The first tax assessed in Delaware was in 1842 and the first assessment roll has been carefully preserved and is now a part of the public archives of the county.   The document was written on two sheets of letter paper by Charles W.  Hobbs, clerk of the commissioners' court and is hereto attached in its entirety:

ABSTRACT OF THE ASSESSMENT ROLL OF DELAWARE COUNTY, AS RETURNED AND
ACCEPTED BY THE
COUNTY  COMMISSIONERS FOR  1842

TAXES DUE       HOW PAID

John Corbin .....................  $3.14 3/4            Is to pay $3.30; paid.

Lucius Kibbee,  Jr. ...............    2.17 1/2            Hobbs pays; paid.

William Eads ....................    3.47 1/2                        Paid.

Henry W. Lyons. .................      1.95            Holt pays.

Robert B. Hutson. ................   3.47 1/2                        Paid.

Thomas Eads ....................       2.08 1/2                        Paid.

John Clark ......................      2.25            Paid.

Adin Paddleford .................      1.75            Paid.

William R. Paddleford. ...........    2.04 1/2                        Paid.

Clement Coffin ...................       2.12 1/2            Hobbs pays; paid.

Charles Osborn ...................          .25

Emily Tubbs. ....................       .25            Paid.

James Cole ......................   1.45 1/2            Paid.

James   Montgomery. ..............       2.10            Paid.

Leonard Wiltse  ..................       2.42 1/2                                                Paid.

Wellington Wiltse ................       2.27 1/2                        Paid $1.27 1/2; $1.00.

David Moreland ..................     5.13            Paid; over age; $1.00.

Jacob Landis .....................     1.70            Paid $2.70.

John Melugin .....................         2.20            Paid.

Missouri Dickson .................         4.40            Paid.

James Rutherford ................     2.05            Cr. 60 paid; paid.

Ezra Hubbard  ...................     2.35            Paid; Cr. Blacker, 65.

Gilbert D.  Dillon. ................      3.00            Paid L. J.

Duncan McCullom ................     2.05            Paid $1.05.

Job Benson ......................     1.65            Paid.

William Burnham ................      2.00            Over age; $1.00.

Samuel Whitaker .................         4.65            Paid.

Joseph Rutherford  ...............   2.63 1/2                        Hobbs pays.

Orlean Blanchard……………………1.00               Paid.           

William Hoag ....................       .50            Burnham to pay 25.

Joseph Ogleby ...................     1.00            Paid.

Fayette Phillips ..................   2.40 1/2                        S. Philip is to pay 2; paid.

Simeon Phillips ..................     1.72            Paid.

Richard F. Barrett................          4.00            Paid $2 (illegible), 2.00.

Eleazor Venters  (Frentress).......     9.50            Paid.

James Crawford  .................         4.00            Paid.

John Keeler .....................    2.77 1/2            Paid.

John W. Penn. ...................      1.20            Paid over; 30 due J. H. P.

William McMullin ..... ..........           1.50            Eads paid.

Joel Pike ........................       .75            Paid.

William Davis  ...................       .75            Paid.

James Eads…………………………….1.53 ½      Paid.

Abraham Whitesides…………………………...2.87  ½      Paid.

John Cutler…………………………… ..1.50         Paid.

D. R. Dance…………………………….2.25          Hobbs pays; paid.

Josiah Fugate……………………………1.06 Ό    Paid.

John B. Bennoist…………………………1.62 ½                      

W. L. Woods……………………………..1.25          Paid.

Edmund Scoggins ................      1.40            Hobbs pays; paid.

Daniel Brown   ................. ..         1.65            Paid.

Morris Reed  .....................    1.41 Ό                    Paid.

Alexander Browne   ...............    2.17 Ύ                   Paid

John Hinkle .....................     1.37 ½                     Paid

Hiram Minkley (Minkler)..........    1.38                          Paid.

Horace Tubbs ....................    1.30

Henry Baker  ....................    2.22 ½                    Paid.

Jacob Clark  .....................    1.14                         Eads is to pay.

Joseph Lull ......................     1.50 ½                    Over age; $1.00 paid.

Charles W. Hobbs. ...............    1.92 ½                     Hobbs pays; paid.

Thomas Coal (Cole)...............    2.27 ½                  Eads pays.

William Montgomery. .............     1.12 ½                Over age; $1.00 paid.

Albert Baker  ....................    1.30                    Paid 30 cents.

Cylus (Silas) Gilmore. ............    1.75                    Paid.

R. Torents   (Torrence)............    1.25                    Paid.

Morris Dean .....................    1.40                    Paid.

John Bradley ....................     1.96                    Paid.

William Hite  ..................…     .25          Paid.

Hawley Lowe ....................     1.45                    Paid.

O. A. Olmsted  ...................    1.47 ½                Paid.

John Delong .....................    1.82 ½               

Hugh Livingston  .................       1.30                            Paid.

Angus Madison  ..................      1.42 ½                        Paid.

Hugh Rose  ......................     1.57 ½                        Paid.

John Livingston ..................       1.60                             Paid 60; L. J. 60 paid.

James Livingston   ................          1.60                             Over age; $1.00 paid; 60.

Rheinard Kameron  ...............      1.13                             Paid.

Arthur Laughlin .................     1.13 ½                 Paid.

Roland Aubrey  ..................          1.55                             Paid.

Leroy Jackson  ...................          2.22 ½                        Paid; L. J.

Henry A. Carter. .................    1.40                     Hobbs pays; paid.

Hannah Carter ...................     .85          Hobbs pays; paid.

Jefferson   Lowe...................          1.12 ½                        Paid; L. J.

William Nicholson ................           1.25                             Paid; L. J.

Henry W. Hoskins. ...............     1.00                     Paid.

John Paddleford .................    1.00                     Paid.

Allen Fargo  .....................        1.00                     Paid.

Phipps Wiltse  ...................      3.00

Liberty Coale (Cole)..............    1.00                     Paid.

Jacob Moreland ..................    1.00                   Paid.

Joel Bailey .......................         1.00                      Paid.

Cyrus Keeler ....................         1.00                       Paid.

Amesy (Amasa) Wiltse............        1.00

Theodore Marks ..................        1.00                       Paid.

George Cutler ....................         1.00                       Paid.

John Stansberry, paid.............        1.00                      Paid.

Charles Bennoist .................        1.00                       Paid.

W. H. Whiteside, pole.............         1.00

William Hite, pole. ...............         1.00                       Paid.

Credit   ..................... .   $177.61 Ύ

By error in Barrett's tax. ..........      .25

$177.36 3/4

 

(The following are in a different handwriting, but the payments noted are by the same hand as the foregoing:)

A. J. Blackman. ..................          1.00             Paid.

James Cabinow  ..................         .50             Paid.

Frank Mefet (Moffatt)............          .50             Hobbs pays.

Daniel Thornsburg ...............         1.00

Franklin Culver ..................          1.50              Paid $1.00.

Samuel Kelly ....................          1.20             Paid.

Iria A. Blanchard.................          .25              Paid; L. J.

Laurense Mulican ................         1.00

Theophilus Croford ...............        .50              Paid.

Jacob Landis ....................          1.00             Paid.

Abner Eads .....................          1.00              Paid.

177.34

$186.79

       6.00

$180.79

Delaware County, Iowa Territory, ss.: In the name of the United States of America, Iowa Territory, to-wit:

Leroy Jackson, Collector of Taxes for Delaware County: You are hereby commanded to collect the taxes charged in the foregoing abstract of assessment roll, by      demanding payment of the persons charged therein, and sale of their goods and chattels, severally, or by sale of the tracts of land or lots mentioned in said abstract, according to exigency, and that you pay over all moneys collected by you by virtue of this precept, as directed thereby, monthly, and that you return this precept, together with the abstract of the aforegoing roll, and an account of your acts thereon, to me on or before the first day of January next ensuing date hereof.                                                                                

charles W. hobbs;

Clerk to County Commissioners of Delaware County, Iowa Territory.

   September 5, 1842.

 

 

Becky Teubner, Contributor

 

 

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