During the nineteenth century, most of the taxes collected were either from poll taxes (according to Wikipedia a poll tax is a head tax, a fixed amount per individual) or property taxes. In 1818, Illinois was the first state to adopt the uniformity law, which required that land be taxed based upon its value. By the end of the century, 33 other states had also adopted this law. Sheriff As pioneers began to go west and create settlements, the need for property taxes became apparent. Who better to handle this than the sheriff? So, the sheriff became the assessor and collector of property taxes.

Wyatt Earp moved to Tombstone, Arizona in 1870 after a successful law career. His plans were to make his fortune by operating a saloon and gambling concession but he decided to get involved in politics. Wyatt ran for sheriff against the corrupt incumbent, Johnny Beham. The corrupted law system of the Wild West ran its course and Earp lost the election (sounds like some of the politics in Illinois).

Wyatt, along with his brothers and Doc Holiday, ultimately gave American history one of its most infamous shoot-outs at the OK Corral. I can’t help but wonder what may have happened if Wyatt Earp had won that election. Would he have been busy collecting property taxes instead of fighting at the OK Corral? I guess we’ll never know.

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