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Online Resources

 * 1862-1918 U.S. IRS Tax Assessment Lists, 1862-1918 Ancestery - (Free /$); Includes annual, monthly and special assessment lists.

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

Wyoming State Archives
2301 Central Avenue Barrett Building Cheyenne, WY 82002 Telephone: 307-777-7826

County records are listed by office of origin. Choose the Office Title for the desired county to view the type of record, years covered, and a description of the records available. Tax records can be found in the County Assessor and County Treasurer offices. Instructions on how to obtain copies of the records are found by choosing the Get A Copy link.
 * Wyoming State Archives, County Records

Additional Records
Taxation records are listed in the Place Search of the FamilySearch Catalog under:
 * WYOMING - TAXATION
 * WYOMING, [COUNTY] - TAXATION