North Carolina Taxation - Revision history

Dianekay at 22:34, 27 June 2012

2012-06-27T22:34:14Z

← Older revision		Revision as of 22:34, 27 June 2012
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	'''Early Tax Lists'''		'''Early Tax Lists'''

−	*Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. (Bountiful, Utah: Accelerated Indexing, 1980–.) {{WorldCat\|7976082\|disp=At various libraries (WorldCat)}}, {{FHL\|72611\|item\|disp=973 D2jeno}} Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.	+	*Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. (Bountiful, Utah: Accelerated Indexing, 1980–.) {{WorldCat\|7976082\|disp=At various libraries (WorldCat)}}, {{FHL\|72611\|item\|disp=FHL book 973 D2jeno}} Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.

	*There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the [[North Carolina Public Records\|North Carolina Public Records]] section. {{FHL\|641486\|item\|disp=FHL book 975.6 N2n Volume 22}} Digitized version available through the FHL catalog entry.		*There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the [[North Carolina Public Records\|North Carolina Public Records]] section. {{FHL\|641486\|item\|disp=FHL book 975.6 N2n Volume 22}} Digitized version available through the FHL catalog entry.

Dianekay at 22:32, 27 June 2012

2012-06-27T22:32:02Z

Dianekay: fixing links and headings and breadcrumb trail

2012-06-27T22:27:38Z

fixing links and headings and breadcrumb trail

← Older revision		Revision as of 22:27, 27 June 2012
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−	{{Adoption NCGenWeb}} Tax records have been kept consistently in [[North Carolina\|North Carolina]] from colonial times. Generally two types of taxes were used: taxes on people, known as poll or capitation tax, and taxes on property. Tax lists from the mid-eighteenth century to the 1900s exist for many counties and have been microfilmed. Copies are at the North Carolina State Archives and at the Family History Library. They include poll tax records, railroad tax books, taxable land lists, personal property tax lists, and records of delinquent taxes.	+	''[[United States\|United States]] [[Image:Gotoarrow.png]] [[North Carolina\|North Carolina]] [[Image:Gotoarrow.png]] [[North_Carolina_Taxation\|Taxation]]''
		+
		+
		+	{{Adoption NCGenWeb}} Tax records have been kept consistently in [[North Carolina\|North Carolina]] from colonial times. Generally two types of taxes were used: taxes on people, known as poll or capitation tax, and taxes on property. Tax lists from the mid-eighteenth century to the 1900s exist for many counties and have been microfilmed. Copies are at the [http://www.archives.ncdcr.gov/ North Carolina State Archives] and at the Family History Library. They include poll tax records, railroad tax books, taxable land lists, personal property tax lists, and records of delinquent taxes.

	Until 1777 the poll tax was used almost exclusively, and it was used consistently until 1970. Over the years laws have changed the definition of who would be counted in the taxing. For example, the age at which men no longer had to pay taxes varied in different time periods, and during some periods new residents of the state were exempt from being taxed. In 1715 North Carolina began collecting taxes from the head of the household for all free males aged 16 or over and all slaves aged 12 or over. In 1835 the ages were changed to 21 to 45 for free males and 12 to 50 for slaves. Some early lists name each taxable person, so you may find a listing for both a father and his sons. Later lists generally give only the name of the head of a household and the number of additional taxable persons in the home.		Until 1777 the poll tax was used almost exclusively, and it was used consistently until 1970. Over the years laws have changed the definition of who would be counted in the taxing. For example, the age at which men no longer had to pay taxes varied in different time periods, and during some periods new residents of the state were exempt from being taxed. In 1715 North Carolina began collecting taxes from the head of the household for all free males aged 16 or over and all slaves aged 12 or over. In 1835 the ages were changed to 21 to 45 for free males and 12 to 50 for slaves. Some early lists name each taxable person, so you may find a listing for both a father and his sons. Later lists generally give only the name of the head of a household and the number of additional taxable persons in the home.
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	The earliest property tax records date from 1715, though property tax did not become common until 1777.		The earliest property tax records date from 1715, though property tax did not become common until 1777.

−	~~Some tax lists have been published in:~~	+	'''Early Tax Lists'''

−	*~~Ratcliff~~, ~~Clarence E., comp~~. ''North Carolina ~~Taxpayers 1679–1790~~''. 2 vols. ~~Baltimore~~, ~~Maryland~~: ~~Genealogical Publishing~~, ~~1987, 1989~~. (~~Family History Library book~~ {{FHL\|~~975.6 R4rc~~\|disp=~~975.6 R4rc~~}}.~~) This publication indicates~~ the county ~~where~~ the ~~person lived and the date when taxes were paid~~.	+	*Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. (Bountiful, Utah: Accelerated Indexing, 1980–.) {{WorldCat\|7976082\|disp=At various libraries (WorldCat)}}, {{FHL\|72611\|disp=973 D2jeno}} Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.

−	~~Many early~~ tax ~~lists~~, ~~from~~ the ~~1680s to 1831~~, ~~have been indexed~~ in the ~~following volumes:~~	+	*There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the [[North Carolina Public Records\|North Carolina Public Records]] section. {{FHL\|641486\|item\|disp=FHL book 975.6 N2n Volume 22}} Digitized version available through the FHL catalog entry.

−	*Jackson, Ronald Vern. ''~~Early North Carolina~~''. 7 vols. Bountiful, Utah: Accelerated Indexing, 1980–. (Family History Library book {{FHL\|973 D2jeno\|disp=973 D2jeno}}.) Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.	+	'''Federal Government Tax Lists'''

−	~~There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22~~ of ''~~The Colonial Records of~~ North Carolina: ~~Published under the Supervision~~ of ~~the Trustees of the Public Libraries~~, ~~by Order of the General Assembly'' described in the [[North Carolina Public Records~~\|~~North Carolina Public Records]] section.~~	+	*United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. (Salt Lake City, Utah: Genealogical Society of Utah, 1988.) {{FHL\|577904\|item\|disp=FHL films 1578467–68}}

−	~~There are also tax records by the federal government for 1864–1866:~~	+	'''Published Tax Lists'''

−	*~~United States~~. ~~Bureau of Internal Revenue~~. ''~~Internal Revenue Assessment List for~~ North Carolina~~, 1864–1866~~''. ~~Salt Lake City~~, ~~Utah~~: Genealogical ~~Society of Utah~~, ~~1988~~. ~~(Family History Library films~~ {{FHL\|~~577904~~\|~~title-id~~\|disp=~~1578467–68~~}}.)	+	*Ratcliff, Clarence E., comp. ''North Carolina Taxpayers 1679–1790''. 2 vols. (Baltimore, Maryland: Genealogical Publishing, 1987, 1989.) {{FHL\|390041\|item\|disp=FHL book 975.6 R4rc}} This publication indicates the county where the person lived and the date when taxes were paid.

−	County inheritance tax records date from about 1914 to the 1960s. These are at the North Carolina State Archives, and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.	+	*County inheritance tax records date from about 1914 to the 1960s. These are at the [http://www.archives.ncdcr.gov/ North Carolina State Archives,] and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.

−	Taxation records can be found in the Family History Library Catalog by using a Place Search under:	+	*Taxation records can be found in the Family History Library Catalog by using a Place Search under:

−	NORTH CAROLINA- TAXATION	+	:NORTH CAROLINA- TAXATION

−	NORTH CAROLINA, [COUNTY]- TAXATION	+	:NORTH CAROLINA, [COUNTY]- TAXATION

−	{{North Carolina\|North Carolina}}	+	{{North Carolina\|North Carolina}}

	[[Category:North_Carolina\|Taxation]]		[[Category:North_Carolina\|Taxation]]

127.0.0.1: <A script created by the FamilySearch Wiki Engineering Team modified a link on this page so it will not break when the Family History Library Catalog changes in late December.>

2011-01-07T06:44:07Z

← Older revision		Revision as of 06:44, 7 January 2011
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	Some tax lists have been published in:		Some tax lists have been published in:

−	Ratcliff, Clarence E., comp. ''North Carolina Taxpayers 1679–1790''. 2 vols. Baltimore, Maryland: Genealogical Publishing, 1987, 1989. (Family History Library book ~~[http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlehitlist&columns=%2C0%2C0&callno=~~975.6+R4rc 975.6 R4rc].) This publication indicates the county where the person lived and the date when taxes were paid.	+	*Ratcliff, Clarence E., comp. ''North Carolina Taxpayers 1679–1790''. 2 vols. Baltimore, Maryland: Genealogical Publishing, 1987, 1989. (Family History Library book {{FHL\|975.6 R4rc\|disp=975.6 R4rc}}.) This publication indicates the county where the person lived and the date when taxes were paid.

	Many early tax lists, from the 1680s to 1831, have been indexed in the following volumes:		Many early tax lists, from the 1680s to 1831, have been indexed in the following volumes:

−	Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. Bountiful, Utah: Accelerated Indexing, 1980–. (Family History Library book ~~[http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlehitlist&columns=%2C0%2C0&callno=~~973+D2jeno 973 D2jeno].) Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.	+	*Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. Bountiful, Utah: Accelerated Indexing, 1980–. (Family History Library book {{FHL\|973 D2jeno\|disp=973 D2jeno}}.) Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.

	There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the [[North Carolina Public Records\|North Carolina Public Records]] section.		There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the [[North Carolina Public Records\|North Carolina Public Records]] section.
Line 17:		Line 17:
	There are also tax records by the federal government for 1864–1866:		There are also tax records by the federal government for 1864–1866:

−	United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. Salt Lake City, Utah: Genealogical Society of Utah, 1988. (Family History Library films ~~[http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=~~577904&disp=~~Internal+revenue+assessment+list+for+Nor%20%20&columns=,0,0~~ 1578467–68].)	+	*United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. Salt Lake City, Utah: Genealogical Society of Utah, 1988. (Family History Library films {{FHL\|577904\|title-id\|disp=1578467–68}}.)

	County inheritance tax records date from about 1914 to the 1960s. These are at the North Carolina State Archives, and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.		County inheritance tax records date from about 1914 to the 1960s. These are at the North Carolina State Archives, and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.

Murphynw: {{Adoption NCGenWeb}}

2010-12-31T22:40:25Z

Laraleepn: cat

2009-12-07T23:43:35Z

cat

← Older revision		Revision as of 23:43, 7 December 2009
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	NORTH CAROLINA, [COUNTY]- TAXATION		NORTH CAROLINA, [COUNTY]- TAXATION

−	[[Category:North_Carolina]]	+	[[Category:North_Carolina\|Taxation]]

RitcheyMT at 21:59, 12 May 2009

2009-05-12T21:59:13Z

← Older revision		Revision as of 21:59, 12 May 2009
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−	Tax records have been kept consistently in [[~~Portal:~~North Carolina\|North Carolina]] from colonial times. Generally two types of taxes were used: taxes on people, known as poll or capitation tax, and taxes on property. Tax lists from the mid-eighteenth century to the 1900s exist for many counties and have been microfilmed. Copies are at the North Carolina State Archives and at the Family History Library. They include poll tax records, railroad tax books, taxable land lists, personal property tax lists, and records of delinquent taxes.	+	Tax records have been kept consistently in [[North Carolina\|North Carolina]] from colonial times. Generally two types of taxes were used: taxes on people, known as poll or capitation tax, and taxes on property. Tax lists from the mid-eighteenth century to the 1900s exist for many counties and have been microfilmed. Copies are at the North Carolina State Archives and at the Family History Library. They include poll tax records, railroad tax books, taxable land lists, personal property tax lists, and records of delinquent taxes.

	Until 1777 the poll tax was used almost exclusively, and it was used consistently until 1970. Over the years laws have changed the definition of who would be counted in the taxing. For example, the age at which men no longer had to pay taxes varied in different time periods, and during some periods new residents of the state were exempt from being taxed. In 1715 North Carolina began collecting taxes from the head of the household for all free males aged 16 or over and all slaves aged 12 or over. In 1835 the ages were changed to 21 to 45 for free males and 12 to 50 for slaves. Some early lists name each taxable person, so you may find a listing for both a father and his sons. Later lists generally give only the name of the head of a household and the number of additional taxable persons in the home.		Until 1777 the poll tax was used almost exclusively, and it was used consistently until 1970. Over the years laws have changed the definition of who would be counted in the taxing. For example, the age at which men no longer had to pay taxes varied in different time periods, and during some periods new residents of the state were exempt from being taxed. In 1715 North Carolina began collecting taxes from the head of the household for all free males aged 16 or over and all slaves aged 12 or over. In 1835 the ages were changed to 21 to 45 for free males and 12 to 50 for slaves. Some early lists name each taxable person, so you may find a listing for both a father and his sons. Later lists generally give only the name of the head of a household and the number of additional taxable persons in the home.

Williamsjm at 22:41, 24 November 2008

2008-11-24T22:41:09Z

← Older revision		Revision as of 22:41, 24 November 2008
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	There are also tax records by the federal government for 1864–1866:		There are also tax records by the federal government for 1864–1866:

−	United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. Salt Lake City, Utah: Genealogical Society of Utah, 1988. (Family History Library films [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=~~filmhitlist~~&~~columns~~=*%~~2C0~~%~~2C0~~&~~filmno~~=~~1578467 1578467~~]~~–68~~.)	+	United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. Salt Lake City, Utah: Genealogical Society of Utah, 1988. (Family History Library films [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=577904&disp=Internal+revenue+assessment+list+for+Nor%20%20&columns=*,0,0 1578467–68].)

	County inheritance tax records date from about 1914 to the 1960s. These are at the North Carolina State Archives, and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.		County inheritance tax records date from about 1914 to the 1960s. These are at the North Carolina State Archives, and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.

JohnsonJC: Text replace - '' to ''

2008-10-23T03:56:57Z

Text replace - '' to ''

← Older revision		Revision as of 03:56, 23 October 2008
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	NORTH CAROLINA- TAXATION		NORTH CAROLINA- TAXATION

−	NORTH CAROLINA, [COUNTY]- TAXATION ~~<!-- Tidy found serious XHTML errors -->~~	+	NORTH CAROLINA, [COUNTY]- TAXATION

	[[Category:North_Carolina]]		[[Category:North_Carolina]]

ParkinPW at 20:20, 14 October 2008

2008-10-14T20:20:00Z

← Older revision		Revision as of 20:20, 14 October 2008
Line 7:		Line 7:
	Some tax lists have been published in:		Some tax lists have been published in:

−	Ratcliff, Clarence E., comp. ''North Carolina Taxpayers 1679–1790''. 2 vols. Baltimore, Maryland: Genealogical Publishing, 1987, 1989. (Family History Library book 975.6 R4rc.) This publication indicates the county where the person lived and the date when taxes were paid.	+	Ratcliff, Clarence E., comp. ''North Carolina Taxpayers 1679–1790''. 2 vols. Baltimore, Maryland: Genealogical Publishing, 1987, 1989. (Family History Library book [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlehitlist&columns=*%2C0%2C0&callno=975.6+R4rc 975.6 R4rc].) This publication indicates the county where the person lived and the date when taxes were paid.

	Many early tax lists, from the 1680s to 1831, have been indexed in the following volumes:		Many early tax lists, from the 1680s to 1831, have been indexed in the following volumes:

−	Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. Bountiful, Utah: Accelerated Indexing, 1980–. (Family History Library book 973 D2jeno.) Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.	+	Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. Bountiful, Utah: Accelerated Indexing, 1980–. (Family History Library book [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlehitlist&columns=*%2C0%2C0&callno=973+D2jeno 973 D2jeno].) Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.

	There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the "Public Records" section.		There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the "Public Records" section.
Line 17:		Line 17:
	There are also tax records by the federal government for 1864–1866:		There are also tax records by the federal government for 1864–1866:

−	United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. Salt Lake City, Utah: Genealogical Society of Utah, 1988. (Family History Library films ~~1578467–68~~.)	+	United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. Salt Lake City, Utah: Genealogical Society of Utah, 1988. (Family History Library films [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=filmhitlist&columns=*%2C0%2C0&filmno=1578467 1578467]–68.)

	County inheritance tax records date from about 1914 to the 1960s. These are at the North Carolina State Archives, and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.		County inheritance tax records date from about 1914 to the 1960s. These are at the North Carolina State Archives, and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.

← Older revision		Revision as of 22:32, 27 June 2012
Line 1:		Line 1:
	''[[United States\|United States]] [[Image:Gotoarrow.png]] [[North Carolina\|North Carolina]] [[Image:Gotoarrow.png]] [[North_Carolina_Taxation\|Taxation]]''		''[[United States\|United States]] [[Image:Gotoarrow.png]] [[North Carolina\|North Carolina]] [[Image:Gotoarrow.png]] [[North_Carolina_Taxation\|Taxation]]''

−		+	<br>{{Adoption NCGenWeb}} Tax records have been kept consistently in [[North Carolina\|North Carolina]] from colonial times. Generally two types of taxes were used: taxes on people, known as poll or capitation tax, and taxes on property. Tax lists from the mid-eighteenth century to the 1900s exist for many counties and have been microfilmed. Copies are at the [http://www.archives.ncdcr.gov/ North Carolina State Archives] and at the Family History Library. They include poll tax records, railroad tax books, taxable land lists, personal property tax lists, and records of delinquent taxes.
−	{{Adoption NCGenWeb}} Tax records have been kept consistently in [[North Carolina\|North Carolina]] from colonial times. Generally two types of taxes were used: taxes on people, known as poll or capitation tax, and taxes on property. Tax lists from the mid-eighteenth century to the 1900s exist for many counties and have been microfilmed. Copies are at the [http://www.archives.ncdcr.gov/ North Carolina State Archives] and at the Family History Library. They include poll tax records, railroad tax books, taxable land lists, personal property tax lists, and records of delinquent taxes.	+

	Until 1777 the poll tax was used almost exclusively, and it was used consistently until 1970. Over the years laws have changed the definition of who would be counted in the taxing. For example, the age at which men no longer had to pay taxes varied in different time periods, and during some periods new residents of the state were exempt from being taxed. In 1715 North Carolina began collecting taxes from the head of the household for all free males aged 16 or over and all slaves aged 12 or over. In 1835 the ages were changed to 21 to 45 for free males and 12 to 50 for slaves. Some early lists name each taxable person, so you may find a listing for both a father and his sons. Later lists generally give only the name of the head of a household and the number of additional taxable persons in the home.		Until 1777 the poll tax was used almost exclusively, and it was used consistently until 1970. Over the years laws have changed the definition of who would be counted in the taxing. For example, the age at which men no longer had to pay taxes varied in different time periods, and during some periods new residents of the state were exempt from being taxed. In 1715 North Carolina began collecting taxes from the head of the household for all free males aged 16 or over and all slaves aged 12 or over. In 1835 the ages were changed to 21 to 45 for free males and 12 to 50 for slaves. Some early lists name each taxable person, so you may find a listing for both a father and his sons. Later lists generally give only the name of the head of a household and the number of additional taxable persons in the home.
Line 10:		Line 9:
	'''Early Tax Lists'''		'''Early Tax Lists'''

−	*Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. (Bountiful, Utah: Accelerated Indexing, 1980–.) {{WorldCat\|7976082\|disp=At various libraries (WorldCat)}}, {{FHL\|72611\|disp=973 D2jeno}} Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.	+	*Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. (Bountiful, Utah: Accelerated Indexing, 1980–.) {{WorldCat\|7976082\|disp=At various libraries (WorldCat)}}, {{FHL\|72611\|item\|disp=973 D2jeno}} Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.

−	*There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the [[North Carolina Public Records\|North Carolina Public Records]] section. {{FHL\|641486\|item\|disp=FHL book 975.6 N2n Volume 22}} Digitized version available through the FHL catalog entry.	+	*There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the [[North Carolina Public Records\|North Carolina Public Records]] section. {{FHL\|641486\|item\|disp=FHL book 975.6 N2n Volume 22}} Digitized version available through the FHL catalog entry.

−	'''Federal Government Tax Lists'''	+	'''Federal Government Tax Lists'''

	*United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. (Salt Lake City, Utah: Genealogical Society of Utah, 1988.) {{FHL\|577904\|item\|disp=FHL films 1578467–68}}		*United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. (Salt Lake City, Utah: Genealogical Society of Utah, 1988.) {{FHL\|577904\|item\|disp=FHL films 1578467–68}}

−	'''Published Tax Lists'''	+	'''Published Tax Lists'''

	*Ratcliff, Clarence E., comp. ''North Carolina Taxpayers 1679–1790''. 2 vols. (Baltimore, Maryland: Genealogical Publishing, 1987, 1989.) {{FHL\|390041\|item\|disp=FHL book 975.6 R4rc}} This publication indicates the county where the person lived and the date when taxes were paid.		*Ratcliff, Clarence E., comp. ''North Carolina Taxpayers 1679–1790''. 2 vols. (Baltimore, Maryland: Genealogical Publishing, 1987, 1989.) {{FHL\|390041\|item\|disp=FHL book 975.6 R4rc}} This publication indicates the county where the person lived and the date when taxes were paid.

−	*County inheritance tax records date from about 1914 to the 1960s. These are at the [http://www.archives.ncdcr.gov/ North Carolina State Archives,] and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.	+	*County inheritance tax records date from about 1914 to the 1960s. These are at the [http://www.archives.ncdcr.gov/ North Carolina State Archives,] and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.

−	*Taxation records can be found in the Family History Library Catalog by using a Place Search under:	+	*Taxation records can be found in the Family History Library Catalog by using a Place Search under:

−	:NORTH CAROLINA- TAXATION	+	:NORTH CAROLINA- TAXATION

−	:NORTH CAROLINA, [COUNTY]- TAXATION	+	:NORTH CAROLINA, [COUNTY]- TAXATION

	{{North Carolina\|North Carolina}}		{{North Carolina\|North Carolina}}

	[[Category:North_Carolina\|Taxation]]		[[Category:North_Carolina\|Taxation]]

← Older revision		Revision as of 22:40, 31 December 2010
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−	Tax records have been kept consistently in [[North Carolina\|North Carolina]] from colonial times. Generally two types of taxes were used: taxes on people, known as poll or capitation tax, and taxes on property. Tax lists from the mid-eighteenth century to the 1900s exist for many counties and have been microfilmed. Copies are at the North Carolina State Archives and at the Family History Library. They include poll tax records, railroad tax books, taxable land lists, personal property tax lists, and records of delinquent taxes.	+	{{Adoption NCGenWeb}} Tax records have been kept consistently in [[North Carolina\|North Carolina]] from colonial times. Generally two types of taxes were used: taxes on people, known as poll or capitation tax, and taxes on property. Tax lists from the mid-eighteenth century to the 1900s exist for many counties and have been microfilmed. Copies are at the North Carolina State Archives and at the Family History Library. They include poll tax records, railroad tax books, taxable land lists, personal property tax lists, and records of delinquent taxes.

	Until 1777 the poll tax was used almost exclusively, and it was used consistently until 1970. Over the years laws have changed the definition of who would be counted in the taxing. For example, the age at which men no longer had to pay taxes varied in different time periods, and during some periods new residents of the state were exempt from being taxed. In 1715 North Carolina began collecting taxes from the head of the household for all free males aged 16 or over and all slaves aged 12 or over. In 1835 the ages were changed to 21 to 45 for free males and 12 to 50 for slaves. Some early lists name each taxable person, so you may find a listing for both a father and his sons. Later lists generally give only the name of the head of a household and the number of additional taxable persons in the home.		Until 1777 the poll tax was used almost exclusively, and it was used consistently until 1970. Over the years laws have changed the definition of who would be counted in the taxing. For example, the age at which men no longer had to pay taxes varied in different time periods, and during some periods new residents of the state were exempt from being taxed. In 1715 North Carolina began collecting taxes from the head of the household for all free males aged 16 or over and all slaves aged 12 or over. In 1835 the ages were changed to 21 to 45 for free males and 12 to 50 for slaves. Some early lists name each taxable person, so you may find a listing for both a father and his sons. Later lists generally give only the name of the head of a household and the number of additional taxable persons in the home.
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	Some tax lists have been published in:		Some tax lists have been published in:

−	Ratcliff, Clarence E., comp. ''North Carolina Taxpayers 1679–1790''. 2 vols. Baltimore, Maryland: Genealogical Publishing, 1987, 1989. (Family History Library book [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlehitlist&columns=*%2C0%2C0&callno=975.6+R4rc 975.6 R4rc].) This publication indicates the county where the person lived and the date when taxes were paid.	+	Ratcliff, Clarence E., comp. ''North Carolina Taxpayers 1679–1790''. 2 vols. Baltimore, Maryland: Genealogical Publishing, 1987, 1989. (Family History Library book [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlehitlist&columns=%2C0%2C0&callno=975.6+R4rc 975.6 R4rc].) This publication indicates the county where the person lived and the date when taxes were paid.

	Many early tax lists, from the 1680s to 1831, have been indexed in the following volumes:		Many early tax lists, from the 1680s to 1831, have been indexed in the following volumes:

−	Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. Bountiful, Utah: Accelerated Indexing, 1980–. (Family History Library book [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlehitlist&columns=*%2C0%2C0&callno=973+D2jeno 973 D2jeno].) Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.	+	Jackson, Ronald Vern. ''Early North Carolina''. 7 vols. Bountiful, Utah: Accelerated Indexing, 1980–. (Family History Library book [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlehitlist&columns=%2C0%2C0&callno=973+D2jeno 973 D2jeno].) Each volume is alphabetical. The date and the county of residence are given. The names in these volumes are listed in the Accelerated Indexing Systems fiche.

−	There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the "Public Records" section.	+	There are some quit rent records, which are a form of tax list, for the time period 1729–1732 on pages 240–258 of volume 22 of ''The Colonial Records of North Carolina: Published under the Supervision of the Trustees of the Public Libraries, by Order of the General Assembly'' described in the [[North Carolina Public Records\|North Carolina Public Records]] section.

	There are also tax records by the federal government for 1864–1866:		There are also tax records by the federal government for 1864–1866:

−	United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. Salt Lake City, Utah: Genealogical Society of Utah, 1988. (Family History Library films [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=577904&disp=Internal+revenue+assessment+list+for+Nor%20%20&columns=*,0,0 1578467–68].)	+	United States. Bureau of Internal Revenue. ''Internal Revenue Assessment List for North Carolina, 1864–1866''. Salt Lake City, Utah: Genealogical Society of Utah, 1988. (Family History Library films [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=577904&disp=Internal+revenue+assessment+list+for+Nor%20%20&columns=,0,0 1578467–68].)

	County inheritance tax records date from about 1914 to the 1960s. These are at the North Carolina State Archives, and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.		County inheritance tax records date from about 1914 to the 1960s. These are at the North Carolina State Archives, and the Family History Library has microfilm copies of them. The records frequently give the names of the person’s heirs, their relationship to the person who died, and the value of the property. In cases when the person was very poor, there was no tax.
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	NORTH CAROLINA, [COUNTY]- TAXATION		NORTH CAROLINA, [COUNTY]- TAXATION
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	[[Category:North_Carolina\|Taxation]]		[[Category:North_Carolina\|Taxation]]