User:LeeA /Sandbox/testing

New Tax page

Online Resources

 * 0000-0000 - [URL HERE NAME OF COLLECTION] at NAME OF WEBSITE (Free /$)

Why Use Tax Records
By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.

Tax record content varies and may include the name and residence of the taxpayer, description of the real estate, name of original purchaser, description of personal property, number of males over 21, number of school children, slaves, and farm animals. Tax records usually are arranged by date and locality and are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.

Tax Laws
Abraham Lincoln instituted the income tax in 1862, and on July 1, 1862, Congress passed the Internal Revenue Act, creating the Bureau of Internal Revenue (later renamed to the Internal Revenue Service). This act was intended to “provide Internal Revenue to support the Government and to pay interest on the Public Debt.” Instituted in the height of the Civil War, the “Public Debt” at the time primarily consisted of war expenses. For the Southern States that were part of the Confederate side of the Civil War, once Union troops took over parts of the Southern States, income tax were instituted on them.


 * To learn more about this Collection click here


 * To learn more about the Civil War taxes click here

Websites

 * National Archives
 * National Archives, Northeast Region
 * The NYGB Newsletter and The New York Researcher Select “Research Aid Articles” from The NYGB Newsletter and The New York Researcher are available to members of the New York Genealogical and Biographical Society on the Society’s Website. Many of these articles have been updated since their original publication in the paper newsletter.
 * New York State Archives (taxation information) http://iarchives.nysed.gov/xtf/view?docId=B0950.xml

For Further Reading
Dollarhide, William and Gordon Lewis Remington. New York State Censuses and Substitutes: An Annotated Bibliography of State Censuses, Census Substitutes, and Selected Name Lists in Print, on Microform, or Online; with County Boundary Maps, 1683-1915; and State Census Examples and Extraction Forms, 1825-1925, (Bountiful, Utah: Heritage Creations, 2005) - a county by county listing citing many tax lists that are hidden in books and periodicals. ;.

Hoff, Henry B. “Pre-1750 New York Lists: Censuses, Assessment Rolls, Oaths of Allegiance, and Other Lists, The NYGB Newsletter 3(1992): 20-22. ;.

Joslyn, Roger D. “New York State Tax Records 1799-1804: A Newly Available Resource for Genealogists,” The NYGB Newsletter 1(Spring 1990):5. ;.

Joslyn, Roger D. “New York State Censuses and Tax Lists,” The NYGB Newsletter 9(1998): 17-19. ; . Joslyn, Roger D. “Tax Records,” in Alice Eichholz, Red Book: American State, County and Town Sources, 3rd ed. (Salt Lake City: Ancestry Publishing, 2004)p. 480. Free digital version; ;. Gives a brief overview of tax records in New York State.

Macy Jr., Harry. “New York City Assessment Rolls 1699-1734”,The NYGB Newsletter 3(Fall 1996): 26. ; . Updated version at the New York Genealogical and Biographical Society on the Society’s Website. This is listed under “Research Aid Articles”.

Peterson, Nancy S. “Early Dutchess County Tax Lists, 1717-1779,” The New York Researcher, 15(Spring/Summer 2004): 33-34. ;.