Indiana Taxation

Tax lists are often used as substitutes for missing census records. In Indiana, few lists survive from before 1843 when a record called the Tax Duplicate was required to be kept. These records are maintained by the county treasurer. The records are arranged by taxing unit, usually by township and town or city, then grouped, generally, alphabetically by last name. The lists mention the person assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels (property other than real estate), and the amount of the taxes. Some or all of these tax duplicates survive, but are usually in storage and are hard to access.

County Tax Lists. Some tax lists, from about 1843 to 1920, are on microfilm at the Family History Library. For example, the library has 57 rolls of Tippecanoe County tax records (1843–1876):

'''Tippecanoe County (Indiana). County Assessor.Tax Record, 1843-1876. ''Genealogical Society of Utah, 1971. (On 57 Family History Library films beginning with 872149.) The lists are arranged by township, by year, then by first letter of the surname. The lists mention the persons assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels, and the amount of the taxes.

Federal Tax Lists. The Internal Revenue assessment lists of Indiana, from 1862 to 1866, are on 42 microfilms available from the National Archives and are at the Family History Library:

United States Bureau of Internal Revenue.Internal Revenue Assessment Lists for Indiana, 1862-1866. ''Washington, DC: The National Archives, 1987. ''(On 42 Family History Library films starting with 1491004.) The records are arranged by district, and then alphabetically by the first letter of the surname. There are 11 collection districts in Indiana. For a guidebook about these lists, see:

Internal Revenue Assessment Lists for Indiana, 1861-1866. National Archives Microfilm Publications, M0765. Washington, DC: National Archives and Records Service General Services Administration, 1971. (Family History Library book 977.2 A1 no.24.) This describes the county, collection district number, and roll number of lists. It includes annual, monthly, and special lists.

Printed Tax Lists. Some books have been published that include tax lists. For example:

Darlington, Jane Eaglesfield. Indiana Tax Lists. Two Volumes. N.p.: J.E.Darlington, 1990. (Family History Library book 977.2 R4d.) These volumes have tax lists from about 20 counties, from 1820 to the 1840s. See the Family History Library Catalog description of this book for a listing of the counties. Each volume is indexed.

Veterans Lists. County assessors used the tax lists of 1886, 1890, and 1894 to prepare lists of veterans. You can study the enrollment lists of those three years and see which veterans were on tax lists. There is a statewide index to the lists. See the War of 1812 portion of the Indiana Military Records for the Index to Indiana Enrollments of Soldiers, Their Widows and Orphans, 1886, 1890, and 1894.

Taxation records are listed in the Locality Search of the Family History Library Catalog under:

INDIANA, [COUNTY]- TAXATION

INDIANA, [COUNTY], [TOWN]- TAXATION