Watching the movie It Runs in the Family we were puzzled at a scene where everyone in the neighborhood hides the radio, expensive furniture, etc. before the tax assessor arrives. TheLadyLion grew up in Indiana but never heard of this. Was this a real tax in Indiana or a figment of Jean Shepherd’s imagination?
I don’t know about Indiana, but Virginia definitely had a personal property tax, applicable to everything you owned, until a few decades ago, so I’m guessing that Shepherd is relating a well-remembered, real-world experience.
There is an episode of “The Real McCoys” using this as a theme except that show was set in California.
I don’t know if California had a system, but a 1930 book I just dug up on property taxation plans stated that in 1930, Minnesota, North Dakota, and Montana and to a limited extent in other states (Oklahoma, Kentucky, Virginia, and Maryland).
I’m guessing that taxation of tangible property like that isn’t as popular now (and really only exists for big items like cars and boats) because it’s very difficult to collect.