Slavery Related Property Taxes in St. Louis County, 1840-1858

The St. Louis Courthouse in the 1860s during the Civil War. Photo by Rodney F. Adams.

Missouri Historical Society

This article was researched and written by Betty Gema, Research Intern at Ulysses S. Grant National Historic Site, Summer 2025

Between 1840 and 1858, slave taxation records from St. Louis County provide clarity into how economic practices, bureaucratic inconsistencies, and political tensions shaped the inner workings of slavery in Missouri. Though enslaved people were human beings subjected to brutal violence and dispossession, they were also treated by the state as property: taxed, valued, and accounted for within public ledgers. These records not only reflect local economic patterns, but also the ways slavery was maintained and adapted in response to changing laws, politics, and social pressures.

The total number of enslaved people in the county remained relatively stable over the 19-year period, starting at 2,928 persons in 1840 and ending at 3,227 persons in 1858, with a peak of 4,140 persons in 1852. But the taxes assessed on enslaved people did not rise or fall consistently alongside the population. For example, in 1840, the slave tax totaled $995.23. Just four years later, in 1844, it dropped dramatically to $457.87, even though the number of enslaved people remained almost unchanged.

This decline was not a result of the “decreased value” of enslaved people. Instead, it reflected changes in how the taxes were calculated. That year, $109,000 worth of enslaved property was mistakenly taxed at 1% instead of the correct 1.5%. This error occurred because it included property retroactively assessed for 1842 and 1843, when a lower rate had been in effect. The result was over $45 in lost revenue and a fractional discrepancy of $1.37, a small but telling sign of how shifting tax rates and clerical errors shaped the economic management of slavery. Similar issues occurred in other years. In both 1846 and 1849, discrepancies appeared between the expected tax values and the final amounts recorded in the assessor’s books. In 1846, for example, the totals were off by $7.19. These seemingly minor discrepancies suggest the difficulty of managing taxation across a large and growing population of enslaved people. They also expose the unstable foundations of a system that, despite treating enslaved people as assets, relied on imprecise methods to determine their fiscal worth.

After 1850, even as the number of enslaved people in the county began to decline slightly, the total tax collected continued to rise. By 1855, the enslaved population had fallen to 3,157, but the tax had climbed to $1,057.58, nearly double what it had been in 1840. This trend persisted through 1857, when 3,077 enslaved people were taxed at $999.41.

Year	Number of Enslaved People	Total Tax Revenue	Tax Per Enslaved Person	Differences/ Discrepancies
1840	2,928	995.23	0.3399
1844	2,917	457.865	0.1569	Taxed at 1% instead of 1.5%; $1.37 discrepancy
1845	3,183	754.57	0.2371
1846	3,263	724.917	0.2222	$7.19 discrepancy in Assessor’s book
1847	3,470	727.365	0.2096
1848	3,211	647.095	0.2015
1849	3,243	671.847	0.2072
1850	3,101	736.75	0.2376
1851	3,543	835.435	0.2358
1852	4,140	949.419	0.2293
1853	3,602	922.89	0.2562
1854	3,482	1,015.0	0.2914
1855	3,157	1,057.58	0.3349	Highest tax despite declining population
1856	3,103	984.02	0.3171
1857	3,077	999.41	0.3248	Slight drop in population; high tax retained
1858	3,227	939.815	0.2912

These rising valuations likely reflected both the increased market price of enslaved labor and tightening state and local control over slaveholders amid the growing national controversy around slavery. Missouri remained a slave state in the 1850s, and demand for enslaved labor remained high in agriculture, manufacturing, and domestic work. Meanwhile, the expansion of cotton plantations in the Deep South continued to increase prices for enslaved people in the Upper South and border states like Missouri, which had become a key hub for the slave trade.

At the same time, local governments may have seen slavery not just as a labor system, but as a financial asset they could tax more aggressively. The 1850s were a period of escalating national crisis over slavery. The Fugitive Slave Act of 1850 strengthened federal power to recapture enslaved people who escaped to free states, while the Kansas-Nebraska Act of 1854 reopened debates over whether slavery would expand westward. These tensions erupted into Bleeding Kansas, a period of violent conflict just across Missouri’s border. As Missouri’s position as a border state grew more politically charged, the state may have responded by asserting greater fiscal control over slavery. Increasing the assessed value of enslaved people allowed officials to extract more tax revenue while signaling that slavery remained economically essential to Missouri, especially as its future grew more uncertain.

This pattern becomes even clearer when looking at township-level data, which reveals differences in how slavery operated across the county:

Township	Number of Enslaved People	Tax Collected	Tax Per Enslaved Person
Mermack	376	$77.85	$0.207
Bonhomme	401	$85.90	$0.214
Central	397	$90.65	$0.228
St. Yard	389	$86.90	$0.223
Carondelet	65	$14.10	$0.217

Carondelet Township had significantly fewer enslaved people and the lowest overall tax burden, suggesting that it may have relied less on enslaved labor or featured smaller-scale holdings. In contrast, Central Township had one of the highest taxes per person, possibly reflecting larger plantations or enslaved individuals with valued labor skills, such as blacksmithing or carpentry. These localized differences remind us that the economic role of slavery varied not just by state, but even within individual counties. Some areas treated enslaved people as crucial to wealth generation, while others may have focused more on industry, immigrant labor, or small-scale farming.

The tax records of St. Louis County from 1840 to 1858 made clear that enslaved people were not just exploited for labor but also embedded in the financial systems that upheld slavery. Changes in tax value over time were shaped by much more than population shifts. They reflected policy missteps, political anxiety, and economic pressures, all converging in a period of growing instability. Even through tax ledgers, the cracks in a society built on racial violence become visible, straining to hold together as the country moved toward civil war. Through the large-scale patterns and the local variations, it is evident how slavery was maintained, monetized, and justified, not just by enslavers, but by the systems of governance that profited from it.

Further Reading

Burke, Diane. “Slavery on the Western Border: Missouri’s Slave System and Its Collapse During the Civil War.” Civil War on the Western Border, Kansas City Public Library. Accessed June 15, 2025 .https://civilwaronthewesternborder.org/articles/slavery-western-border- missou ris-slave-system-and-its-collapse-during-civil-war

Dexter P. Tiffany Collection, Missouri Historical Society Archives, St. Louis.

Epps, Kristen. Slavery on the Periphery: The Kansas-Missouri Border in the Antebellum and Civil War Eras. Athens: University of Georgia Press, 2016.