This index covers the Christian County, Missouri Personal Property Tax books for 1879 through 1900. The book for 1885 was not found and is thus not included. This is an index only. Although it varied from year to year, the information in the list usually included: number of horses and their value; number of mules and their value; number of cattle and their value; number of hogs and their value; number of sheep and their value; amount of cash and its equivalent; value of household items; tax rate and amount for county taxes; tax rate and amount for state taxes; tax rate and amount for specially named project; and tax rate and amount for schools. The index lists the taxpayer’s name; township where they lived; year, number of page or line of listing; total assessed value; total tax due; payment information including sometimes the date of payment and person making payment; and other notes written by collector. Researchers are reminded that lack of payment may be the sole evidence of when a taxpayer died, or moved. However, sometimes people just did not pay taxes. Time required prohibits the library from copying or providing actual records. The Missouri State Archives microfilmed these personal property tax books. Individuals may use this microfilm at the Christian County Library or at the Missouri State Archives. Please do not request Personal Property Tax records from the library. Using this index requires understanding the tax year. The year on the tax record is the year the taxes are payable. However, the name, location, and property list refer to the status on tax assessment day. Assessment day is June 1 of the year prior to the tax date. Thus, an individual appearing on 1879 personal property tax list was believed by the assessor to live in the given township on June 1, 1878 and own on June 1, 1878 the livestock, money and other personal property whose value is accumulated in the value in the index and for which the stated tax amount is due. If curators, guardians, executors and estates are listed, it means the person whose estate is mentioned had died prior to June 1 of the year preceding the official tax year. Thus, an estate or administrator or curator listed in 1879 would indicate that the owner of the estate had died prior to June 1, 1878. The tax assessed on June 1, 1878 would be due and payable from late fall of 1879 through early spring of 1880. That left a lot of time for people to move around, disappear and die. On the other hand, if the word “Dead” is listed in the notes or payment record, it means the person died after the assessment date and before the last day on which the tax was payable without being late. Most notes seem to indicate either a move or death. One year, the town of residence was noted for many taxpayers and the Special Road District records sometimes noted that an individual lived in town rather than in the district surrounding the town. Sometime notes mention that an individual was mistakenly assessed twice. The microfilm list on-line from the State Archives lists the microfilm of these records as: C 8501 for years 1879-1883; C 8502 for years 1884-1891; C 8503 for years 1892-1897; and C 8504 for 1898-1900. Please visit website for order form and instructions on buying microfilm http://www.sos.mo.gov/archives/resources/county/croll.asp Unfortunately, most records give initials rather than given names. Nothing in the records can confirm or deny which of several individuals sharing a surname and first initial is each person. The index is listed here in five parts; Individuals, Notes, Estates, Businesses, and Special Road Districts.