User:LeeA /Sandbox/testing

New Tax page

Online Resources

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

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

Online Resources

 * Images only.

Introduction
Tax records are the result of taxation whereby civil authorities tax persons (usually heads of households)or property to acquire revenue for public purposes. The authorities determing the wealth (real estate, or income) that is to be taxed. There are different kinds of taxes: poll, personal, real estate, school and more.

You may learn more from the following article United States Taxation

Searching Tax Records
The records are usually arrange chronologically

Tax records contain the name of the individual subject to the tax, the item or items taxed and the amount taxed, sometimes heirs may be mentioned.

Tax records may be used when census records are unavailable. By studing several consecutive years of tax records you may determine when a young men came of age, when individulas move in and out, or die leaving heirs.

Repositories
The Minnesota Historical Society holds assessment rolls on taxable property and tax lists for nearly 50 counties. These records are filed under the respective county at the Minnesota Historical Society. Some tax records are arranged by townships or municipalities. No determination has been made concerning tax record holdings in the local county courthouses. The Family History Library has acquired few tax records for Minnesota. For records at the library, check the Locality Search of the FamilySearch Catalog under:

MINNESOTA, [COUNTY] – TAXATION