a head; cattle over twenty-five in number, 3 cents a head; slaves under ten years of age, 25 cents each; slaves between ten and sixty years of age, 75 cents; gold watches in use, $1; silver watches in use, 50 cents; clocks with metal works, in use, 75 cents; clocks with wooden works, in use, 25 cents. Gammel, op. cit., vol. 2, p. 778. The act of February 3, 1845, levied a tax of 1 cent a head on all cattle; but on cattle, horses, and mules owned by non-residents of the republic, except such as were owners through heirship, the tax was $1 a head; ibid., pp. 778-780.

2 Sec. 38; ibid., p. 200.

3 Ibid., p. 647.

4 Each charter of incorporation provided for the exemption; ibid., pp. 144, 427, 540, 612, 920, 950, 1133, 1149, 1177.

5 Act of January 30, 1845; ibid., p. 1100. The exemption extended to lands not exceeding ten acres, buildings, and furniture.

The mixed system of ad valorem and specific taxes obviated. many of the difficulties of valuation. The law of June 12, 1837, required the person rendering property to give a complete inventory and "a fair valuation". If the assessor thought the valuation too low, he had to call in two citizens to value the property.3 In 1839 a decided change was made by devolving upon the chief justice of each county, assisted by two citizens, the valuation of the inventories of assessment.4 But in 1840 this innovation was given up and the plan of permitting both inventory and valuation by the person assessed was restored.5 It was stipulated in the act of 1840, however, that the minimum valuation, of land should be $1 per acre, that of unimproved lots in an incorporated town, $50, in an unincorporated town, $25.6

The work of assessment was done by an assessor appointed, until 1840, by the county court and thereafter by the commissioner of roads and revenue. In 1839 he was replaced by a " returning officer" in each precinct, who was appointed by the county court, and whose duty was simply to record the renditions made.7 This plan was discontinued in 1840. Until 1842 the assessor was appointed for one year, but after that for three years;8 and up to 1840 candidates for the position made sealed proposals to the chief justice of the county, and he was appointed who seemed "best calculated to perform the duties required and protect the public interest."1 The method of compensation in the form of a graduated percentage of the assessment was adopted in 1840; up to that time, the compensation was that proposed in the bid for the position.2 The assessor was thus a county officer whose assessment served as the basis for county and republic tax levies. He was under oath and bond to perform his duties faithfully. These duties were few, consisting, briefly, of giving notice in several public places of the time when he would be present at the mustering ground or captain's beat in each precinct to receive the inventories of property; of attending these places at the advertised time and receiving such lists; of administering oaths; of arranging for disinterested valuation where he deemed the value given by the owner to be too low; and of giving notice to delinquents and posting taxable lists. Until 1840 twenty days' notice, and after 1840, ten was required to be given. On the day specified in the notice persons were required to present themselves with a list or inventory of their taxable property. In 1840 only sickness or absence from the county excused one from not attending in person the place of assessment, and permitted instead a sworn list to be sent. Those not attending were subject to a penalty of $10 as a compensation to the assessor for having to go to their residence. If the assessor did not find the individual at home, he left a written notice to the effect that if the list were not in by the date set for completing the assessment, he himself would make an assessment to the best of his information. A person assessed under these circumstances was liable not only to the penalty of $10 but also to a double tax.

1 Section 6; ibid., p. 185.

2 Act of February 4, 1841, section 2; ibid., p. 577. 3Section 3; Gammel, op. cit., vol. 1, p. 1319. 4Act of January 26, 1839, section 3; ibid., vol. 2, p. 141. 5Act of January 16, 1840; ibid., p. 184.

6 Ibid., pp. 186, 190. The act of February 5, 1842, reduced the minimum valuation of land to 50 cents an acre; ibid., p. 778. 7Act of January 26, 1839, section 1; ibid., p. 140. 8Act of February 5, 1842, section 8; ibid., p. 778.

The time varied as to when assessments should be completed. The act of June 12, 1837, required that returns should be made by the assessors to the treasury department before the meeting of the next congress which was early in November. The time thus allowed for the appointment of assessors and the work of assessment for this year was very short. The act of 1839 provided that the returning officers should complete the inventories and turn them over to the chief justice of the county on or before December 1. By the act of January 16, 1840, the roll had to be returned to the treasury department by the fourth Monday in July, or the assessor incurred a penalty of $1,000. The act of 1842 fixed the date of completion of assessment at December 1, but after 1843, it was September 1.

1 Act of June 12, 1837, section 5; ibid., vol. 1, p. 1321.

2 The act of January 16, 1840, section 27, provided for 5 per cent on the first $2,000 of taxes assessed, 3 1/2 per cent on the next $4,000, 2 per cent or the next $6,000, and 1 per cent on the remainder; ibid., vol. 2, p. 198.

The requirements as to the manner of compiling and recording the inventories were few and simple. The provision in the act of June 12, 1837, was that "the register shall show in proper columns the person's name, quantity of land in acres, number of negroes, horned cattle, horses and mules, and miscellaneous, including all other unclassed articles. Under each specific head shall appear the number and amount belonging to each individual, and one column showing the aggregate or gross amount, and, another column showing the corresponding amount due from each."1

The act of January 16, 1840, required of each person holding property for others, three inventories: one for the property he owned, a second for the property he held as guardian, executor, or administrator, and a third for that which he held as agent or attorney.2 The fact that no separation of such property was required before 1840 shows the crudity of the early law. Throughout the period 1836-1860 the assessment rolls were made out in duplicate, one of which was sent to the treasury department, the other turned over to the collector.3

By the act of June 12, 1837, the oath taken by the taxpayer was in regard to the completeness of the inventory and the fairness of the valuation. In 1838 an oath had to be made by the taxpayer that there had been no removal of property in order to avoid taxation;5 but after 1839 the oath was only to the effect that the inventory was complete. False rendition was, by the act of 1837, an indictable offense, and entailed also a double tax,6 but in 1842 a forfeit of 5% a month on the amount not rendered or undervalued was substituted for the double tax penalty.1

1 Section 2; ibid., vol. 1, p. 1320.

2 Section 5; ibid., vol. 2, p. 1321.

3 Act of June 12, 1837, section 2. Act of January 16, 1840, section 8.

4 Section 3; Gammel, op. cit., vol. 1, p. 1319.

5 Act of May 24, 1838, section 2; ibid., p. 1513.

6 Act of June 12, 1837, section 3.

The collection of the property tax was performed by the sheriff of the county. He was an elective officer, holding: office for two years, and received in compensation for the work of collection a commission of 5%.2 In the same manner as the assessor he gave notice as to when and where the payment of taxes would be received. Under the act of June 12, 1837, collection began October 1, and returns had to be made to the treasury department by January 1. The act of December 21, 1837, made September 1 the date of return to the treasury department, with the result that collection was made during the summer, or months when the farmer was least able to pay. It was not until 1842 that collection was provided for during the convenient months of the quarter beginning with December.3

The rule until 1840 was that taxes should be paid in the county where the owner or agent or administrator resided. In 1840 it was provided that payment should be made in the county where the property was located.4 Failure to pay taxes by the date set was followed by execution and sale by the sheriff of any property, real or personal, and until 1843 delinquent property was also subject to a double tax.5 According to the act of May 24, 1838, real estate could be redeemed by the original owner within twelve months from the date of sale by repaying the purchase price plus 50%. This was changed in 1839 so that redemption could be made within two years by paying the purchaser double the amount of the purchase price. The act of January 16, 1840, added 20% interest on double the purchase price and taxes. Finally, the act of February 5, 1842, provided that redemption might be made within one year by simply paying double the purchase price.

1 Act of February 5, 1842, section 6; ibid., vol. 2, p. 780.

2 Act of December 20, 1837; ibid., vol. 1, p. 1239. January 16, 1840; ibid., vol. 2, p. 199.

3 Act of February 5, 1842; ibid., p. 778.

4 Act of January 16, 1840; ibid., p. 187.

5 By the act of December 21, 1837, failure of payment was to be followed by execution against the property of the delinquent, issuable by any justice of the peace of the county, and sale by the sheriff of as much as was necessary to satisfy the taxes and costs; ibid., vol. 1, p. 1455. By the act of January 26, 1839, thirty days notice of public sale was added; by the act of January 16, 1840, forty days notice in the case of lands and twenty days in the case of personal property. The act of February 5, 1842, provided that the assessor's list should have the force and effect of an execution, and sixty days notice of sale was required; ibid., vol. 2, pp. 88, 781.