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Online Resources

 * 1862-1874 - |U.S., Internal Revenue Assessment Lists, 1862-1874 at FamilySearch.org. Images only.
 * The Family History Library has microfilms for many existing tax records for California. Check the FamilySearch Catalog by using the Place-name Search

Why Use Tax Records
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.

State Level
The State Archvies has the tax records from 1861 on. The main record collections are:


 * Secured Tax Rolls -- A record of all taxes levied on real property.


 * Indexes to Secured Tax Rolls -- Indexes to records of taxes levied on real property.


 * Unsecured Tax Rolls -- A record of all taxes levied on certain personal property.

For a fuller description of the contents of these records, see The Historical Record of County Government in California. and Collections & Catalogs

Tax Laws
In counties since 1861, the tax collector collects taxes. Previously the treasurer and later the sheriff collected taxes. Except for inheritance taxes, the tax collector collects all county taxes, including "taxes on real and personal property, schools and special districts, and business licenses. Sometimes in the past, the office of tax collector was combined with the office of county treasurer and sheriff. Now it is usually with the treasurer's office.