Minnesota Taxation

Online Resources

 * 1862-1874 - at FamilySearch. Images only.

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
It has not yet been determined what types of tax records are held and available in local county courthouses. The Family History Library has acquired only a few tax records.

State Level
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.

Minnesota Historical Society 345 W. Kellogg Blvd. St. Paul, MN 55102 651-259-3000 • 1-800-657-3773 Historical Society

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