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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.
 * To learn more about this Collection click here
 * To learn more about the Civil War taxes click here

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.

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 * 1862-1866 Internal revenue assessment lists were created into divisions called Districts, each county is put into a district. County names are arranged alphabetically within the division and then within months. The following is a list of counties placed in which district. (knowing the district and county your ancestor lived in will make searching this years taxes list a little faster) (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.

-- Online indexes and Records

DISTRICT 1 Philadelphia (Wards 2-6,11) DISTRICT 2 Philadelphia (Wards 1,7-10) DISTRICT 3 Philadelphia (Wards 12,13,16-19) DISTRICT 4 Philadelphia (Wards 14,15, 20,21,24) DISTRICT 5 Philadelphia (22,23,25) + Bucks County DISTRICT 6 Lehigh, Mongomery Counties DISTRICT 7 Chester, Delaware Counties DISTRICT 8 Berk County DISTRICT 9 Lancaster County DISTRICT 10 Lebanon, Schuylkill Counties DISTRICT 11 Carbon, Monroe, Northampton, Pike, Wayne Counties DISTRICT 12 Luzerne, includes present-day Lackawanna, Susquehanna counties DISTRICT 13 Bradford, Columbia, Montour, Sullivan, Wyoming counties DISTRICT 14 Dauphin, Juniata, Northumberland, Snyder, Union counties DISTRICT 15 Cumberland, Perry, York counties DISTRICT 16 None listed DISTRICT 17 Blair, Cambria, Huntingdon, Mifflin Counties DISTRICT 18 Centre, Clinton, Lycoming, Potter, Tioga counties DISTRICT 19 Cameron, Clearfield, Elk, Erie, Forest, Jefferson, McKean, Warren counties DISTRICT 20 Clarion, Crawford, Mercer, Venango counties DISTRICT 21 Fayette, Indiana, & Westmoreland counties DISTRICT 22 Allegheny, south of the Ohio River, including Neville Island DISTRICT 23 Allegheny, north of the Ohio River, Armstrong, Butler counties DISTRICT 24 Beaver, Greene, Lawrence, Washington counties

- marriage records down from libr. in Sevier co. contacted Jim Fisher will work at getting them back up send email phone 1 865-453-3532 tfisher@sevierlibrary.org

https://www.jigsawplanet.com/?rc=play&pid=08a6ca7c6244

https://www.facebook.com/jana.zajickova.758 czech researchers

https://www.facebook.com/jiri.pohorelicky czech researchers