User:LeeA/sandbox/HTML

--- Tax Page

Headline text
Tax assessments for the years 1790 to 1805 are at the Maryland State Archives. The 1798 Direct Tax of Maryland (including the District of Columbia) is at the Family History Library.

Alexandria City tax assessments from 1796 to 1869 are at the:


 * The Library of Virginia
 * 800 East Broad Street
 * Richmond, VA 23219-8000
 * Telephone: 804-692-3500
 * Internet: http://www.lva.virginia.gov/

The Washingtoniana Division of the District of Columbia Public Library at has the following:


 * Washington assessments, 1800-19, 1835-79
 * Georgetown tax books, 1871-79
 * Washington County proceedings of the Levy Court, 1819-35, 1848-57, 1863-67
 * General assessments, 1855-64, 1868-79
 * Tax books, 1871-79
 * Tax collection journal, 1871-78

The National Archives has microfilmed the following:


 * Internal Revenue lists, 1862-66
 * City of Washington assessments, 1814-1940
 * Levy Court assessment books for the County of Washington, 1855-79
 * Washington County tax books, 1871-79
 * General assessment books, 1814-79
 * City of Washington assessment lists, 1824-79 (exclusive of Georgetown)

The Family History Library has the following microfilm copies from the National Archives:


 * Georgetown financial journals and ledgers, 1801-8, 1822-74
 * Georgetown property tax records, 1800-20, 1862-79
 * Federal assessments, 1790-1805

Online Resources

 * Images only.
 * U.S. IRS Tax Assessment Lists, 1862-1918 for District of Columbia Ancestry ($)

Why Use Tax Records
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.

State Level
The Federal assessment, 1790-1805, Maryland, District of Columbia can only be viewed at a Family History Center.
 * 1790-1805The Federal assessment, 1790-1805

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