1871 Milam County, Texas Tax Receipt Signed by Sheriff Benjamin I. Arnold

Description

1871 Milam County, Texas Tax Receipt Signed by
Sheriff Benjamin I. Arnold
Offered for your consideration is a partly-printed form certifying the receipt of state and county taxes, signed at the conclusion by the sheriff and future mayor of Cameron, Texas. Headlined “
TAX RECEIPT – PROPERTY IN THE COUNTY
” and issued from “
Cameron
” on “
Nov. 4
th
1871
”, this document states that there was “
Received
Nineteen
dollars and
62
cents, from
Elisha Allen
State and County Taxes for 1871, on property in this county as per assessment rolls of that year.
”. Below this, at the left, is a column of five different taxes, with four of them bearing ink entries. A small column of figures, written in pencil, can be seen at the right. It is signed at the lower right by “
B I Arnold
” in his capacity as “
Sheriff Milam County
”. Part of a decorative border can be seen at the left and along the bottom (whether there was one on either of the other two sides is unknown, as no vestiges of one is visible). The back of the document bore no printing related to the tax payment, though the piece was printed on the back of another form, thereby leaving a substantial amount of printing on the back (it appears that this form was a significantly larger tax document – see illustration). One wonders why a county in Texas was still reusing paper for government documents six years after the close of the Civil War. While not particularly attractive as a document, this piece is apparently quite rare (one researcher indicates that the form is unique) and is interesting being signed by a transplanted Northerner (originally came to Texas as part of the occupation army). An interesting item – worthy of further research.
Benjamin I. Arnold
was born in Carlisle, Clarke County, Ohio on February 3, 1841, though he moved with his parents when he was young to northern Illinois. He enlisted in the 4
th
Illinois Cavalry on September 2, 1861, serving ably with that unit through the remainder of the war. In June, 1865, the 4
th
Illinois Cavalry was consolidated with the 12
th
Illinois Cavalry, which was placed under the command of General George A. Custer and sent to Texas as part of the army of occupation. Arnold, having been advanced to captain, was stationed for about a year in Brenham, serving during that time with the Freedmen’s Bureau. He resigned from the army in May, 1866, after which he engaged in farming for two years in Washington County, followed by two years in the mercantile business. In March, 1870 Arnold moved to Cameron in order to accept the position of sheriff of Milam County through an appointment by Governor Edmund Jackson Davis (he was officially appointed on January 23, 1871). He remained in that office until January 3, 1873, after which he ran successful real estate and insurance businesses for sixteen years. Additionally, Arnold served two terms as mayor of Cameron. Benjamin I. Arnold died in 1899 and was buried in Oak Hill Cemetery in Cameron, Texas.
The presently offered document exhibits signs of significant period usage, followed by years of less than ideal storage. Toning is noted across the entire surface, imparting an off-white to beige hue to the paper. This toning is significantly darker at the edges and along the storage folds, especially at the bottom. Numerous dark stains are associated with this toning, though some appear to have been caused by water damage. Several of these stains affect the text, both printed and manuscript, including one which surrounds the signature (the signature is still fully legible). Numerous folds are noted (mostly vertical), several of which have adversely affected the integrity of the paper (one bisects Arnold’s signature, while another affects the column at left). Three of the edges are slightly irregular, while the right edge is totally ragged (several short tears emanate from these edges, especially at the right – easily strengthened with archival tape). Measuring approximately 4⅛ x 8 inches, this piece would frame nicely with a period photograph of Arnold, with some of the condition issues being covered by the mat. As noted earlier, one researcher believes that this form is unique – further study may determine the validity of the statement. A great addition to any Texas document collection.
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Buy or Bid with Confidence – American Coins & Collectibles President Richie Self has worked 6 years as a paper money grader/authenticator. He has contributed to numerous reference books within the industry, as well as being a co-author of “The Comprehensive Catalog and History of Confederate Bonds, 2
nd
Edition” with Douglas B. Ball, Ph.D., Henry F. Simmons, M.D., Ph.D. and James R. Desabaye. Mr. Self is a life member of the American Numismatic Association, the Society of Paper Money Collectors, as well as numerous regional numismatic associations. He is an authorized submitter to NGC, PCGS, and PMG, a diamond founding member of Coin Dealers Helping Coin Dealers and a supporter of the Industry Council for Tangible Assets. American Coins and Collectibles can be found at many of the state and local coin shows.
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Shreveport, LA