Paying taxes never easy

By Dorothy Southard

Monday, June 23, 2008 11:36 AM EDT

With all the fuss about property and school taxes, I found it interesting when looking at the 1850-1852 tax assessment records that folks then must have complained, too.
Earlier this month, I retrieved from the Cayuga County Records Department the tax assessment records for the town of Ira.

These records were being discarded after being scanned into the computer at the Records Office.

The town of Ira has most of the records except the 1850, 1851 and 1852 tax assessment records. Historians use these records to locate families, see who had sawmills, shoe shops and other businesses. Town of Ira now has the tax assessment records from 1849 to the present year.

In the mid-1800s, taxes were collected once a year for school, county and town taxes. These taxes were based on acreage, real estate value, personal estate value and in some years a military tax (usually 50 cents) or dog tax. This military tax was assessed to young men who were eligible for military duty.

How did property owners manage to find/earn the money to pay their taxes? Folks back then raised crops and cattle, etc. mainly for their own use.

When shopping, many times, they bartered for their purchases with butter, eggs, beef, pork and mutton. The only thing that they could not barter was paying taxes. I guess you saved every extra penny you got to pay the taxes.

In 1850, taxes ranged from 14 cents to $30.20. Most taxes were less than $10. The tax rate was $.0468 per $10 of assessment in 1850. In 1851, the tax rate was $.0249 per $10 assessment. In 1852, the tax rate was $.0256 per $10 of assessment.

How would you like to have these rates in 2008? Using the 1850 tax rate to figure your 2008 county and town tax bill on a $130 piece of property, the tax would be $608.40. This does not include school taxes.

Property owners these days have a separate school tax bill from the county and town tax bill, plus there is no military tax per se.

Remember there was no federal income tax back in the mid 1800s either.

Dorothy Southard is the town of Ira historian.

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