Lucas in Lee County KY Tax Records

     Today I'm working a bit on the Lucas line.  My great grandfather is Jesse Lucas.  Jesse's father is Goolman Lucas.  I have not come across Goolman's exact death date yet, but believe I have narrowed it down to the year based on probate record and supported with tax records.  Last week I attended an excellent workshop presented by Gail Jackson-Miller, C.G. who discussed the significance of utilizing tax records in our research.  Although I had discovered some of the value of tax records, Ms. Miller's presentation really enhanced the usefulness of these records.  I'd like to share a bit of my experience in this area.  I know Jesse lived in Lee County Kentucky and Lee County was recognized as it's own county in 1870.  So I went a huntin at KDLA (Kentucky Department for Libraries and Archives).

     In the 1870 Tax record I found Jesse Lucas right above Goolman Lucas.  Jesse did not have any land at that time and he was about 29 years old.  Goolman was taxed on 250 acres.

     In 1871, Goolman is not listed however there is a Mary J. Lucas who is paying taxes on 250 acres.  Jesse is still there with no land.


    
     In 1872, Jesse now has 50 acres and Polly Lucas has 101 acres.  Per census records, Polly is listed as Goolman's wife.

     In 1872, Jesse now has 50 acres and Polly Lucas has 101 acres.  Per census records, Polly is listed as Goolman's wife.  These three pages gives several clues for further areas to look for information as well as questions to answer.  I can now check deeds on both Jesse for 50 acres in 1871. Is Polly & Mary J. the same person?  I can check the deed for the 250 acres and the 101 acres.  Who else received some land if that is the case?  If all this fits, then this gives support to Goolman having passed away sometime in 1871.  Which makes the probate records another area to look into.  (BTW-I've not been successful in finding wills thus far.)  First one above is 1870, then 1871 then 1872.