When do you use tax records?
Some people do not use them until they have exhausted everything else - published literature, censuses, vital records. In other words, they look at tax records when all else has failed.

Value of tax records.
Tax records are some of the most valuable records you can use. They can tell you the following -- and a lot more.

Types of taxes:

Sometimes these taxes are found in separate books; sometimes, they are found in the same book.

An example of how tax records bring individuals and their families to life.

The 1865 Clackamas County, Oregon Tax Book, located at Clackamas County Historical Society, Oregon City, Oregon, includes a listing for Allen Mattoon.

Allen Mattoon

Allen Mattoon's donation land claim was in sections 14, 15, 22, and 23 of Township 3 South Range 3 East, Willamette Meridian. The 1865 tax record narrows down the location of his farm because he had eight acres under cultivation and paid taxes on the land in section 22. This land in section 22 borders on what is known as Redland Road.

Out of 260 acres in his claim, only eight acres were under cultivation. These eight acres were carved from an area containing old growth and second growth forest. A description of preparing the land in the 1850s and 1860s is found in a Clackamas County history, Free Land for Free People:[1]

The products listed on the assessment roll give clues as to the Mattoon's life. The land where they lived was fertile. Every household in Oregon depended, in great part, on vegetables from their gardens for food. Carrots, squash, potatoes, corn, cabbages, and other vegetables were probably grown in the kitchen garden and placed in a cold cellar for winter use.

The wheat may have been been ground at Fischer's Mills on Clear Creek near Viola.

It is unusual to see apples on an assessment list. However, apples were an important commercial crop in early Clackamas County.

"[They] were the first widely known fruit and could be shipped a greater distance. . . . In 1853 a few boxes were shipped to San Francisco where they were sold for two dollars a pound. By 1856 as many as 20,000 boxes were shipped to San Francisco where they brought as much as $60 a box; and even in Portland more than $100 was paid for three boxes of Winesaps.

"Edwin Markham, the poet, in his Recollections wrote, 'I well remember going again and again with a group to gather baskets of hazelnuts in the flaming Autumn woods. And even more vivid is my memory of the delectable apples I ate in an orchard in a high mountain valley. I picked them up from the cool grass, the dew still upon them. Were there ever such apples anywhere else in the world? The tang and smack of them had the keen flavor of the apples of Hesperides.'

"He did not specify the variety, probably at his tender age he did not know. Apple trees in the pioneer orchards included some which are seldom seen today except in old orchards - Astrakan, Baldwin, Bellflower, Early Harvest, Golden Sweet, Gravenstein (an exception), Pearmain, and Wealthy."[3]

The apples may have been used to prepare apple butter. A description of apple butter making appears in Free Land for Free People.››

"Preparing a bed of coals in a pit beneath the andirons kept the boys busy, while the girls were paring pans of apples. Freshly pressed cider was heating in the huge kettle swung over the coals, Granny brought out the long-handled maple paddles for stirring. She made frequent trips from the kitchen to see if the apples were soft. Then she added the sweetening and spice.

"Stir, turn and turn about, the boys standing as far away from the kettle as possible to escape the spatters that came from the volcano-like heaves of the boiling mixture which caught the unwary. Everyone was provided with a spoon for testing. 'Does it need more sugar, does it need more cinnamon or nutmeg?' (Remember the nutmeg grater in grandmother's pantry?)"[4]›

Or, the apples may have been used to make "AppleJack." (An alcoholic beverage.)

The 40 pounds of wool were probably sold to the woolen mill in Oregon City. The Oregon City Manufacturing Company was opened in 1864[5] and used the power of the Willamette Falls to generate 85 horsepower for the looms[6]. In 1870, the mill employed 50 males, 1 female, and 20 children and paid $50.000 in wages. It used 500,000 pounds of wool to produce fabric.

Potatoes were a staple for Oregon farmers. However, 100 bushels of potatoes is a lot of potatoes. This suggests the Mattoons sold part of their potato crop. A depot for shipping potatoes was at New Era, near Canby.[7]

"Potatoes were the most favored vegetable. . . . Two warehouses and a dock for the riverboats handled the shipments in the early days. Later a railroad siding at the back of the warehouses shunted the freight cars for loading."

N Andrews [sic] in 1865

In 1868, Nelson Andrus will wed Nancy Mattoon, Allen's daughter. A listing for Nelson is found in the 1865 tax book. This entry is particularly important for it gives an approximate date of arrival in the county for him.

Clackamas County, Oregon 1867 Tax Book, located at Oregon State Archives, Salem, Oregon.

Allen Mattoon

Allen Mattoon still has 260 acres, and the value has gone up $50. The farm is in Section 23 which is closer to Mattoon Rd. He is now assessed tax on his personal property. Three hundred thirty dollars is a significant amount. He may have had a reaper or other farm machinery used to harvest his crops.

"At first all grass and grain was cut with scythe and cradle. In the 60's or early 70's, reapers began to appear.[8]

"Few of the early settlers made more than the barest living. It cannot be remembered that anyone as late as 1880 had an organ, a piano, or a buggy. A few had hacks but most family travel was in heavy wagons designed for generally farm use.

Nelson Andrus

On 13 July 1868, at the age of 40 years, Nelson Andrus married Nancy Mattoon in Viola, Clackamas County. The 1868 tax book provides a comparison of Nancy's birth home and her marriage home.

Clackamas County, Oregon 1868 Tax Book. Located at Oregon State Archives.

Nelson Andrews

Allen Mattoon

The Mattoon farm is now listed in Section 22. The switch from Section 22 to Section 23 suggests the farm was on the border of Section 22 and Section 23. The personal property is now down to $146, and he has an indebtedness of $300.

1869 Clackamas County, Oregon Tax Book. Located at Oregon State Archives.

No Nelson Andrus listed.

Mattoon, Allen

Tracking Changes

We can watch the changes in the farms as we extract the Nelson Andrus and Allen Mattoon entries from the Clackamas County tax books located at the Oregon State Archives in Salem, Oregon.

1870 .

Poll tax: $1

Allen Mattoon

1871

Land: Fraction of SE 1/4 of Sec 16, T2S R2E, 75 acres

Value of Land: $325

Livestock:

-----Horses, 3, value $100

-----Cattle, 4, value $70

-----Hogs, 4, value $8

Personal Property:

-----Carriage or wagon, 1, value $35

-----Clock or watch, 1, value $3

-----Value of furniture, $25

-----Merchandise $70

Exemption: $300

Indebtedness: $600

Poll tax: $1

Allen Mattoon

1874

Land: none listed

Value of merchandise and implements: $40

Household furniture: $50

Livestock:

-----Horses and mules, 3, value $190

-----Cattle, 9, value $105

Gross value of all property: $385

Indebtedness within the state: $150

Exemption: $300

No poll tax

Allen Mattoon

The $300 exemption appears to be a family exemption for all taxpayers were granted this. The improvements to the land are continuing, and the debt is being paid off. The family is not raising sheep for wool.

1875

Land: No land description listed; 40 acres, value $100

Value of merchandise and implements: $20

Household furniture, pleasure carriages, watches, etc.: $40

Livestock:

-----Horses, 2, value $150

-----Cattle, 4, value $38

Gross value of all property: $348

Indebtedness within the state: $150

Exemptions: $300

No poll tax

Allen Mattoon

This is the first time that money, notes, accounts, and shares of stock are listed.