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Online Resources

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

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.

How to Use Tax Records for California
"The U.S. Internal Revenue Service Assessment List for California (1862-'66) is available on microfilm at the California State Library in Sacramento and the FHL. The lists include names, location, and description of business, and tax rate for individuals taxed."

County Level
Currently there are not a lot of records available in the Family History catalog. The exception are counties Alpine, Amador, Fresno, Napa, Nevada, Sacramento, San Diego, San Francisco and San Luis Obispo.

State Level
The California State Archvies has the tax records from 1861 on. The main record collections are:


 * Secured Tax Rolls -- A record of all taxes levied on real property.


 * Indexes to Secured Tax Rolls -- Indexes to records of taxes levied on real property.


 * Unsecured Tax Rolls -- A record of all taxes levied on certain personal property.

For a more complete description of the contents of these records, see The Historical Record of County Government in California.

Historical County records Pages 10 and 11. (no on line research) and Online California State Arcives Page 68-69


 * Root Cellar–Sacramento Genealogical Society Root Cellar

Tax Laws
Since 1861, the tax collector collects taxes. Previously the treasurer and later the sheriff collected taxes. Except for inheritance taxes, the tax collector collects all county taxes, including "taxes on real and personal property, schools and special districts, and business licenses. "Historically the office of tax collector was combined with the office of county treasurer and sheriff. Today it is usually with the treasurer's office."