| This tax list, the earliest found in the courthouse at Rockwell City, was divided into two sections showing the resident and non-resident taxpayers. That portion of the list showing resident taxpayers is shown below. When the description of the property was given it is shown. In some instances no property was shown indicating that person was paying either a poll or personal tax, or both. The entry "Lake City" indicates ownership of property in that town. |
| LAST NAME | FIRST NAME | SECTION | TOWNSHIP | RANGE |
|---|---|---|---|---|
| Amy | Charles | Lake City | ||
| Borders | Benjamin | 5 | 86 | 34 |
| Borders | Benjamin | 32 | 87 | 34 |
| Brady | Hamilton | 3 | 86 | 34 |
| Bunting | George | 13 | 86 | 34 |
| Bunting | Richard | 23 | 86 | 34 |
| Fletcher | Edward | - | - | - |
| Gibson | William | - | - | - |
| Gill | Benjamin | 26 | 86 | 34 |
| Golden | Joel | 18 | 86 | 33 |
| Grayson | B. F. | - | - | - |
| Hain | Elias | Lake City | ||
| Hicke | Frederick | 5 | 86 | 34 |
| Hull | Pleasant | 14 | 86 | 34 |
| Hunt | John | 14 | 86 | 34 |
| Kinsley | Adam | - | - | - |
| Lee | Jason | - | - | - |
| Lumpkin | John W. | - | - | - |
| Lumpkin | John W & Isaac | 12 | 86 | 34 |
| Lumpkin | Robert M | - | - | - |
| Lundy | Aaron | - | - | - |
| Luther | John | - | - | - |
| Manlove | Jonathan H. | 27 | 87 | 33 |
| Manlove | Jonathan H. | 28 | 87 | 33 |
| Manlove | Jonathan H. | 33 | 87 | 33 |
| Manlove | Jonathan H. | 22 | 86 | 34 |
| McCoy | John | 7 | 86 | 34 |
| McCoy | Nathan | 5 | 86 | 34 |
| McCoy | Nathan | 6 | 86 | 34 |
| McGeorge | George W. | Lake City | ||
| McGeorge | Sylvester | 24 | 86 | 34 |
| Meranville | Roma | 26 | 86 | 34 |
| Meranville | Roma | 23 | 86 | 34 |
| Moon | Havilah B. | 32 | 87 | 33 |
| Ochumpaugh | James | - | - | - |
| Oxenford | John | 34 | 87 | 34 |
| Oxenford | William | 17 | 86 | 33 |
| Oxenford | William | 7 | 86 | 33 |
| Oxenford | William | 8 | 86 | 33 |
| Pearson | Bartley | - | - | - |
| Reed | David | Lake City | ||
| Reed | David | 8 | 86 | 33 |
| Lumpkin | Robert M | 7 | 86 | 33 |
| Ripley | William W | - | - | - |
| Salisbury | Harpman | 22 | 86 | 34 |
| Scott | Greenlee | 5 | 86 | 33 |
| Sherman | Moses W. | - | - | - |
| Smith | Christian | 18 | 86 | 33 |
| Smith | Christian | 7 | 86 | 33 |
| Smith | Christian | 13 | 86 | 34 |
| Smith | Christian | 24 | 86 | 34 |
| Smith | Christian | Lake City | ||
| Smith | Christian agent for Smith, Jemima | 11 | 86 | 34 |
| Smith | Christian agent for Smith, Jemima | 12 | 86 | 34 |
| Smith | Peter | 18 | 86 | 33 |
| Smith | Peter | 7 | 86 | 33 |
| Smith | Peter | 18 | 86 | 33 |
| Smith | Peter | 12 | 86 | 34 |
| Smith | Peter | 12 | 86 | 34 |
| Smith | Peter agent for Smith, Peter | 22 | 86 | 34 |
| Smith | Peter agent for Smith, Peter | Lake City | ||
| Smith | Peter agent for Smith, Peter | 25 | 86 | 34 |
| Smith | Peter agent for Smith, Peter | 23 | 86 | 34 |
| Smith | Peter agent for Smith, Peter | 17 | 86 | 34 |
| Smith | Peter agent for Smith, Peter | 6 | 86 | 34 |
| Smith | Peter agent for Smith, Peter | 18 | 86 | 34 |
| Townsend | William | - | - | - |
| White | Alford | 7 | 86 | 33 |
| Williams | Jesse | 14 | 86 | 34 |
| Williams | Jesse | 15 | 86 | 34 |
| Williams | Jesse | 7 | 86 | 33 |
| Williams | Larkin | 14 | 86 | 34 |
| Williams | Larkin | 12 | 86 | 34 |
| Williams | William | 5 | 86 | 33 |