I have an ancestor who was in Jefferson County, TN from 1803 to 1839. He was a white male. He does not appear in any tax record during that entire time frame - not in land tax records, or in personal property tax records. My question is this: What classifications of people (by occupation or status) would have been exempt from paying any taxes, and why doesn't his exempt status appear in court order books? Even if he owned no land, I cannot imagine someone in that time not having a horse, or a cow, or mule, or pistol or pocket watch that wouldn't be taxed as personal property. I imagine that criminals and the insane would not pay taxes (he was neither to my knowledge). I know that people with disabilities (blind, deaf, etc.) might be exempt - he had no disabilities to my knowledge. Would a minister of the gospel be exempt? Would an overseer be exempt? I hope someone on list might come up with a possibility! Thanks in advance!
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