Death and Taxes: 52 Ancestors

Don't you hate filing your taxes? Our 19th century ancestors paid taxes, too, but they didn't have to fill out a dozen forms. Every time and place had different requirements. Kentucky is one of the states with extremely useful tax records. The Family Search wiki on Kentucky tax records says that the records are very complete for the pre-1850 period and mentions some of the early state tax laws.

The extensive Breckinridge County tax rolls reveal a little about Aaron Lake's life and even provide a clue to his death. In some years, he was not taxed as being a male over 21. Those may be years he evaded the tax assessor or years that he lived in Indiana. He was taxed on land only once. Since there are no deeds, it was probably leased land. He owned one horse for awhile, but not every year. He must have used another type of animal to plow the land he farmed.

Aaron did not appear in the tax rolls for 1809 and earlier. This is consistent with Israel Lake being born in Pennsylvania about 1808 to 1809. Unfortunately there is no 1810 list for Breckinridge County and Aaron is not found on the 1810 census at all. Aaron is first listed on the tax rolls in 1811.

Aaron's sons began to appear on the rolls as they reach the age of 21. Aaron Lake, Senior, is listed in 1827 for the last time. In 1828, only one Aaron is listed, most likely Aaron Lake, Junior.

The death date for Aaron Lake, Senior, can be inferred as 1827-1828. That date can be analyzed along with the assertion of Lindsey Lake that he came to Morgan County, Illinois, in 1828, and was a native of Breckinridge County, born in 1813. Only one Lake family lived in Breckinridge in 1812-1814, so Lindsey must be Aaron's son. Lindsey also named his eldest son Aaron.

It is possible that Aaron Lake, Senior, moved to Illinois, taking his youngest children with him. However, being in his 50s, it is more likely that he died in Breckinridge County, not long after paying his taxes for 1827. Read more about Aaron at this link.

Following is a list of abstracted tax records found for Aaron Lake in Breckinridge County, Kentucky. It is possible to view the microfilm images at the FamilySearch website, where the film number is 7834405.

Breckinridge County, Kentucky, Tax Roll Abstracts for Aaron Lake

1810 - None Available
1811 - Aaron Lake, 1 white male over 21
1812 - Aaron Lake, 1 white male over 21
1813 - Not on roll
1814 - Aaron Lake, 1 white male over 21, 1 horse
1815 - Aaron Lake, 1 white male over 21, 1 horse
1816 - Aaron Lake, 1 white male over 21, 1 horse
1817 - Aaron Lake, 1 white male over 21, 3 horses
Also 50 acres  (leased?) on Dorret's [Dorridge] Creek, chartered and patented by Bibb
1818 - None Available
1819 - Aaron Lake, 1 white male over 21, 1 horse (Jesse Lake is first listed)
1820 - Aaron Lake, 1 white male over 21
1821 - Not on roll ([Harrison] Laird Lake is first listed)
1822 - Not on roll
1823 - Not on roll
1824 - Not on roll (includes Jesse and Harrison)
1825 - Aaron Lake Sr, 1 white male over 21 (includes Jesse and Harrison L)
1826 - Aaron Lake Sr, 1 white male over 21 (includes Jesse, Harrison and Aaron Jr who is first listed)
1827 - Aaron Lake Sr, 1 white male over 21 (includes Jesse, Harrison and Aaron Jr who now has 2 horses)
1828 - One Aaron Lake, probably Jr, as he has 1 horse (includes Jesse and Harrison]
1829 - Not on roll. Hancock County was formed, taking part of Breckinridge County.
1829 - On Hancock County list is one Aaron Lake, probably Jr, as he has 2 horses (includes Jesse and Harrison L]

Breckinridge County, Kentucky, Delinquency Abstracts for Aaron Lake

Each year a list of delinquent taxpayers was presented in court.

Abstracts from the Breckinridge County court books from 1813-1823 were published in Breckinridge County, Kentucky Records, Volume 3. The books were authored by Michael L. Cook and Bettie Anne Cook, and published by Cook Publications, Evansville, Indiana, 1984. The Family History Library call number is 976.9854 V2c v. 3.

Aaron Lake was listed twice in the delinquency records. He was delinquent for 1819 and listed as delinquent and insolvent for 1820. For the 1821 tax year, reported in 1822, [Harrison] Laird Lake was listed as having "removed over the Ohio". In other words, he moved to Indiana. That is a clue to where Aaron and the rest of the family went in the early 1820's.

These tax records provide information that is not available in the census or any other known record. They are a vital part of the proof case for Aaron Lake of Breckinridge County being the father of the Lake men and women who lived in Breckinridge County, Hancock County and in Perry County, Indiana.