|Idaho Wiki Topics|
|Local Research Resources|
Online Resources[edit | edit source]
- 1862-1874 Internal revenue assessment, 1862-1874 at FamilySearch; images. This collection includes annual, monthly and special assessment lists.
- 1886-1893 Idaho County, Idaho Newspaper Tax Lists, 1886-93 at Ancestry ($)
- 1885-1920 Idaho, Bingham County Historical Society, Bingham County Records, 1885-1920 at FamilySearch; index — How to Use this Collection
- A list of county records on microfilm at the Idaho State Archives in Boise is available online. (tax list begins on pages 6 -7)
Why to Use Tax Records[edit | edit source]
By studying several consecutive years of tax records you may determine when a young men came of age, when individuals moved in and out of a home, or when they died leaving heirs. Authorities determined wealth (real estate, or income) to be taxed. Taxes can be for polls, real and personal estate, or schools.
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 Idaho[edit | edit source]
County Level[edit | edit source]
Tax assessment rolls for the counties of Idaho are kept in the courthouse for each county. Some of these tax records have been microfilmed.
State Level[edit | edit source]
- 1862-1866 Internal revenue assessment for territory of Idaho Internal revenue assessment lists were created into one District and Divisions, because it was still just a territory, listed as dates and Reports
(once on page scroll down to district desired and click on camera to open)
U.S. Internal Revenue Assessment Lists. Three types of Reports: A=Annual; M=Monthly; S=Special Years and Reports may be different.
Listed as follows:
DISTRICT 1, divisions 1-3 annual, monthly and special lists, May 1865-April 1866.
DISTRICT 1, divisions 1-4 annual and monthly lists, May 1866.
DISTRICT 1, divisions 1-5 monthly lists, June-December 1866.
Idaho State Historical Society
Address: 2205 Old Penitentiary Rd.
Boise, ID 83712
Phone: (208) 334-2620
Tax Laws[edit | edit source]
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. 
What history has shown us is that while property taxes are locally levied, there is significant state involvement with the amount of tax local political subdivisions can levy, how property assessments are conducted, and what services local taxing subdivisions must provide for their residents. This comes at a cost to state taxpayers, because the state has obligations it must fund as well, with a limited amount of state tax dollars.