Louisiana Taxation

Online Resources

 * 1790-1791 - The Natchez Ledgers, 1790-1791 : a finding-aid for Anglo-Americans in pre-territorial Mississippi This is a book can be viewed at Salt Lake, Worldcat lists 6 other libraries that have this Book. (this also includes Louisiana)
 * 1861 - The Civil War tax in Louisiana, 1865 (Tip to open pages right click on view all 361 pages-click on open new tab to view.)
 * 1863-1866 - Internal revenue assessment lists for Louisiana, 1863-1866 (Tip Scroll down and click on the camera to the right of the desired film.)
 * 1862-1874 -  at FamilySearch Images only.
 * 1880-1916 - Orleans Parish Registrar of Voters, Index to registration of foreign born persons, 1880-1916, index.
 * 1892-1900 - Register of direct tax payers Does not include Acadia, Calcasieu, Cameron, Grant, Iberia, Lincoln, Red River, Richland, Tangipahoa, Union, Vermilion, Vernon, or Webster parishes.
 * Louisiana Assessor and Property Tax Records Directory

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.

County Level
Unfortunately, most of the tax record lists no longer exist. However any that do can be found in the tax assessor's office in the parish courthouse. Louisiana taxed almost everything from household and personal goods, livestock, slaves and property. Tax lists can be used as a substitute census, to create complete neighborhoods for a neighborhood study, to establish relationships and to locate land.

State Level
Instead of Counties the State is divided into Parishes and then each Parish is put into a District: The following give which parish is in which District.

DISTRICT 1 contains Ascension, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Tammany, Terrebonne, Washington parishes.

DISTRICT 2 contains Assumption, Avoyelles, Calcasieu, East Baton Rouge, East Feliciana, Iberville, Lafayette, Natchitoches, Pointe Coupee, Rapides, Sabine, St. landry, St. Martin, St. Mary, Vermilion, West Baton Rouge, West Felilciana parishes.

DISTRICT 3 contains Bienville, Bossier, Caddo, Caldwell, Carroll, Catahoula, Claiborne, Concordia, De Soto, Franklin, Jackson, Madison, Morehouse, Ouachita, Tensas, Union, Winn parishes.

Tax Laws
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.


 * To learn more about this Collection click here

Abraham Lincoln instituted the income tax in In July of 1862, Congress passed the Internal Revenue Act to provide income for the Government to pay the public debt including Civil War costs. 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 the Civil War taxes click here