The following article appeared in the Fall 1990 issue of The Florida Genealogist. It is reproduced on this web site with the permission of the author Larry Wiggins and with the permission of the Florida State Genealogical Society. Please see information at the bottom of this page for information on changes and possible errors.


1860 Hernando, Florida, Tax Roll:
A Replacement for the
Missing 1860 Federal Census

By LARRY WIGGINS

Florida's Hernando County was established on 24 February 1843. In 1844 it was renamed Benton County in honor of Senator Thomas Hart Benton of Missouri, who introduced a bill in Congress in 1840 entitled "The Armed Occupation Act" which provided land grants for settlers in central Florida. This act was responsible for opening the land of Hernando County for settlement. The name was changed back to Hernando in December 1850 when Senator Benton fell from the favor of the county's citizens because of his strong stand for the Union and opposition to secession. Thus, in the 1850 Federal Census, Hernando residents are enumerated under Benton County.

Researching inhabitants of Hernando County is hampered by two incidents that occurred over a century ago. First, the 1860 Federal Census is missing for Hernando County. Various sources say it was never taken. Second, in 1877, the courthouse burned to the ground "and the records contained therein were destroyed" according to a history of Brooksville.

The Florida County Tax Rolls will help supply information lost by these two events. The tax rolls contain a fascinating amount of information on the residents of each county and the property they owned and were taxed on. Tax rolls for Hernando County are available yearly from 1845 through 1879, with the exception or 1847, 1848, 1849, 1865, 1870, and 1871.

The kinds of property enumerated and the amount of detail recorded varied greatly from year to year. For 1860 the following were recorded:

a) Name of taxpayer (or if taxes were paid by an agent for a non-resident or administrator of an estate this is noted)
b) If taxpayer was a white male over 21 and under 50
c) Number of acres of land owned
d) Value of the land
e) Value of improvements to the land
f) Number of slaves owned
g) Value of the slaves
h) All bank or other corporate stock
i) All money at interest
j) All notes and obligations
k) All capital employed in trade by merchants and traders
l) All capital invested in water vessels
m) Value of all carriages
n) Number of horses, asses, mules owned
o) Value of horses, asses, mules
p) Number of cattle, swine, sheep owned
q) Value of cattle, swine, sheep
r) Value of all household furniture owned
s) Value of all watches owned
t) Drafts bought or sold
u) Free negroes and mulattoes
v) Number of cattle or non-residents
w) Value of cattle of non-residents
x) Premiums received from agencies or foreign insurance companies
y) Amount or state tax
z) Amount of county tax

In the list that follows, only the first seven, (a) through (g), are included to conserve space. By 1869, the legal description of the land including section, range, and township was given. This information is of major interest since deed records prior to the courthouse fire in 1877 are not available.

The Florida County Tax Rolls are available on microfilm at the Florida. State Archives. They are filed as Series 28, Record Group 350, of the State Comptroller's records. A list of the counties and years available can be obtained by writing to the Archives (Florida State Archives, Dept. of State, R.A. Gray Building, Tallahassee, FL 32399) and requesting the "Finding Aid" for the tax rolls. They were microfilmed by the LDS Church and are also available at the local LDS Family History Center libraries through the microfilm rental program.

TAXPAYER ML ACRES LND$ IMP SLV SL$
Adair, J.A. 1          
Adkins, G.W 1          
Alexander, S.S 1 200 1480 320    
Alexander, C.R. 1     2000 2 1700
Alexander, Jas. A. 1 390 2400 300    
Allen, C.E. 1     150    
Allen, D.A. 1     100    
Allen, Darling 1     200    
Allen, E.A.   80 400 50    
Allen, J. A. 1 80 100      
Allen, James E.   260 275 600 12 6000
Allen, James E. (Agt for J.W. Allen) 1 380 490      
Allen, John E.   64 155 500    
Allen, John   80 480 300    
Allen, Lott 1          
Allen, W.E. 1 76 106      
Allen, Wm. B. 1          
Anald, Matthew 1          
Andrews, A.K 1     200 2 1000
Andrews, A.K. (Agt for Julia Andrew)            
Andrews, E.H.            
Andrews, J.L. 1 320 1600 50 2 1000
Andrews, J.L. (Agt for G.W. Andrews)   120 840 20 1 300
Andrews, P.F.            
Andrews, P.F.            
Andrews, Rosa Ann            
Atkinson, Edward  (double taxes)   160 2500      
Baker, A.A. 1     200    
Baker, J.W. 1     150    
Baker, John F. 1 80 500 300    
Baker, W.J. 1     200    
Baker, W.J. (Agt for E.W. Johnson)   120 600 200    
Bates, J.M.       50    
Bates, J.M. (Agt for L.T. Bates)       50    
Bates, R.J. 1     50    
Bates, Willson            
Barnes, J.F. Senior 1     200    
Barnes, J.F. Jr.            
Bassett, John         6 4200
Bassett, Josiah 1 40 60      
Bassett, John F. 1          
Bates, George 1     50    
Bauknight, S.S.   160 400      
Bengaim, Z.C.            
Benjamin, John 1          
Benner, Henry       100    
Bird, Jackson 1          
Bissett, E. Mrs.       15    
Blackshear, C.S. 1          
Boyd, J.D. 1       1 1000
Boyet, A.A. 1          
Boyet, Edward 1     150    
Boyet, J.A. 1          
Boyet, John       250    
Boyet, Nathan 1     200    
Bradly, Nancy Mrs.   440 880 500 2 2000
Braid, Wm. 1 120 150 400    
Braid, Wm. (Agt for Joseph Cavass)   160 640      
Braid, Wm. (Agt for Mary Cavass)   160 640      
Braker, J.H.   122 610 500 1 700
Brown, R.W. 1 74 500 100 2 1500
Brownlow, David 1     200    
Buck, Richard 1          
Burke, James (Double Taxes)            
Burnam, R.G. 1     100    
Byone, R.M.   640 960      
Calahan, Alexander 1          
Carter, Jesse 1     200    
Carter, John 1     200    
Christy, Henry 1 200 250 750 5 1600
Christy, Henry (Agt for James Turner)            
Christy, Henry (Agt for William Turner)            
Cicios, B.W. 1     160 1 700
Clarady, I.E. 1 130 150 2000 1 1000
Clarke, Albert 1 1440 3900 300 12 7500
Clarke, J.B.   564 4802      
Clarke, Richard       30    
Colding, J. S. 1          
Colding, S. B. 1 160 300 200 5 2000
Crawford, C.D.   600 2400      
Cray, W.R. 1 240 1000 200 5 2500
Cray, W.R. (Agt for E.C. Cray)   320 1500 100    
Creighton, John P.   160 800 200    
Crum, David            
Crum, R.R.            
Crum, R.R. (Agent for Henry Harn)   240 1920 300    
Darby, John 1          
Darby, Mary       1000    
Davis, John A 1 57 150 150    
Decatur, A.F. 1 120 480      
Dias, George 1     325    
Donathan, James   285 1500      
Doss, James   240 1680 440    
Douglas, Stephen 1          
Douglass, A.D. 1 40 100 300    
Ederington, F. H. 1 1760 8000 1000 32 20000
Ederington, F.H.  (Agt for -------- )   160 160      
Ederington, F.H. (Agt for John M. Neoctt) 1 160 1000   4 1000
Ederington, F.H.  (Agt for Nevitt Z. Bleash)   160 285      
Edwards, O.E. 1          
Edwards, David   160 500 500 8 3200
Edwards, James            
Edwards, James (Agt for D.L. Yulee) 1   20000 5000 71 36000
Edwards, Sherod 1 40 200   4 2000
Ellis, T.C. 1 742 1988 600 23 11500
Ellis, T.C. (Agt for R.H. Weeks)   280 840      
Ellis, T. C. (Adm of est S. Townsend)   80 320      
Ellis, T. C. (Agt for John S. Taylor)   787 4000      
Ellis, T. C. (Agt for J.P. Breridl)   320 2500      
Enocks, A.S. 1          
Eubanks, J.J. 1          
Eubanks, W.D. 1 320 1000   10 5000
Everett, Joseph 1 340 1700 100 9 6500
Fabian, Henry 1 360 500 100    
Fabian, Henry (Agt for H. Fabian)       1200    
Ferguison, Neil   500 2500      
Filmon, John  (Double Taxes)       50    
Fraymouth, Moses  (Double Taxes)     800      
Fribley, C.L.   1036 3200   2 1500
Frierson, A.T.   720 3600 1000 12 8500
Frierson, James E. 1 300 800 900 3 2500
Frierson, S.G. 1 800 4000 250 6 4000
Frierson, W.L. 1 900 2000 600 15 11400
Gamer, A.W. 1          
Garrard, J.H. 1 520 2500 500    
Garrison, Green1     
Garrison, L.M.   490 1350 1000 2 1600
Garrison, W. M. 1 320 1500      
Garrison, W. M. (Agt for M.A. Garrison)   380 1200      
Garrison, W.H. (Agt for W.B. Merrideth)   400 2000      
Gary, T.P. 1          
Gaskins, Lewis 1     100    
Geiger, John A.       1000 4 2900
Giddens, S.J.            
Giddins, A. 1     300    
Giddins, Charles 1     250    
Giddins, Charles (Agt for F. Spears 1          
Giddins, D. 1     250    
Giddins, E.J. 1     300    
Giddins, Jesse       200    
Givins, John T.  (Double Taxes)   240 400      
Godum, Samuel 1     50    
Godwin, Jacob 1          
Godwin, Jacob (Agt for E. Godwin)       150    
Gold, J.H.       100    
Goss, E.G.            
Green, Charles 1     50    
Green, T.C. 1     50    
Grimsley, Alfred    120 150 25 3 2500
Hagan, F.B. 1 82 100 700    
Hagan, F.B. (Adm of est of E. Hagan)            
Hale, Ephram 1     300    
Hale, Homer H.            
Hale, Homer H. (Agt for Mrs. Eliza Hale)   384 1920 2500 10 5000
Hall, S.D. 1     30    
Hancock, Durham 1          
Hancock, Henry 1 243 500 500    
Hancock, Henry (Agt for W.M. Johnson)   172 1700 300    
Hancock, Henry (Agt for W.H. Hancock)            
Hancock, J.M.J. 1          
Hand, James H. 1     250    
Hanna, J.C.   200 400 100    
Hardee, Charles 1          
Harn, Alonzo 1 160 1500      
Harn, H. B. 1        
Harn, Henry Jr. 1 160 1000      
Harn, James Jr.  1 160 500 300 1 750
Harral, John W. 1     200    
Harral, John W. (Adm est W.D. Clifton   160 400      
Hart, W.I. 1          
Harville, E. M. 1 159 400 200    
Harville, J. E. 1 80  200 100    
Hay, Daniel 1          
Hay, Isaac 1     50    
Hay, J.T. 1 18 36      
Hay, Nathan   60 100 300    
Hayman, J.H. 1     150    
Hayman, James Sr.   40 200 200    
Heddick, Wm. J. 1          
Henderson, John 1          
Herngesford, R. 1          
Higginbotham, F. 1 200 1000 600    
Higginbotham, F. (Agt for S. Thurman)   160 800      
Higginbotham, F. (Agt for Ann Haywood)   160 800      
Hill, E.A. 1          
Hill, C. D.       150    
Hill, C. D. (Guardn for M & A Dennison)            
Hill, R.M. 1     40    
Hill, Thomas J. 1          
Hinds, R.J. 1          
Holland, N.W. 1     500    
Hope, David   160 320 100 10 6200
Hope, David (Agt for - of W. W. Tucker)   1120 5600 400    
Hope, David (Agt for M.E. Barbor)     2500      
Hope, David (Agt for Hes-Scott)   550 2000 500    
Hope, Henry    450 560 150 13 5000
Hope, Saml. E.  1 367  1835   5 3850
Hope, Wm. 1 1800 7000 4000 46 27600
Hope, Wm. (Agt for W.C. Reid)            
Howill, Mrs. M.A.   160 1600 900 11 5500
Howill, Mrs. M. A. (Agt for children)   160 640   14 7000
Jackson, B.F. 1          
Jackson, J.W. 1 160 800 300    
Jackson, T.B. 1 80 400 300    
Jackson, W.S.   120 350 200 1 900
Jenkins, C.T. 1 360 720      
Jenkins, C.T. (Agt for Lucy Jenkins)       1200 1 800
Jenkins, C.T. (Agt for Wm. Cooley)   240 1500      
Jenkins, C.T. (Agt for Peter Robles   40 100      
Jenkins, Charles   320 2000 200    
Johns, H.M. 1 40 50 250    
Johns, J.M. 1     200    
Johns, J.P.  1 200 600 50    
Johnson, Isham 1 140  175 200    
Johnson, J.R. 1          
Johnson, Mrs. Hanna   400 1200 1000    
Jones, Jas. A. 1     200    
Jones, M.E. 1 120 600 400    
Jump, Thomas 1 40 100 100    
Karsey, Lybon 1 40 80 300    
Kendrick, W.N. 1 880 10000 2000 14 7000
Kersey, Hampton       100    
King, Thomas F.    1920 5000      
Knight, E.J. 1          
Knight, E.J. (Agt for A.W. Knight)            
Knight, John 1 120 240 500 2 1500
Knight, John (Agt for Green Smith) 1          
Lang, William 1 80 300      
Lanier, Isaac 1 40 200 300 2 2100
Lanier, John 1          
Law, Josiah B. 1          
Law, Josiah B. (Agt for M.C. Law)   320 1600 1000 5 3400
Law, Thomas B. 1          
Leggett, Arron 1     50    
Link, Franklin 1 160 800 25    
Link, Franklin (Agt for W.L.. McMinn)            
Lockhart, J.L            
Lockhart, J.L. (Agt for I.D. Freeman)     2000      
Lockhart, J.L. (Agt for Freeman & McDonald)   160 800      
Lofton, William       150    
Lungren, H.G. 1          
Lykes, F.   694 3000 1506 20 12000
Main, W.H.   40 200 200 1 150
Mason, Calvin 1          
Massy, J.P.C   160 1000      
May, M.H.   145 870 1230 32 16000
May, M.H. (Guardian for A. & E. May)   240 1200      
May, M.H. (Adm of est John L. May)            
May, M.H. (--M.H. May)   560 3360 500 24 12000
Mayo, Anderson 1 1540 4620 2000 27 12000
Mayo, Anderson (Adm of est R.G. Woolly)       100    
Mayo, Anderson (Adm est Patrick Giddins)     500      
Mayo, Anderson (Agt for W.W. Leggett)            
Mayo, W.T. 1 720 3600 1700 31 15500
McCarty, Stirlin 1 600 3000 800 10 8400
McCarty, Stirlin (Agt for children)   800 4000 1000    
McDonald, Wm. H 1          
McDonald, Wm. H. (Agt for J. B. McDonald)         2 2000
McDonald, Wm. H. (Agt for E.A. Berry)   160 320 180    
McDonald, Wm. H. (Agt for E.E. Berry)         1 700
McElvain, Robbert  (Double taxes)     2500      
McGeachey, E.C. 1 280 600 200 3 1800
McGeachey, E.C. (Agt for R.A. McGeachey)         2 1200
McGeachey, M. 1       3 1800
McKeown, Jas. A 1 160 1300      
McKeown, V.C.            
McKeown, C.W 1          
McKeown, L. 1          
McLeode, L. J.   400 800      
McMinn, C.F. & Co.   410        
McMinn, C.F. 1 42 500 1500 2 1600
McMinn, C.F.            
McMinn, C.F. (Adm of est P.W. Pheley)            
McMinn, C.F. (Agt for J.R. Fanner)            
McMinn, C.F. (Agt for Charles Lang)            
McMinn, C.F. (Agt for Jacob Smith)            
McMinn, C.F. (Guardian for A.S. Enocks)         5 4200
McMullen, J.P.            
McMullen, J.P. (Agt for Nancy Campbell)   160 800      
McNeil, John 1 293 1000 500 4 2500
McNutt, John B. 1 280 420 450    
Medows, Green 1          
Messer, Henry 1     100    
Michler, J.B. 1          
Miller, James 200 610 150 4 2400
Mills, William   320 800      
Mitchell, Hartwell   400 2500 600 1 500
Mitchell, James 1          
Mitchell, James (Agt for Mary Mitchell)         13 6200
Mizell, E.E.   40 40 500    
Mizell, Joshua 1 120 600 300    
Mizell, Joshua (Agt for John Mathews)   80 500      
Mizell, Morgan 1 120 240 300    
Monroe, Neil 1     1000    
Morris, John       200    
Mundin, A.B. 1 155 1550 600 11 5500
Mundin, A.B. (Adm on est J.E. Tucker)   200 800      
Mundin, A.B. (Agt for Caroline Dennison)            
Mundin, Johan 1     50    
Mundin, Johan (Agt for A.L. Mundin)            
Nevitt, C.J. 1 200 1000 200 6 3500
Nicks, F.R. 1          
Nicks, J.R.   800 3250 1000 6 4400
Nicks, W.R. 1 80 80 100    
O'Neal, C.B.   473 2635 600 17 11900
O'Neal, W.D. 1     1000    
Osburn, David       250    
Osmond, A.W. 1          
Osmond, R.E.     120 700 300  
Overstreet, W.R. 1     50    
Pace, James   32 1280      
Parker, R.H. 1     20    
Parsons, C.H. 1          
Parsons, John 1 3500 14000 3000 5 4200
Parsons, John (Agt for F.J. Parsons)   584 2720 100    
Parsons, John (Adm of W.D. Underwood)   163 550 300    
Parsons, John (Agt for John Ashbash)   440 700      
Pastalague, Antonio 1          
Peterson, John 1 143 1000      
Peterson, John (Agt for T.P. Kennedy)   360 1080      
Peterson, John (Agt for T.B. Todd)   160 1000      
Peterson, John (Agt for J.H. Johnson) 1 57 300      
Peterson, M.C. 1 1025 6400 200    
Peterson, M.C. (Agt for R.H. Peterson)   334 1500 500 9  7200
Peterson, Peter 1          
Phelps, Joseph T.   80 350 20    
Pierce S.J. 1 32 960 240    
Pierce S.J. (Agt for S.A. McKinney)   356 500 212    
Pinkston, D.W. 1     75    
Pinkston, J.T.   80 200 100    
Pinkston, T. G. B. 1 200 800 350 2 1300
Platt, J.W. 1 200 300 50    
Platt, John            
Pogue, Daniel 1          
Powell, Gillis 1     300 3 2500
Powell, W.B. 1          
Randolph, A.M.   1800 3600      
Rawles, Cotten     470      
Rawles, W.S.     400      
Roberson, Wm. L.   1160 3000 1000 24 12000
Rodgers, J.D. 1          
Rodgers, James   488 2500      
Rooks, James 1          
Ryals, D.C. 1 40 50 300    
Sanderson, James 1          
Saxon, W.B.    488 2680  1000 16 8000
Seals, Cornelius 1          
Seals, Cornelius (Agt for R.C. Seals)   224 1100 400 3 2000
Seals, Cornelius (Guardian for M.V. Seals)    160 800      
Seals, Cornelius (Guardian for James Lang)         2 1200
Selph, E.S. 1 40 300 100    
Selph, John J. 1     100    
Selph, John J. (Agt for M.A. Selph)         1 800
Simmons, Felix 1          
Smith, Aaron   160 600 600 1 800
Smith, Calvin 1          
Smith, E. 1 40 50 250    
Smith, E. (Agt for A. Smith)         3 2200
Smith, E.W. 1          
Smith, Mrs. Sarah       400 1 700
Smith, S.W. 1       3 2500
Smith, S.W. (Agt for Mrs. E. Edwards)         3 2600
Smith, W.H. 1          
Smith, W.N. 1          
Smith, W.R. 1     150    
Smith, W.S. 1 200        
Stafford, George   380 1000 200 3 1600
Stafford, Joshua 1          
Stafford, Joshua (Adm est Joshua Stafford)   2000 8000 5000 23 17200
Stafford, Joshua (Agt for J.M. Stafford)            
Staford, William 1          
Standfield, J.M. 1          
Standfield, J.M. (Agt for E. Standfield)       300    
Stapleton, F. 1          
Stephenson, Saml 1     500    
Strange, Peter 1 120 600 200    
Strickland, W. 1     50    
Stringer, Shelton   160 1000      
Suhr, A.W.            
Summer, J.C. 1 40 50 100    
Sutton, J.A. 1 316 1580 700 9 4500
Swindle, Garrette       200    
Taylor, J.M.  1  41  200 300    
Taylor, J.M. (Agt for T.E. Taylor)         4 2000
Taylor, J.M. (Agt for R.G. O'Bryan)   300 1200      
Thigpen, J.C. 1 80 800      
Thigpin, T.L.  (Double Taxes) 1          
Thomas, John 1     50    
Thomas, S.T.         6 3000
Thompson, James            
Tillett, G.J. 1          
Tillet, John   40 80 150    
Townsend, John   480 1100 600 13 5000
Townsend, John (Agt for E.A. Taylor)            
Townsend, John (Agt for James Gibbons)         3 1500
Tucker, A.W. 1     60    
Tucker, E.A. 1     100    
Tucker, E.D. 1 40 400 300    
Tucker, J.H. 1 80 800 200    
Tucker, J.W. 1 40 400 300    
Tucker, Julia E.            
Tucker, Mrs. Mary   40 150      
Tucker, P.T. 1 160 200      
Tucker, P.T. (Adm on est John Tucker)            
Tucker, S.M. 1     100    
Tucker, T.M. 1     50    
Turner, Wilson 1          
Tyner, Jackson 1          
Waldren, David 1          
Waldren, David (Adm of est of J. Green)            
Walker, A.B. 1     50    
Walker, G.W. 1          
Wall, D.H. 1          
Wall, D.H. (Agt for J.C. Wall)       1000    
Wall, P.G. 1 1860 8000 2000 25 12500
Wall, P.G. (Agt for J.M. Garrison)   204 1200      
Wall, P.G. (Agt for W.J. Bailey)   9680 75000      
Wall, P.G. (Agt for W. Bailey)   120 600      
Wall, P.G. (Executor of J. Eubanks)   2356 11780 2500 41 20000
Wall, P.G. (Agt for Houston & Co.)   4800 20400      
Wall, W.W. 1 151 500 100    
Wall, W.W. (Agt for Hope & Wall)       1525 1 1900
Wells, Jacob 1 160 800 400    
Whitefield, W.H. 1 1600 4800 2000 22 11000
Whitehurst, L.S. 1 40 100 700    
Whitehurst, L.S. (Agt for E. Stange)            
Whitehurst, B.D. 1 80 100 200    
Whitehurst, B.D. (Agt for D.S. Whitehurst)            
Whitehurst, S.            
Whitfield, J.A 1       5 300
Wiggins, R.C. 1 40 50   2 1200
Wiggins, R.C. (Agt for J. & J. Crum)   40 50      
Wiggins, R.C. (Agt for Nancy Wiggins)            
Williamson, W.W. 1 80 300 100    
Willis, R.T. 1 160 200 200    
Willson, J.B. 1     100    
Wilson, Daniel       200    
Wilson, Daniel (Agt for A. M. Wilson)            
Wilson, Daniel (Agt for Mary Benner)            
Wingate, R. G.  1     100    
Wooley, James  1          
Yelverton, G. P.  1          
Yelverton, G. P. (Agt for A. Yelverton)     160 600  400  7  2500
Zeigler, Joseph J.  1     150    
Zeigler, Joseph J. (Agt for Jas. Caulfield)       150    
Zeigler, W. W.  1        1  1000


WEB PAGE ADDENDUM. It seems that in the original article the numbers for of R. E. Osmond were inadvertently shifted one column to the right. However, I have left that alone. Apparently John G Boyet should be John B. (Berry) Boyet, although I have left that alone.

I have made the following changes from spellings that appeared in the original article. I changed Daiby to Darby in both places it occurred. I changed Bales to Bates in four places. I changed McKown to McKeown in both places it occurred. I changed Henry Hearn to Henry Harn in one place. I changed D. C. Ellis to T. C. Ellis each time it occurred. I changed Horn to Harn four times, and I changed A. B. to H. B. Harn. I changed Green Gamson to Green Garrison. I changed F. H. Eddington to F. H. Ederington. I changed Henry Chrestey to Henry Christy in all three places it occurred. I changed B. M. Harwell to E. M. Harville and I changed J. E. Harwell to J. E. Harville. I changed C. B. Hill to C. D. Hill (twice) because of information from Jim Dennison.

Please send any possible corrections to Jeff Miller.


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