User:LeeA/Sandbox/testing 2

Online Resources

 * 1862-1874 at FamilySearch Images only.
 * 1818-1902 Mississippi Department of Archives and History, Series 1202: County Tax Rolls, 1818-1902, images by county

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.

County Level
Local county courthouses maintain original tax records, both real and personal.

State Level
Another possible place to look is in the Mississippi Department of Archives and History where the collections is extensive, Microfilm copies of the earlier records are found, but there are gaps, although not many, some counties have published years of tax rolls. (Mississippi Department of Archives and History link to online Tax records is listed above)

Mississippi Department of Archives and History Home Page: Department of Archives and History Their Digital page: Digital Archives Their Address: 200 North St, Jackson, MS 39201 Hours: Open ⋅ Closes Phone: (601) 576-6850

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