Internal Revenue assessment lists for Michigan, 1862-1866

Note

"On the 15 rolls of this microfilm publication are reproduced records of tax assessment lists for six collection districts established in the state of Michigan by Executive order of September 17, 1862. The lists were created in the offices of assessors and assistant assessors of Internal Revenue during the period 1862-1866"--Introd.

"The Internal Revenue Act of July 1, 1862 (12 Stat. 432), 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 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 sales of slaughtered cattle, hogs, and sheep. Gross receipts from newspaper advertisements were subject to a quarterly tax. Annual licenses were required for trades and occupations, and annual duties were placed on carriages, yachts, billiard tables, and gold and silver plate"--Introduction.

"The lists are arranged by collection district and thereunder by division. They are filmed in the order in which they are bound in the volumes. There are no annual lists for Divisions 1, 13, and 14 of District 1 for 1865; Division 2 of District 4 for 1864-65; Districts 2,4, and 6 for 1862; and District 5 for 1864. Monthly and special lists are not included for every division for every month. An index that lists county names in each collection district is filmed after this introduction"--Introd.

"The assessment lists are divided into three categories: annual, monthly, and special. Entries in the annual and monthly lists are for taxes assessed or collected in those specific periods. The special lists augment incomplete annual and monthly lists, and include special taxes; for example, the special income tax of October 1864"--Introd.

Microfilm of original records in The National Archives, Washington, District of Columbia.

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

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