Assessment lists of the Federal Bureau of Internal Revenue, 1862-66

Notizen

"The Internal Revenue Act of July 1, 1862, was intended 'to provide internal revenue to support the government and to pay interest on the public debt.' Monthly specific and ad valorem duties were placed on manufactures, articles, and products ranging from ale to zinc. Monthly taxes were levied on the gross receipts of transportation companies; on interest paid on bonds; on surplus funds accumulated by financial institutions and insurance companies; on gross receipts from auction sales; and on cattle, hogs, and sheep slaughtered for sale. Gross receipts of newspapers from advertising were subject to a quarterly tax. Annual licenses were required for all trades and occupations, and annual duties were placed on carriages, yachts, billiard tables, and plate"--Introd.

"The assessment lists are arranged in four basic categories: (1) monthly, (2) annual, (3) special, and (4) miscellaneous. Each category is arranged by collection district and thereunder chronologically"--Introd.

"The entries in the monthly lists are for taxes paid or collected on a monthly basis; those in the annual lists, for taxes paid or collected annually. The special lists augment incomplete monthly and annual lists. They also cover those taxes that were labeled by the assessors as 'special,' for example, the special income tax. The miscellaneous category cover taxes that cannot be identified by type or particular district or date"--Introd.

Microfilm of original records in The National Archives, Washington, D.C.

United States Internal Revenue Assessment Lists are available online, click here

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