It will, doubtless, be of interest to the general reader to give a brief summary of the receipts and expenditures of Madison County during the first years of its existence, and as history, at best, is but a dry compilation of facts, we here give a verbatim report of "the early taxation of the county as copied from the Commissioners' journal of June 11, 1810: "Ordered, that the rate of taxation be on all horses, mares, mules and asses of three years old and upward, each 30 cents per head; on all stud horses the same rate per season; on all neat cattle of three years old and upward, each 10 cents per head, and on all houses one-half per centum, on the appraised value by order of the Board." This rate of taxation was also adopted for the years 1811, 1812 and 1813.
"August 20, 1810, delivered the duplicates of the State tax to John Moore for collection, and the amount of said tax appears as per the duplicates delivered, to me by the different listers $359, 47 cents, 3¼ mills." Under the same date we find the following: "Delivered the duplicates of the county tax to John Moore for collection, and the amounts of said duplicates appear to be $321.20." The State tax of Madison County for 1811 was $102, 59 cents, 4 mills, and the county tax $357.65. In 1812, the State tax was $353.49, and the county tax $535.57. The first settlement was made with the County Treasurer, Thomas Gwynne, June 11, 1811, the journal reading as follows on that date: "This day came to a settlement with the County Treasurer, and received orders to the amount of $534.70, being the amount of the orders redeemed by the Treasurer for the taxes, tavern and store license, fines, etc., for the year 1810." The full expenses for 1810 was $526, 66 cents, 5 mills, and for 1811 $1,179, 74 cents, 4 mills, making the total expenses for the first two years of the county's existence $1,706.40 cents, 9 mills. The reader can readily discover that the business of Madison County was run on a very economical basis during its early career. The population was small, money scarce, and to use the phrase of an old pioneer, "a dollar looked as big as a cart-wheel." There was no extravagance, because such a thing was impossible, and where there was no money, it could not be spent. This then was the reason why economy prevailed, and not that men were more upright or honest than they are to-day. All honor to those fathers who guided the affairs of Madison County in her infancy, and honor to their sons who have so worthily taken their place, and preserved their fair fame in their own lives.