1863 Cabarrus County Tax Assessment

On the 20th day of the 2017 A to Z Blog Challenge, the featured letter is “T.” Most people don’t enjoy reading about taxes, but today I am blogging about the 1863 Cabarrus County Tax Assessment. I can safely say that there is only one Cabarrus County in the United States, and it is located in the southern piedmont of North Carolina.

What’s so special about it?

Cabarrus County is one of the few North Carolina counties for which the 1863 Tax Assessment records exist.

It is sobering to read the pages of the 1863 Cabarrus County Tax Assessment. It is a list of every slave owner in Cabarrus County, North Carolina at that time, along with the name, age, physical condition, and monetary value of each of their slaves. I can’t imagine what it must feel like to read this tax document through African American eyes.

I was pleased to find these records in 2003 when I was compiling a list of the 1,000+ slaves and free persons of color who were members of or were baptized at Rocky River Presbyterian Church between Concord and Harrisburg in Cabarrus County prior to 1870. I was able to supplement the church’s records with these tax records for my privately printed-on-demand booklet, “Slaves and Free Blacks Known to be Associated with Rocky River Presbyterian Church Prior to 1870.”

The following is a slightly edited version of one of my local history newspaper columns published in 2006 in Harrisburg Horizons weekly newspaper. The name of my column was, “Did You Know?” The original version of the article can be found on my website at http://janetmorrisonbooks.com/1863%20tax.html.

Did You Know?

Did you know that Cabarrus County is one of the few counties in North Carolina for which the 1863 Tax Assessment records exist? It wasn’t until I inquired in Charlotte and at the State Archives in Raleigh that I learned that no such records survived for Mecklenburg County.

“What’s the big deal?” you may ask.

The Congress of the Confederate States of America passed Statute 177 on August 19, 1861, which authorized the levying of a tax to help finance the Southern states’ government and military during the American Civil War. A tax rate of fifty cents per $100 valuation was established.

Taxable property included “real estate, slaves, merchandise, stocks, securities, money, and other property.” Subsequent legislation expanded the list in April, 1863, to include agricultural products, many occupations and trades, some businesses, and income.

The Cabarrus County Board of Assessors met at the courthouse in Concord on April 9, 1863. The Board increased the values of thirteen pieces of property in District (now Township) One and then recorded the names of all taxpayers by district.

The 1863 Cabarrus Tax Assessment records list each property owner in alphabetical order by district. The districts of 1863 essentially coincide with today’s townships. There are columns for number of acres of land owned, value per acre, and total value. The river or creek on which the land lay is also indicated.

In 1863, real estate in what is now Township One (the township in which Rocky River Presbyterian Church is located) ranged in value from $6 to $400 per acre. Most land was valued in the $6 to $20 per acre range. One of the exceptions was the half acre of land owned by Howie and Johnston, mercantile business partners in Harrisburg. Although their store closed in 1858, the property was valued at $200 in 1863.

It is interesting to read about the old land values and to think how things have changed, but the most intriguing part of the 1863 Tax Assessment records for me is the list of slaves. Under each slave holder is a list of their slaves by name. The age of each slave is given, along with their value. In cases of physical or mental disability, the type of disability is listed.

Pattern in slaves’ monetary value

There is a definite pattern in how the slaves were valued. Male children were generally valued at the rate of $100 for each year of their age, while female children were valued at $50 less. Slaves less than one year old were valued at $100. Young adult female slaves were typically valued at around $1,400, while young adult male slaves were valued around $1,600. The value of a slave in his or her late 30s began to decrease.

Two slaves listed as being blacksmiths were valued at $1,800 each, which was the highest value of any slaves in Township One.

It is sobering to read the names of the slaves and to see a monetary value placed on them. As an amateur genealogist and historian, I see tremendous value in the records.

Sources I used

1863 Cabarrus County Tax Assessment List on microfilm at the Lore Local History Room, Cabarrus County Public Library, Concord, North Carolina

The Confederacy:  A Guide to the Archives of the Government of the Confederate States of America, by Henry Putney Beers, 1968.

Until my next blog post

I hope you have a good book to read. (After reading one-third of Bittersweet, by Colleen McCullough, I decided I wasn’t interested enough in the story to finish the book. I’m reading The Mother’s Promise, by Sally Hepworth.)

If you are a writer, I hope you have productive writing time.

Janet