MS-164
MIAMI COUNTY AUDITOR RECORDS COLLECTION
INTRODUCTION
The Miami County Auditor Records Collection was copied by James Oda from the archives of the Wright State University Library and brought to the Flesh Public Library Local History Department.
The collection consists of corporate personal property tax returns and liquor and cigarette tax returns and applications to sell intoxicating liquors. The liquor traffic tax returns and applications span the years 1903 through 1904. The separate special express, telegraph, telephone, and utility company tax returns are for the years 1862, 1863, 1864, 1868, 1894 through 1904, 1907 and 1910. The personal property tax returns for incorporated (joint stock) companies are for the years 1894 through 1904, 1907 and 1910. These returns are for Piqua businesses only.
The records are useful in showing the growth of business and industry in Piqua. Also the records are useful in the study of the changes in businesses in Piqua in the late 19th and early 20th centuries. The records are housed in two Hollinger boxes containing 33 files. These are public records and therefore there is no restriction on their use.
SCOPE AND CONTENT
The Miami County Auditor Records Collection is divided into three series.
SERIES I – Liquor and cigarette tax documents. Included in this are tax returns from those individuals holding liquor licenses or licenses to sell tobacco. Also included in Series I are applications for licenses to sell intoxicating liquor. Series I consists of five files in Box 1.
SERIES II – Ohio State Code allowed local governments to levy personal property taxes on the amount of rails a railroad had in a particular location or on the amount of pope or wires run by local utility companies, or on the livestock and wagons of express companies. Series II contains the returns of railroads, utilities, and express companies and shows the distributions of tax revenues to the various localities in the county. Series II consists of fifteen files in box one. The files are arranged by year.
SERIES III – consists of the personal property tax returns of incorporated companies. The names of the companies filing the returns are included in each file description in the Box Inventory. Series III includes thirteen files found in boxes one and two. The files are arranged by year from 1894 to 1904, 1907 and 1910.
BOX INVENTORY
SERIES I: LIQUOR AND CIGARETTE TAX DOCUMENTS
BOX 1
File 1
Liquor Traffic Tax Returns for 1903 – Returns were received from the following:
J. W. Anthony – 407 Wood St.
George Ampler – 501 Weber St.
Peter A. Attenweiler – 652 S. Chestnut St.
Brendel & Welsh – 831 S. Main St.
Henry Blacke – 130 S. Main St.
Louis Biller – 311 N. Main St.
J. J. Crowley – 102 Chestnut St.
Will Chronerberry – 117 N. Wayne St.
J. W. Dean – 115 Market St.
A. H. Ellerman – 514 Main St.
Nellie Foster – 224 S. Chestnut St.
C. Freyer – 135 Main St.
Harry Gertner – 114 S. Wayne St.
Charles c. Hayner – 209 N. Main St.
J. D. Holtzermann & Co. – 221 N. Main St.
Gustave Havemann – 602 N. Main St
Christian Hentrich – 134 S. Downing St.
John B. Koehler – 115 Main St.
John B. Koehler – 215 N. Main St.
John D. Kelch – 130 N. Main St.
Ollie C. Klee – 112 S. Main St.
John Kleinschrodt – 331 S. Chestnut St.
Andrew Karnehm – 331 S. Chestnut St.
James Livingston – 113 Market St.
Peter Lugenbiehl – 400 Wood St.
Lola Morton – 334 E. Water St.
Kitty Moore – 303 S. Chestnut
May Newman – 111 Market St.
P. Joseph Mueller – 100 N. Main St.
Frank C. Plock – 114 N. Main St.
C. Perdine – 205 Main St.
W. Price – High & Main St.
Frederick Rhine – 202 E. Main St.
Alonzo W. Smith – 117 W. Water St.
Sank Brothers – 212 N. Wayne St.
Louis Schnorr – 114 Sycamore St.
J. Otto Schnorr – 101 N. Wayne St.
J. J. Schrodt – 500 S. Downing St.
Joe G. Schnell – 117 Market St.
Urban Schnell – 540 S. Main St.
John B. Schemmel – 129 Main St.
J. V. Seibert – 202 N. Main St.
Frank C. Schafer – 111 S. Main St.
Charles Stricker – 763 S. Main St.
Charles Weber – 124 N. Main St.
Wehner Brewing Co. – 117 Water St.
John A. Winings – 101 S. Chestnut St.
Charles E. Yost – n. w. cor. May’s Opera House – N. Wayne St.
Charles H. Zigenfelder – 506 N. Main St.
File 2
Application to County Auditor for Engaging in the Business of Trafficking in Intoxicating Liquors. The following applications were filed with the auditor in 1903.
Jacob J. Attenweiler – 501 Weber St.
Mary Schuler – 400 Wood St.
` Frank C. Plock – 111 S. Main St.
W. J. Abell – 131 S. Main St.
Charles Frost – 112 N. Main St.
J. F. McCullough – 205 N. Main St.
W. J. Abell – May’s Opera House – N. Wayne St.
John Shuler – 205 N. Main St.
Joe Houck – 111 Market St.
Nick Cartrigan – 130 N. Main St.
W. W. Eyler – 112 N. Main St.
Kitty Moore – 321 Sycamore St.
Marie Coppess – 303 Chestnut
File 3
Cigarette Traffic Tax Return – 1903
The Piqua Tobacco Co. – 213 N. Main St.
File 4
Liquor Traffic Tax Return – 1904 – Returns were received from the following:
Jacob J. Attenweiler – 501 Weber St.
Peter A. Attenweiler – 652 South Ave.
Brendel & Welsh – 831 S. Main St.
Henry Blacke – 130 S. Main St.
Louis Biller – 311 N. Main St.
J. J. Crowley – 102 S. Chestnut St.
Will Chronerberry – 117 N. Wayne St.
Nick Cartrigan – 130 N. Main St.
Marie Coppess – 303 S. Chestnut St.
John W. Dean – 115 Market St.
Alexander H. Ellermann – 514 S. Main St.
Nellie Foster – 224 Chestnut St.
Chris Freyer – 135 N. Main St.
Henry Gertner – 114 S. Wayne St.
Joe Harris – 101 Chestnut
C. C. Hayner – 209 N. Main St.
J. D. Holtzemann – 221 N. Main St.
Gustave Havemann – 602 N. Main St.
Christian Hentrich – 134 S. Downing St.
Joe Houck – 111 Market St.
John B. Kochler – 215 N. Main St.
John Kleinschrodt – 541 South St.
Andrew Karnehm – 331 S. Chestnut St.
James Livingston – 113 Market St.
Katie Moore – 321 Sycamore St.
P. Joseph Mueller – 100 N. Main St.
Frank C. Plock – 114 N. Main St.
Frank C. Plock – 111 S. Main St.
W. P. Rice – High and Main St. (Plaza Bar)
Fredrick Rhine – 202 E. Main St.
Alanzo W. Smith – South Wayne St.
Sank Bros. (George J. & Charles C.) – 212 N. Wayne St.
Louis Schnorr – 114 Sycamore St.
J. J. Schrodt – 500 S. Downing St.
Joe G. Schnell – 117 S. High (Market St.)
Urban Schnell – 540 S. Main St.
John B. Schemmel – 129 N. Main St.
Joe V. Seibert – 202 N. Main St.
Charles Stricker – 763 S. Main St.
Mary Schuler – 400 Wood (Corner of Wood & Chestnut)
Charles H. Zeigenfielder – 506 N. Main St.
Zimmerlin & Son – 222 N. Main St.
File 5
Application to County Auditor for Engaging in the business of trafficking in intoxicating liquors. The following applications were filed with the county auditor in 1904:
Marie Coppess – 334 E. Water St.
Rosa Gordon – 303 S. Chestnut St.
George Ampler – corner Grant & Downing Sts.
Albert Kruse – 114 Sycamore St.
Mabel Mortimore (formerly Mabel Perry) – 403 Sycamore St.
Joe Harris – 1015 Sycamore St.
L. R. Osborne - #32 N. Main St. (300 block east side)
William Ryan – 101 Chestnut St.
Haller & Jay – 111 Market St.
William B. O’Kenfels – 407 Wood St.
Mabel Perry – 334 E. Water St.
Joseph Schick – 400 Wood St.
Joe Harris – 101 Chestnut St.
H. C. Becker – Fountain Park O.L. 294
SERIES II: TAX RETURNS FOR EXPRESS, TELEGRAPH, TELEPHONE AND UTILITY COMPANIES.
BOX 1
File 6
Tax return for United States Express Co. – 1862, 1863
File 7
Tax return for the Western Union Telegraph Co., 1864, 1868
File 8
Tax returns for the following utilities, express, telegraph, and telephone companies for 1894:
Western Union Telegraph Company – two returns and a cover letter dated June 1894 and one return dated September 1894.
Central Union Telephone Co.
Ohio Telephone & Telegraph Co.
United States Express Co. – two returns dated May and September 1894
American Express Co.
Miami Valley Gas & Fuel Co.
File 9
Tax return for the Western Union Telegraph Co. – 1895
File 10
Statement of the length of sidings on the P.T.B. AND D&M Railways
File 11
Tax returns for the following express companies – 1896:
Adams Express Co.
American Express Co.
File 12
Tax returns for the following express companies – 1897
United States Express Co.
American Express Co.
File 13
Tax return for Miami Valley Gas and Fuel Co. including a listing of pipe run by the company within the county – 1898
File 14
Tax return for Miami Valley Gas and Fuel Co. – 1899
File 15
Tax returns for the following companies – 1901
American Bell Telephone Company
Miami Valley Gas and Fuel Co.
File 16
Tax return for Miami Valley Gas and Fuel Co. – 1902
File 17
Tax return for Miami Valley Gas and Fuel Co. – 1903
File 18
Tax returns for the following companies – 1904
Adams Express Co.
Central Union Telephone Co.
Miami Valley Gas & Fuel Co.
Ohio Telephone & Telegraph Co.
Piqua Home Telephone Co.
Postal Telegraph & Cable Co.
United States Express Co.
Western Union Telegraph Co.
File 19
Tax return for Miami Valley Gas and Fuel Co. – 1907
File 20
Tax return for Miami Valley Gas and Fuel Co. – 1910
SERIES III: PERSONAL PROPERTY TAX RETURNS FOR INCORPORATED (JOINT STOCK) COMPANIES.
BOX 1
File 21
Corporate personal property tax returns – 1894 for the following companies:
Adams Express Co.
American Express Co.
American Straw Board Co.
Cincinnati Corrugating Co.
Correspondent Show Printing Co.
L. C. & W. L. Cron & Co.
East India Manufacturing Co.
Elgin Creamery Co. – note written across the return, “Burned down have not been in business for about one year. H. K. Wood.
Favorite Stove & Range Co.
F. Gray Co.
Hubbard Grocery Co.
Leonard & Daniels Co.
W. P. Orr Linseed Oil Co.
Piqua Electric Co.
Piqua Gas Light & Coke Co.
Piqua Handle & Manufacturing Co.
Piqua Hosiery Co.
Piqua Lumber Co.
Piqua Malt Co.
Piqua Milling Co.
Piqua Rolling Mill Co.
Piqua School Furniture Co.
_____ _____ Co., A. M. Orr
Snyder & Son Co.
Standard Oil Co.
Wood Linseed Oil Works
File 22
Corporate personal property tax returns – 1895 for the following companies:
American Straw Board Co. – 2 returns: Piqua and Tippecanoe
Barnett Hardware Co.
Cincinnati Corrugating Co.
Columbia Tin Plate Co.
East India Manufacturing Co.
Favorite Stove & Range Co.
Piqua Gas Light & Coke Co.
L. C. & W. L. Cron Co.
Leonard & Daniels Co.
Hubbard Grocery Co.
F. Gray Co.
Miami Valley Gas & Fuel Co.
Ohio Marble Co.
Piqua Electric Co.
Piqua Fabric Co.
Piqua Handle & Manufacturing Co.
Piqua Hosiery Co.
Piqua Malt Co.
Piqua Milling Co.
Piqua Rolling Mill Co.
Piqua School Furniture Co.
Piqua Wagon Co.
W. P. Orr Linseed Oil Works
Snyder & Son Co.
Wood Linseed Oil Works
File 23
Corporate personal property tax returns – 1896 for the following companies:
American Straw Board Company
Cincinnati Corrugating Co.
Barnett Hardware Co.
Columbia Tin Plate Co.
L. C. & W. L. Cron Co.
Correspondent Show Printing House
F. Gray Co.
Favorite Stove & Range Co.
Leonard & Daniels Co.
Hubbard Grocery Co.
Levering & Farrow Wagon Co.
Miami Valley Gas & Fuel Co.
Ohio Steel Fence Co.
Piqua Wagon Co.
Piqua School Furniture Co.
Piqua Milling Co.
Piqua Hosiery Co.
Piqua Gas Light & Coke co.
Piqua Fabric Co.
Wood Linseed Oil Works
Piqua Electric Co.
Snyder & Son Co.
Standard Oil Co.
Piqua Handle & Manufacturing Co.
Ohio Marble Co.
Piqua Rolling Mill Co.
W. P. Orr Linseed Oil Works
Piqua Malt Co.
File 24
Corporate personal property tax returns – 1897 for the following companies:
American Straw Board Co.
L. C. & W. L. Cron Co.
Correspondent Show Printing House
Cincinnati Corrugating Co.
Barnett Hardware Co.
Favorite Stove & Range Co.
Levering & Farrow Wagon Co.
Leonard & Daniels Co.
Hubbard Grocery Co.
F. Gray Co.
Ohio Marble Co.
W. P. Orr Linseed Oil Co.
Piqua Electric Co.
Piqua Gas Light & Coke Co.
Piqua Handle & Manufacturing Co.
Piqua Hosiery Co.
Piqua Malt Co.
Piqua Milling Co.
Piqua Rolling Mill Co.
Piqua School Furniture Co.
Piqua Wagon Co.
Snyder & Son Co.
Standard Oil Co.
Wood Linseed Oil Works
File 25
Corporate personal property tax returns – 1898 for the following companies:
American Straw Board Co.
Barnett Hardware Co.
Callender Telephone Exchange Co.
Cincinnati Corrugating Co.
L. C. & W. L. Cron Co.
Favorite Stove & Range Co.
F. Gray Co.
Hubbard Grocery Co.
Levering & Farrow Wagon Co.
Leonard & Daniels Co.
Ohio Marble Co.
W. P. Orr Linseed Oil Co.
Piqua Electric Co.
Piqua Gas Light & Coke Co.
Piqua Handle & Manufacturing Co.
Piqua Hosiery Co.
Piqua Malt Co.
Piqua Printing Co.
Piqua Milling Co.
Piqua Rolling Mill Co.
Piqua School Furniture Co.
Piqua Wagon Co.
George H. Rundle Co.
Snyder & Son Co.
Standard Oil Co.
File 26
Corporate personal property tax returns – 1899 for the following companies:
American School Furniture Co.
American Straw Board Co.
Callender Telephone Exchange Co
L. C. & W. L. Cron Co.
Cincinnati Corrugating Co.
Favorite Stove & Range Co.
F. Gray Co.
Hubbard Grocery Co.
Levering & Farrow Wagon Co.
Leonard & Daniels Co.
Ohio Marble Co.
W. P. Orr Linseed Oil Co.
Piqua Electric Co.
Piqua Gas Light & Coke Co.
Piqua Handle & Manufacturing Co.
Piqua Hosiery Co.
Piqua Malt Co.
Piqua Printing Co.
Piqua Milling Co.
Piqua Rolling Mill Co
Piqua Underwear Co.
Piqua Wagon Co.
George H. Rundle Co.
Snyder & Son Co.
Standard Oil Co.
File 27
Auditors worksheets listing “Returns Incorporated Co’s.” – 1900 – This list includes Tippecanoe (Tipp City), Troy, and Piqua companies and the amount of the tax.
BOX 2
SERIES III: Continued
File 1
Incorporated Company’s Tax Statement – 1901 – Personal property tax for the following companies:
American Linseed Co. (Orr Mill)
American Machine Telephone Co.
American School Furniture Co.
American Sheet Steel Co.
American Straw Board Co.
Atlas Underwear Co.
L. C. & W. L. Cron Co.
Hubbard Grocery Co.
F. Gray Co.
Leader-Dispatch Co. – note says “Not an incorporated company.”
King Manufacturing Co.
Ohio Marble Co.
Pioneer Bending Co.
Piqua Cereal Co.
Piqua Democrat Print & Publishing Co.
George H. Rundle Co.
Favorite Stove & Range Co. (Piqua Stove & Range Co.)
Piqua Milling Co.
Piqua Malt Co.
Piqua Hosiery Co.
Piqua Handle & Manufacturing Co.
Piqua Gas Light & Coke Co.
Piqua Electric Co.
Singer Manufacturing Co.
Snyder & Son Co.
Standard oil Co.
Wright & Kuntz Lumber Co.
File 2
Incorporated Company’s Tax Statement – 1902 – Personal property tax for the following companies:
American Machine Telephone Co.
American School Furniture Co.
American Sheet Steel Co.
American Straw Board Co.
American Straw Board Co. – Tipp City, O.
Atlas Underwear Co.
L. C. & W. L. Cron Co.
Favorite Stove & Range Co.
Germathol Chemical Co.
King Manufacturing Co.
Ohio Marble Co.
Orr Felt & Blanket Co.
Peckhaur Coal & Ice Co.
Pioneer Bending Co.
Piqua Artificial Ice and Cold Storage Co.
Piqua Cigar Co.
Piqua Electric Light Co.
Piqua Gas Light & Coke Co.
Piqua Handle & Manufacturing Co.
Piqua Hosiery Co.
Piqua Malt Co.
Piqua Milling Co.
George H. Rundle Co.
Singer Sewing Machine Co.
Snyder & Son Co.
Standard Oil Co.
D. C. Statler Co.
Wright & Kuntz Lumber Co.
File 3
Incorporated Company’s Tax Statement – 1903 – Personal property tax for the following companies:
American Linseed Co.
American Machine Telephone Co.
American School Furniture Co.
American Sheet Steel Co.
Atlas Underwear Co.
American Straw Board Co.
Barber Asphalt Paving Co.
L. C. & W. L. Cron Co.
Favorite Stove & Range Co.
Fritsch Parker Furniture Co.
Germithol Chemical Co.
Hubbard Grocery Co.
King Manufacturing Co.
Ohio Marble Co.
Orr Felt & Blanket Co.
Piqua Artificial Ice & Cold Storage Co.
Piqua Cigar Co.
Piqua Electric Co.
Piqua Gas Light & Coke Co.
Piqua Handle & Manufacturing Co.
Piqua Hosiery Co.
Piqua Malt Co.
Piqua Milling Co.
Pioneer Pole & Shaft Co.
George H. Rundle Co.
Standard Oil Co.
D. C. Statler co.
Stuart-Brown Underwear Co.
Wright & Kuntz Lumber Co.
File 4
Incorporated Company’s Tax Statement – 1904 – Personal property tax for the following companies:
American Machine Telephone Co.
American School Furniture Co.
American Sheet & Tin Plate Co.
American Straw Board Co.
American Wagon Stock & Walnut Co.
Atlas Underwear Co.
Cron-Kills Co.
Favorite Stove & Range Co.
French Oil Mill Machinery Co.
Fritsch Parker Furniture Co.
Hubbard Grocery Co.
King Manufacturing Co.
Miami Light, Heat, and Power Co.
Ohio Marble Co.
Orr Felt & Blanket Co.
Pioneer Pole & Shaft (Bending) Co.
Piqua Artificial Ice & Cold Storage Co.
Piqua Gas Light & Coke Co.
Piqua Handle & Manufacturing Co.
Piqua Hosiery Co.
Piqua Malt Co.
Piqua Milling Co.
George H. Rundle Co.
Standard Manufacturing Co.
Standard Oil Co.
D. C. Statler Co.
Stuart-Brown Underwear Co.
Wright & Kuntz Lumber Co.
Wood Shovel & Tool Co.
Note: Returns for 1905 and 1906 are not part of the collection.
File 5
Incorporated Company’s Tax Statement – 1907 – Personal property tax for the following companies:
American Machine Telephone Co.
American Seating Co.
American Sheet & Tin Plate Co.
American Straw Board Co.
American Wagon Stock and Walnut Co.
Atlas Underwear Co.
Angle Hardware Co.
Blaine Harrow Manufacturing Co.
L. C. & W. L .Cron Co.
Cron-Kills Co.
Favorite Stove & Range Co.
French Oil Mill Machinery Co.
Kroger Grocery Co.
King Manufacturing Co.
Lange Brewing Co.
Miami Light Heat & Power Co.
Miller & Rogan Co.
Ohio Marble Co.
Orr Felt and Blanket Co.
Pioneer Pole & Shaft Co.
Piqua Malt Co.
Piqua Hosiery Co.
Piqua Handle & Manufacturing Co.
Piqua Gas Light & Coke Co.
Piqua Foundry & Machine Co.
Piqua Flour Co.
Piqua Milling Co.
Piqua Granite & Marble Co.
Piqua Plumbing & Heating Co.
Piqua Packer Co.
George H. Rundle Co.
Singer Sewing Machine Co.
Standard Oil Co.
Starr Piano Co. of Richmond, Ind.
Superior Underwear Co.
Stuart-Brown Underwear Co.
Statler Stone Co.
U.S. Handle Co.
Wilburine Oil Works, Ltd.
Wright & Kuntz Lumber Co.
Wood Shovel & Tool Co.
Note: Returns for 1908 and 1909 are not part of the collection.
File 6
Incorporated Company’s Tax Statement – 1910 – Personal property tax for the following companies:
American Sheet & Tin Plate Co.
American Straw Board Co.
American Wagon Stock & Walnut Co.
Atlas Underwear Co.
Angle Hardware Co.
Auto Sand Mixer Co.
L. C. & W. L. Cron Co.
Cron-Kills Co.
Favorite Stove & Range Co.
French Oil Mill Machinery Co.
King Manufacturing Co.
Kroger Grocery Co.
Lange Brewing Co.
Magee Brothers Co.
Maneer-Freeman Co.
Miami Light Heat & Power Co.
Miller-Flowers Co.
Orr Felt & Blanket co.
Ohio Marble Co.
Peckham Coal & Ice Co.
Pioneer Pole & Shaft Co.
Piqua Bleaching & Dying Co.
Piqua Call Co.
Piqua Club Inc.
Sprague Smith Co.
George H. Rundle Co.
Royal Polished Steel Roaster Co.
Piqua Milling Co.
Piqua Marble & Granite Co.
Piqua Malt Co.
Piqua Hosiery Co.
Piqua Handle & Manufacturing Co.
Piqua Gas Light & Coke Co.
Piqua Furniture Co.
Piqua Foundry & Machine Co.
Piqua Flour Co.
Standard Oil Co.
Starr Piano Co. of Richmond, Ind.
Statler Stone Co.
Stuart-Brown Underwear Co.
Stone Product Co.
Superior Underwear Co.
U. S. Handle Co.
John Wagner Sons Brewing Co.
Wright & Kuntz Lumber Co.
Wood Shovel & Tool Co.
S. Zollinger Co.