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New Tax Page

Online Resources

 * 1862-1874 - U.S., Internal Revenue Assessment Lists, 1862-1874 at FamilySearch.org. 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.

State Level
Districts for South Carolina 1864-1866 taxes, District 1,2 on roll 1; District 2,3 on roll 2: District 1: Chesterfield, Clarendon, Darlington, Georgetown, Horry, Kershaw, Lancaster, Marion, Marlboro, Sumter, Wimmsburg District 2: Barnwell, Beaufort, Charleston, Colleton, Orangeburg District 3: Abbeville, Anderson, Chester, Edgefield, Fairfield, Greenville, Laurens, Lexington, Newbery, Pickens, Richard, Spartanburg, Union York



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