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Online Resources

 * 1862-1874 - at FamilySearch. Images only.


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Why Use Tax Records
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.

County Level
Before the Revolutionary War, taxes were collected on the personal property of male residents aged 21 and older. Tithable lists, or lists of the taxable persons within each county, were created. Many of these tithable lists no longer exist, but some existing lists have been published in sources such as:

Published Books
 * 1768-1775 Virginia Tithables from Burned Record Counties (Family History Library book .) For other locations click on WorldCat

Rental and quitrent lists identify individuals who owed taxes on lands held by a grant from a proprietor or from the Royal Governor. Only a few lists survive for this time period. The available quitrent lists for 1704 have been published in:
 * 1704 The Quit Rents of Virginia: (film ;  FHL book ) For other locations click on WorldCat

The Library of Virginia has the originals or photocopies of most known tax lists and a checklist of all known lists. The Family History Library has microfilm or published copies of many existing tax lists up to the 1860s. Copies of tax lists are sometimes available at local courthouses.

State Level

 * 1862-1874 Internal Revenue Assessment District Lists Three types of records A=Annual, M=Monthy, S=Special

DISTRICTS 1,2 contained many of the counties that later formed the state of West Virginia, these records are under West Virginia 1862-1866; and were not listed in Executive Orders of Oct 10th or 16th 1862

Est. 16 Oct 1862 DISTRICT 3; Alexandria, Berkeley, Clarke, Fairfax, Fauquier, Frederick, Hamshire, Hardy, Jefferson, Loudoun, Morgan, Prince William, Shenandoah, Warren DISTRICT 4; Accomack, Elizabeth City, Essex, Gloucester, Isle of Wight, James city, King and Queen, Lancaster, Mathews, Middlesex, Nansemond, New Kent, Norfolk, Northampton, Northumberland, Princess Anne, Richmond, Warwick, Westmoreland DISTRICT 4; Accomack, Elizabeth City, Essex, Gloucester, Isle of Wight, James City, King and Queen, Lancaster, Mathews, Middlesex, Nansemond, New Kent, Norfolk, Northampton, Northumberland, Princess Ann, Richmond, Warwick, Westmoreland

Est. 3 May 1865 DISTRICT 1; Amelia, Amherst, Appomattox, Buckingham, Charlotte, Chesterfield, Culpepper, Cumberland, Fluvanna, Goochland, Hanover, Henrico, Louisa, Lunenberg, Mecklenburg, Nelson, Nottoway, Orange, Powhatan, Price Edward, Rappahannock, Spotsylvania, Stafford, DISTRICT 2; Albemarle, Alleghany, Augusta, Bath, Bedford, Bland, Boetourt, Buchanan, Campbell, Carroll, Craig, Floyd, Franklin, Giles, Grayson, Greene, Halifax, Henry, Highland, Lee, Madison, Montgomery, Page, Patrick, Pittsylvania, Pulaski, Roanoke, Rockbridge, Rockingham, Russell, Scott, Smyth, Tazewell, Washington, Wise, DISTRICT 3; Alexandria, Berkeley, Clarke, Fairfax, Fauquier, Frederick, Hefferson, Loudoun, Prince William, Shenandoah, Warren DISTRICT 4; Accomack, Brunswick, Caroline, Charles City, Dinwiddie, Elizabeth City, Essex, Gloucester,Greenville, Isle of Wight, James City, King and Queen, King George, King William, Lancaster, Mathews, Middlesex, Nansemond, New Kent, Norfolk, Northampton, Nothumberland, Prince George, Princess Anne, Richmond, Southampton, Surry, Sussex, Warwick, Westmoreland, York

**On May 3, 1865 the following Virginia Counties transferred from District 3 to West Virginia DISTRICT 2: Morgan, Hampshire, and Hardy and on Aug. 2 1865 Berkeley and Jefferson Counties transferred from District 3 in Virginia to DISTRICT 2: West Virginia

Reorganized 23 Apr. 1866 DISTRICT 1; Accomack, Caroline, Charles City, Elizabeth City, Esses, Gloucester, James City, King and Queen, King George, King William, Lancaster, Mathews, Middlesex, New Kent, Northampton, Northumberland, Richmond, Warwick, Westmoreland, York DISTRICT 2; Brunswick, Dinwiddie, Greensville, Isle of Wight, Nansemond, Norfolk, Prince George, Princess Ann, Southampton, Surry, Sussex DISTRICT 3; Culpepper, Loochland, Hanover, Henrico, Louisa, Orange, Rappahannock, Spotsylvania, Stafford DISTRICT 4; Amelia, Amherst, Appomattox, Buckingham, Charlotte, Chesterfield, Cumberland, Fluvanna, Lunenberg, Mecklenberg, Nelson, Nottoway, Powhatan, Prince Edward DISTRICT 5; Bedford, Campbell, Franklin, Halifax, Henry, Patrick, Pittsylvania, Roanoke

Est 23 Apr 1866 DISTRICT 6; Albemarle, Alleghany, Augusta, Bath, Botetourt, Craig, Greene, Highland, Madison, Page, Rockbridge, DISTRICT 7; Alexandria, clarke, Fairfax, Fauquier, Frederick, Loudoun, Prince William, Shenandoah, Warren DISTRICT 8; Bland, Buchanan, Carroll, Floyd, Giles, Grayson, Lee, Montgomery, Pulaski, Russell, Scott, Smyth, Tazewell, Washington, Wise,

Published Lists


 * 1782-1787 Virginia Taxpayers, 1782-1787 (Family History Library book .) For other locations click on WorldCat


 * 1787 The 1787 Census of Virginia: An Accounting of the Names of Every White Male Tithable Over 21 Years, the Number of White Males Between 16; 21 Years, the Number of Slaves Over 16; Those Under 16 Years . . . Three Volumes. Springfield, Virginia: (Family History Library book ) The original tax records show neighbors who are often relatives.  For other Locations click on WorldCat


 * 1810 A Supplement to the 1810 Census of Virginia: Tax Lists of the Counties for Which the Census is Missing.  (Family History Library book .)  For other locations click WorldCat


 * periodicals ''Virginia Tax Records: From the Virginia Magazine of History and Biography, (Family History Library book .) These tax records include tithables, election, quitrent, poll, vestry, and personal property lists to 1783.

Microfilm collections at the Library of Virginia; include land tax lists for all counties and independent cities for the years 1782 through 1978, as well as personal property tax lists for the years 1782 through 1930 (and every fifth year thereafter). Taxes were not collected in 1808.;

Library of Virginia 800 East Broad Street Richmond, Virginia 23219-8000 Phone: Phone: 804-692-3500

Other Sources
 * "Using Land Tax Records in the Archives at the Library of Virginia," Library of Virginia.
 * "Using Personal Property Tax Records in the Archives at the Library of Virginia," Library of Virginia.



Tax Laws
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.


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 * To learn more about the Civil War taxes click here

Virginia began enumerating residents' payments of personal property and land taxes in 1782. These two types of taxation were recorded in separate registers. Personal property tax lists include more names than land tax lists, because they caught more of the population. These records identify white males over 21 years of age and include references to real estate holdings, personal property, slaveholdings, and inheritances.