Montana Taxation

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Online Resources

 * 1862-1874 - U.S., Internal Revenue Assessment Lists, 1862-1874 FamilySearch - Images only; Assessment lists (annual, monthly, and special) for the Territory of Montana, 1864-1872.
 * 1862-1918 - U.S. IRS Tax Assessment Lists, 1862-1918 Ancestry-(Free /$); This collection includes annual, monthly and special assessment lists.
 * 1880-2009 - Montana, Cascade County Records, 1880-2009 - Images only; the county poll tax index, 1891-1898, and Great Falls tax lists for the years 1889, and 1891-1895, are included.

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
Tax records are arranged by range, township, and section number, and can be obtained by contacting the clerk and recorder at the county courthouse.

State Level
Property taxes in Montana consisted of the name of the individual and a description of the property. Delinquent tax records included the delinquency date, penalty, interest, and amount due.



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