History of Fayette County, Indiana : her people, industries and institutions, Part 15

Author: Barrows, Frederic Irving, 1873-1949
Publication date: 1917
Publisher: Indianapolis, Ind. : B.F. Bowen
Number of Pages: 1326

USA > Indiana > Fayette County > History of Fayette County, Indiana : her people, industries and institutions > Part 15

Note: The text from this book was generated using artificial intelligence so there may be some errors. The full pages can be found on Archive.org (link on the Part 1 page).

At the May session of the board of commissioners Adariah Morgan was allowed sixty dollars for his services as lister of the county for the year. William W. Wick was allowed twenty dollars, the sum granted him by the circuit court for his services as prosecuting attorney.

TAVERN RATES.

At the same session it was ordered that the following tavern rates be charged by the tavern keepers in the county :

For every one-half pint of French brandy or wine, rum and imported wines $0.50

For every one-half pint peach brandy or gin .25

For every one-half pint whisky .121/2

For porter per quart

.25

For cider per quart

.121/2

For strong beer per quart

.121/2

For dinner, breakfast or supper

.25

For lodging per night .121/2

For horse to hay per night

.25

For oats or Indian corn per gallon

.121/2

EARLY FINANCES OF THE COUNTY.

In these latter days there is a great deal of talk about the high cost of living; in fact, the expression has been used so frequently that many of the

FAYETTE COUNTY, INDIANA.

present newspapers simply refer to it as the H. C. L., an abbreviation which is instantly recognized by everyone who reads the papers. However, it seems that the same state of affairs existed, or, at least, was threatening, a half century ago. In an address which Dr. Philip Mason delivered at the first annual fair of Fayette county, September 3, 1862, he took occasion to warn his hearers against heedless and needless extravagance.

"It has been fully realized within the last two years, especially at the county seat, that the great increase in the way of fine buildings, dress and equipages indicates extravagance in the future; but it is to be hoped that our people will take timely warning and avoid the breakers of luxury, extravagance and licentiousness by which so many nations have been wrecked and become desolate."

Although Fayette county might be charged with extravagance in 1862, certainly such an indictment could not have been sustained in the first two decades of the county's history. An examination of the records in the county treasurer's office discloses some very interesting facts regarding the amount of money it took to run the county in the twenties, and when a comparison is made with the expenditures in the county for 1916 it will be seen that our forefathers could hardly have been charged with extravagance.

At the May, 1819, term of the county commissioners the assessor or lister, as he was called, made his report of the assessment of taxable property for the year, but no amount is given in the record, nor is the assessor's book or tax duplicate for that year, or any year up to 1831, to be found. Adariah Morgan was the lister and received sixty dollars for his year's services. It is to be regretted that there is practically no way by which to determine the kind or amount of taxable property there was in the county during this period (1819-31). At this session (May, 1819) the commissioners levied the following tax for that year: For each horse, mare, colt, mule or ass over three years of age, the sum of thirty-seven and a half cents; for every town lot, fifty cents on every one hundred dollars' valuation; for first-rate land, fifty cents for every one hundred acres; for second-rate land, forty- three and three-fourths cents for every one hundred acres; for third-rate land, thirty-one and one-fourth cents for every one hundred acres; for every stud horse, the rate they stand for the season.

The tax for 1820 was the same as that levied for 1819, with the addi- tion . of a tax on carriages and watches. Neither the amount nor kind of property is mentioned on the record. Benjamin McCarty was the lister and received sixty-four dollars for his services for the year 1820. The same tax was continued in 1821, with the addition of a poll tax of fifty cents,

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FAYETTE COUNTY, INDIANA.

and also a tax on work-oxen. It might be mentioned in this connection that Jonathan McCarty, later congressman from this district, and then serving as clerk of the county, was allowed fifty dollars for his services in 1819, while John Conner, the first sheriff, received the same munificent sum for his services in 1819. James C. Rea, who was appointed in June, 1820, to take the census of the county, received two dollars for each one hundred names listed. The associate judges, two in number, received two dollars a day for the time they actually sat on the bench hearing cases.

By a settlement made on November 9, 1819, by the county commission -. ers with Newton Claypool, the first county treasurer and the incumbent of the office for many successive years, there came into the hands of the treasurer, on account of tax duplicates and tavern licenses, the sum of one thousand eighty-nine dollars and three cents, exclusive of the donation fund.

DONATION FUND.

A word should be said of this "donation fund", a fund which was to be found in every newly organized county in the state. The act of the Legis- lature providing for the organization of a county always named five men, called "locating commissioners", residents of counties adjoining the proposed county, who were to meet in the new county at a date specified in the act and select a site for the county seat. In the case of Fayette county these men were as follows: William Bradley, of Switzerland; James Dill and John Watts, of Dearborn: Williamson Dunn, of Jefferson; and John Ross, of Clark. These men were directed to meet on the third Monday of February, 1819, at the house of John McCormick, in Fayette county, to perform the duty assigned them by the Legislature. They met at the appointed place on February 16, 1819, and on the following day they selected the present site for the seat of justice. Their full report follows :

"We proceeded to fix and establish the permanent seat of justice in and for Fayette county, to be in the public square laid off and recorded by Joshua Harlan, in the town of Connersville, county of Fayette and state of Indiana, on the northwest corner of section 25, in township 14, range 12, east of second meridian, in the district of lands offered for sale at Cincin- nati. Said square is bounded on the northeast by Monroe street, as laid off and recorded by John Conner and Joshua Harlan, and as by the plat of said town. Permanent seat of justice declared as above, and fixed, February 17, 1819."

(II)

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FAYETTE COUNTY, INDIANA.

This report was submitted to the county commissioners at a special session, convening on March 2, 1819, and promptly accepted. The commis- sioners next proceeded to appoint Nicholas Reagan as county agent, his duties being to manage the "donation fund," which had been made by sundry citizens for and in consideration of the locating of the county seat at Con- nersville. Part of the donations were in the form of cash, part in land and part in town lots. The total amount of these donations has not been found, but it seems to have been amply sufficient to pay for the building of the first court house and jail, the purpose for which the fund was intended.

The second year of the county's history found a substantial increase in the amount of money raised by taxation. On November 15, 1820, the com- missioners settled with the county treasurer and the following report gives the first itemized report of the county's money :

Balance remaining, November, 1819. $ 869.03

Tavern licenses, taxes and notes and certificates to date 189.25

Duplicates for the year 1820 946.02}

Total received in 1820

$2,004.30}

Orders allowed and disbursed to date

$ 680.06₺

Donation charge debited to treasurer in 1819 settlement

105.00

Five per cent. on $900, received and disbursed in 1819-20. 45.00

Total disbursements in 1820

830.00}

Receipts

$2.004.30}

Disbursements

830.061

Balance on November 15, 1820 $1,174.244

The settlement of the commissioners with the county treasurer in 1821 is given in such a manner that it is impossible to tell what was the amount of the tax list, but for the year 1822 it is given at $889.761/2. It appears that there have been delinquent taxpayers since the beginning of the county's history. John M. Wilson. the sheriff of the county in 1822, was allowed, on June 18 of that year, the sum of $80.991/2 for the delinquencies in the payment of taxes for 1819; $90.20 for 1820, and $56.02 for 1821. The county treasurer was ordered to credit these three sums on his books. The lister (or assessor, as now known) was allowed $60.00 for 1819; $64.00 for 1820: $40.00 for 1821 ; $60.00 for 1822.

The treasurer of the county was allowed five per cent. on all moneys received and paid out of the county funds. On this basis he was allowed $45 at the November, 1820, settlement, and $66.05 for 1821. The sheriff,

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FAYETTE COUNTY, INDIANA.

who was charged with the duty of collecting the taxes in those early days, was also given a percentage of the money actually collected as his compen- sation. Records have not been found to show "what he received, but he undoubtedly received about the same as the county treasurer.

As has been stated. the first complete tax duplicate which has been found, is that of 1831. In view of the fact that it is practically inaccessible to the citizens of the county it is here presented in full.

TAX ASSESSMENT FOR THE YEAR 1831.

Connty.

State

State tax on 1,417 polls

$ 531.374

State tax on 1,841 acres of first-rate land

14.727

County tax on 1,841 acres of first-rate Jand

$ 13.80

State tax on 67.914 acres of second-rate land

407.48}

County tax on 67,914 acres of second-rate land.

339.57

State tax on 47,397 acres of third-rate land.

189.58}

County tax on 47.397 acres of third-rate land

177.731

County tax on 1,869 horses, mares, mules, etc.

700.87}

County tax on 285 work-oxen

53.422

County tax on. 80 silver watches

20.00

County tax on 3 gold watches

3.00

County tax on 18 covering horses

39.00

County tax on $9,507.80 valuation on town lots.

47.53៛

State tax on delinquencies for the year 1830.

28.12}

County tax on delinquencies for the year 1830

16.00

State tax on unsold lands for the year 1830

3.69}

Total state tax on transcript

$1,174.99}

Total county tax on transcript

$1.414.99}

Road tax assessment on non-resident lands for 1831

$ 32.75₺

Road tax assessment on unsold lands for 1831

1.842

Total state tax

$1,174.994

Total county tax

1,414.99₺

Total road tax

34.60֏

Grand total

$2.624.594

$34.60}

The next financial statement of particular interest is the one of 1861 and is here given in full in order to show the condition of the county at the opening of the Civil War. The number of voters had increased only two hundred and forty-nine since 1831.

164

FAYETTE COUNTY, INDIANA.

TAX LIST AND ASSESSMENT FOR THE YEAR 1861.

Number of polls taxable

1,667

Number of acres of land, 131,401; valued at.

$3,076,210

Value of improvements of same

396,705

Value of town lots

164,265

Value of town lot improvements 207,710

Value of personal property

2,104,795

Total value of taxables for 1861

$5,949,685

State tax

$12,732.87

Sinking fund tax

1,189.87

Total state tax

$13,922.74

County tax proper for 1861

$18,682.33

School tax for 1861

6,783.29

Road tax for 1861

4,159.88

Township tax for 1861

1,401.17

Special school tax for 1861

2,417.18

Total amount of county tax for 1861

33,443.85

Total amount of state and county tax for 1861.

47,366.59

Delinquent taxes .

$2,643.61

Penalty on delinquent taxes

447.39

Grand total on duplicate for 1861

$50,457.59

AMOUNT OF MONEY RAISED AND SPENT BY FAYETTE COUNTY IN 1916.

In 1866, just half a century ago, the total value of taxable property amounted to the sum of $6,779,775.00, the total county and state tax for that year being $120,752.41. Fifty years have brought about a large increase in the amount of taxable property, and a corresponding increase in the amount of taxes. There are many sources of taxation in use at the present time which were unknown fifty years ago, and likewise many more uses for the money so collected.

The handling of the money of the county at the present time is done by the county auditor and county treasurer. During the year 1916 these two officials handled $466,265.30, paying out on orders the sum of $409,- 495-59, leaving a balance in county treasury of $56,769.71. The finances of the county are in excellent shape, the county's debt being only $38,000, in the shape of bonds, against which there stands the balance above shown.

It must be understood that some of the townships have individual debts, largely in the shape of road bonds, but the county itself is not charged with

165

FAYETTE COUNTY, INDIANA.

this indebtedness. The townships of Connersville, Jackson, Orange, Posey and Fairview have a total bonded debt for roads amounting to $149,805.50, but of this amount Connersville township alone is charged with $74,444.00. Fortunately, this indebtedness is stretched over a period of years, and this does not work a hardship on the taxpayers. The levy for gravel road bonds in 1916 netted the county the sum of $15,857.27.

One of the latest methods of raising revenue is by means of the inherit- ance tax, and this source of revenue brought $2,162.20 into the county treasury in 1916. Docket fees added $172; liquor license fees, $5,000; while many other minor items added varying amounts, all of which added to the amount derived from direct taxation brought the total up to nearly half a million dollars.

A study of the itemized list of expenditures shows that the county's money goes out in a wide variety of ways. For instance. the burial of old soldiers, the maintenance of the free county fair, and the county sanitarium called for a joint expenditure of $3,400, of which amount $700 was used for the burial of old soldiers. The taking of cases to other counties, changes of venue, necessitated an appropriation of $381.10. The county shared the expense of a number of bridges, appropriating $7,032.28 for this item alone.

Every taxpayer should be interested in the manner in which the money of his county is expended. and to this end he should study the annual joint report of the anditor and treasurer, which is always published in the local papers. The question of taxes is always a live question and in order to dis- cuss it intelligently the taxpayer must know just how they are levied, and once collected, how they are expended. The average citizen does not object to paying taxes if he believes that he gets the worth of his money, and he cannot possibly know whether he is getting full value, unless he studies the question from the annual reports of the county officers who handle the taxes.

A mere financial statement does not have the qualities of a romance, but one hundred years from now-in 2017-the reader who picks up this volume will read with a great deal of interest the report which follows, giv- ing in detail how the money of the taxpayers of the county was raised and expended in 1916. The report follows :

Financial Statement of the Auditor and Treasurer of Fayette County, Indiana. For the Year Ending December 31, 1916.

COUNTY REVENUE.

Received from County Clerk Fees

Balances and Receipts $1,527 90 214 20

Disburse- ments 1916

Balance, Dec. 31, 1916.

Received from County Auditor Fees

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FAYETTE COUNTY, INDIANA.

COUNTY REVENUE.

Balances and Receipts

Disburse- ments 1916

Balance, Dec. 31, 1916.

Received from County Treasurer Fees

328 41

Received from County Recorder Fees

1.321 80

Received from County Sheriff Fees

310 19

Received from Township Poor Tax

3,122 10

Received from County Poor Farm

1.046 66

Received from Highways

38 60

Received from Change of Venue

274 60

Received from Special Judges

65 00

Received from County Depositories Interest

1,475 27

Received from Taxes, County Revenue

49,435 93

Received from Miscellaneous

55 02

Balance on Hand January 1st, 1916

17,664 36

DISBURSEMENTS COUNTY REVENUE, 1916.

Expense of County Clerk, Salary and Office Ex ._

$2.453 45

Expense of County Auditor. Salary and Office Ex.

2,744 93

Expense of County Treas., Salary and Office Ex ...

2.462 11

Expense of County Rec., Salary and Office Ex.

1,384 13

Expense of County Sheriff, Salary aud Office Ex.

3,453 62

Expense of County Surveyor's Office

27 87

Expense of Superintendent, Salary and Office Ex.

1,663 31

Expense of County Assessor, Salary & Office Ex.

657 26

Expense of County Coroner, Salary and Office Ex.

177 15

Expense of County Health Com'r. and Office Ex.

275 94

Expense of County Com'rs., Salary and Office Ex.

936 50

Expense of County Council and County Atty, Sal.

370 00

Expense of County Board of Review

224 00

Expense of County Truant Officer, Salary

352 00

Expense of Township Assessing

2.228 50

Expense of Township Poor

1,618 31

Expense of Court House, Janitor Salary, Etc.

2,295 19

Expense of County Jail

932 56

Expense of County Poor Farm and New Building

17,233 23

Expense of County Orphans

1.572 15

Expense of Inmates State Institutions

1.513 66

Expense of Insanity Inquests

657 25

Expense of Elections

3,566 95

Expense of Soldiers' Burial

700 00

Expense of Public Printing and Advertising

476 20

"Expense of Highway, Viewers, Damages, Etc.

74 35

Expense of Farmers' Institute

53 76

Expense of Bridge, Superintendent and Engineer.

300 00

Expense of School Funds

126 85

Expense of G. A. R. Hall

150 00

Expense of Taxes Refunded

94 41

Donations-to: Fayette Sanitarium and Free Fair.

2,700 00

Expense of Bridges

7,032 28

Expense of Judgments

396 65

1 I

167

FAYETTE COUNTY, INDIANA.

COUNTY REVENUE.

Balances and Receipts

Disburse- menis 1916

Balance. Dec. 31. 1916.

Expense of Change of Venue

381 10

Expense of Circuit Court

2,796 98

Expense of County Bonds and Coupons

3.642 50

Total County Revenue

$76,SSO 04

$67,725 15

$9,154 89

Principal Common School Fund

$3,468 63

$2,968 00

$500 63

Principal Congressional School Fund

5,972 16

5,886 10

$6 06

Principal Permanent Endowment School Fund

1,194 07

1,194 00

Interest, Connon

3.269 83

2.646 52

623 31

Interest. Congressional

1.142 39

1,142 39

Interest. Permanent Endowment

250 74

Fines and Forfeitures

714 26

388 26

326 00

Sale of Bonds for Construction of Gravel Roads.

76,503 23

36.518 76

39,984 47

Taxation for Redemption of Gravel Road Bonds

15,857 27

13,937 79

1,919 48

Liquor License

5,000 00

3,600 00

1,400 00

Inheritance Tax

2,162 20

2.162 20

State Tax

9,901 98

Benevolent Institute Funds

12,893 77

12.893 77

State Debt Sinking Fund

1,933 98

1,933 9S

State School Tax

18,489 31

18.489 31

State Educational

0,025 62

9,025 62

Docket Fees

172 00

156 00

16 00

State Vocational

1,290 55

Township Tax

11.268 78

11,268 78

Local Tuition Tax

42,722 48

42.722 48

Special School Tax

49,895 49

Road Tax

12,471 54

Common School Revenue

16,207 73

Surplus Dog Tax

726 20

Library Fund Tax

2.714 36

Corporation Tax

42,250 36

Sinking Fund Tax

10.960 62

10,960 62

Public Service Rental Tax

9,298 32

Play Ground

978 77

Township Bond Fund

8,300 24

Gravel Road Repair Fund

12,348 38

9.589 56

2,758 82

Grand Total of All Funds.

$466.265 30

$409,495 57

$56,769 73

Outstanding County Bonds

$38,000 00

OUTSTANDING TOWNSHIP BONDS.

Connersville Township

74,444 00

Jackson Township

19,200 00

Posey Township

16,009 98

Orange Township

15,751 50

Fairview Township

24.400 02

Total Township Gravel Road Debt

$149,805 50

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FAYETTE COUNTY, INDIANA.

Respectfully submitted this the 30th day of December, 1916.

GLEN ZELL, Anditor Fayette County, Indiana. B. W. COLE, Treasurer Fayette County, Indiana.

Examined and approved by the Board of Fayette County Commissioners, in open court, this, the 1st day of January, 1917.

R. H. JERMAN, D. W. CALDWELL, CHAS. W. MASON,

Board of Fayette County Commissioners.

A FEW FIRSTS IN THE COUNTY RECORDS.

The first marriage license recorded in the county was that of Stephen Philpott to Rebecca Hawkins. The date of the issue of the license was February 9, 1819. The marriage was solemnized by Rev. Adam Banks.

The first deed recorded in the county was an indenture made. January 31, 1819, by Paul Davis and his wife, Margaret, of Connersville township, Fayette county, Indiana, on the one part, and James Davis of the same township, county and state, on the other part. It was the conveyance of the south half of the northeast quarter of section 21, township 14, range 12 east, and the consideration was eighty dollars. The transaction was acknowledged before John Perin, a justice of the peace, January 31, 1819, and recorded March 23. 1819, by J .. C. Reed.

The first will recorded was that of the last will and testament of George Kirschman. deceased, of which record was made in the court house, August 26, 1819.

THE FIRST COURT HOUSE.

During the first year of the county's existence the affairs of govern- ment were transacted in private homes, but before the end of this period the necessity of a court house was quite evident and, with public sentiment favor- able, plans were made at the November session of the county commissioners for a court house. By this time the donation fund had reached sufficient proportions to begin the erection of the public buildings for which this fund had been established. The plan of the building as first outlined was as fol- lows: The building was to be constructed of brick, and to be forty feet square and two stories high -- the first story eighteen feet high, the second, fourteen feet high. The front half of the lower floor was to be constructed of brick, and the other half of oak or ash plank, one inch and a quarter thick, and not more than eight inches in width. The second floor was to be laid with oak or ash plank of the same description as the rear half of the

COURT HOUSE, ERECTED IN 1849. Remodeled in 1880 and 1890, as shown below.

PRESENT COURT HOUSE.

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FAYETTE COUNTY, INDIANA.

lower floor. In the first story there were to be three windows in each side and end, except in front, where in the center of the building there were to be folding doors, with a window on either side. The windows were each to contain twenty-four lights, eight by ten inches in size, and the window which was to be immediately behind the judge's bench was to he two and one-half feet higher than the other windows. On each side of the second story there were to be three windows of the same size and description as those given above. There were to be two fireplaces below, in the southwest and northwest corners of the building, and three fireplaces in the second story. Two girders, fourteen by twelve feet, were to extend through the center of the house (one above and one below) from side to side, equi- distant from either side of the house, each to be supported by two columns, which were to be well turned and round, thirteen inches in diameter at the bottom and proportionately small at the top. The roof was to be pitched from either side to the center. from whence was to be raised a cupola, eight feet in diameter and thirty-two feet in height from the pedestal; from the top of the cupola was to extend a spire ten feet high. A handsome gilded ball, fifteen inches in diameter, and a neat vane were to ornament the spire; above the vane was to be extended across the spire a bar with a gilt ball on each side, and a neat cap was to be placed on the top of the spire.

Through the center of the house and on the inside, on the ground floor and along the edge of the wooden floor, were to be a hand rail and banisters, and immediately under the middle window in the rear side of the house was to be a raised bench for the judges of the court. The bench was to be two and one-half feet from the floor, the bench to be banistered, and the stair- way to ascend thereto was also to be banistered. This room was to be pro- vided with jury boxes, a criminal box and other requisites. On the second floor there was to be a partition across the house from north to south, the west portion of which was to be divided into two rooms and the east half of that floor was also to be divided by a partition. The walls were to be painted and penciled. the roof to be painted Spanish brown color, the cupola white, and the whole of the interior of the building of the same color, except- ing the judge's bench, jury boxes and banisters, which were to be painted blue.

The contract for the building was let on the last Saturday in November, 1819. Jonathan John was evidently the contractor, as the building was accepted by the county commissioners from him in August, 1822. The total cost to the county was one thousand two hundred sixty-two dollars and fifty

170

FAYETTE COUNTY, INDIANA.

cents. This building was one among the early brick structures in the county and stood on the center front of the public square fronting to the east, the square having been donated by Joshua Harlan.

Within three years after the first court house was completed it was found that it was not sufficiently large to accommodate all of the county officials. Consequently, the board of justices -- who were at that time performing the duties of the county commissioners-authorized Jonathan McCarty to erect a separate building of two rooms for the use of the clerk and recorder. The contract was evidently let soon after the September, 1825, session of the board, but who secured it or when it was finally completed the official records fail to state. In March, 1827. McCarty was allowed three hundred twenty dollars and forty and one-half cents for work done on the building, and the inference is that McCarty had the contract and that this amount was the total cost of the structure. The building was a frame structure and was located on the northwest corner of the public square. It was evidently in use until replaced by a second building which was ordered constructed in 1833. This second building, also for the use of the clerk and recorder, was a one-story two-room brick structure, thirty by twenty feet, and stood on the southeast corner of the public square. It was built by Sherman Schofield under the supervision of Gabriel Ginn, the latter being appointed by the county commissioners. This-building was used for the postoffice after the new court house was built in 1849.

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History of Fayette County, Indiana : her people, industries and institutions, Part 15

Author: Barrows, Frederic Irving, 1873-1949 Publication date: 1917 Publisher: Indianapolis, Ind. : B.F. Bowen Number of Pages: 1326

Author: Barrows, Frederic Irving, 1873-1949
Publication date: 1917
Publisher: Indianapolis, Ind. : B.F. Bowen
Number of Pages: 1326