Transcribed by Denney Foster, October 29, 2011 and June 22, 2012
Before and during the Civil War, Negroes and Mulattoes in Kentucky were “slaves” and, among the general denial of human rights, they were not allowed to own property. It follows slaves were not taxpayers and not listed in the tax rolls. When the Civil War ended in 1865, Boone County began listing Negroes and Mulattoes beginning in 1866 as taxpayers, separately at the end of the White listings. The Emancipation Act did not affect Kentucky Negroes and Mulattoes. Kentucky never succeeded from the Union. So on March 9, 1867, Boone County officially declared that Negro and Mulatto citizens were taxpayers and any unpaid real estate and personal property taxes were deemed delinquent. It presumed, the Special Term of March 9, 1967 was preceded by some action of the Kentucky Legislature and/or the Governor’s Office.
Boone County Court, Special Term, March 9, 1867,Book K 1864-1869, Page 273
At a Special Term of the Boone County Court began and held at the Court House in Burlington on March 9, 1867. Present Hon. Judge W. Watts County Judge
A.Q. Baker, Sheriff of Boone County, presented County Court a list of delinquencies for revenue tax for the year 1866. To which he made with oath as required by law and the same is allowed to the said Sheriff Baker and said list is ordered to be certified to the Auditor of Pubic Accounts.
A.Q. Baker, Sheriff of Boone County, presented County Court a list of Negro delinquencies for revenue tax for the year 1866 to which he made oath as required by law and the same is allowed to said Sheriff A. Q. Baker and is ordered to be certified to the Auditor of Public Accounts.
Washington Watts County Judge
The 1867 Tax Rolls were related to this Special Term Order by the following explanation at the beginning of the 1867 Negro and Mulatto tax rolls.
Commonwealth of Kentucky, Boone County
The Commissioner of Taxes having commenced and progressed to a considerable extent in taking a list of Negroes and Mulattoes for the county before the passage of the Act approved March 9, 1867. The said Commissioner appends the following list as part of the Book for Taxable Property, which is as follows to wit: 1866 African American Tax List.