1822 Indiana

July 4, 1822- Shelbyville, Indiana becomes county seat of Shelby County.

From Chadwick's History of Shelby County, Indiana:

It should here be stated that the first few years the only source of revenue to Shelby County was from the sale of town lots in the newly platted seat of justice, Shelbyville. These lots had been donated to the county by citizens who desired the commissioners to locate the county seat at this point, instead of at another point- Marion village being among the lively rivals.
The first sale of lots occurred September 23, 1822. Fifteen dollars and seventy-five cents were the total cash receipts for the first lot sale, in cash, the balance being in notes and accounts. No one will ever know the amount, but it is believed that the approximate sum received from all sales was about three thousand dollars. But unfortunately, the county agent became involved and was a defaulter.
The first tax was levied in 1822, the rates being as follows:
Each horse or mule, more than three years old, thirty-seven and a half cents.
Two-wheeled pleasure carriage, one dollar each.
Four-wheeled pleasure carriage, one dollar and a half.
Three-year-old yoke of oxen, eighteen and a half cents.
Brass clock, one dollar.
Pinchback, or silver watches, twenty-five cents.
Gold watches, one dollar.