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=== Online Resources ===
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== Online Resources ==
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*'''1862-1874''' - {{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists}} at FamilySearch. Images only.
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*'''1862-1918''' - [https://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists] at Ancestry($). This collection includes annual, monthly and special assessment lists.
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*'''1895-97, 1899-1900''' - [https://search.ancestry.com/search/db.aspx?dbid=3499 Leavenworth, Kansas Tax List] at Ancestry($). Researchers will find the name of the taxpayer and the township in which they lived.
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*'''1900-1920''' - *[https://search.ancestry.com/search/db.aspx?dbid=3840 Leavenworth County, Kansas Tax Payers] at Ancestry($). This record includes the name of the taxpayer, the year they paid the tax, and the post office where they received mail.
  
*{{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists, 1862-1874}} Images only. <br> Collection includes a research guide.
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== Why Use Tax Records ==
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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.
  
*[https://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists, 1862-1918] ($)
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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.
This collection includes annual, monthly and special assessment lists.
 
  
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== How to Use Tax Records for Kansas ==
  
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=== County Level ===
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For the most part, tax records remain at the local level. Assessment and tax rolls are kept permanently by the County Treasurer's office.<ref> [https://wiki.rootsweb.com/wiki/index.php/Kansas_Tax_Records Kansas Tax Records]</ref><br>
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The journal articles listed below can be seen only at the Family History Library in Salt Lake City or at the Kansas State Historical Society in Topeka, KS.<br>
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The following are part of a Journal Article called '''"The Kansas Review: Farmers land & trust, tax register 1886-1889"''' They are Extracts from the Farmers Loan & Trust, tax register, for the years 1886-1889 and include the following Counties:
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1.  [https://www.familysearch.org/search/catalog/1302393?availability=Family%20History%20Library The Kansas review: Farmers land & trust, tax register 1886-1889] - v. 30-31 (2004-2006) - v. 30, no. 2 (Nov. 2004) p. 45-55 the counties ''Ford, Finney, Meade, and Sedgwick ''<br>
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2.  [https://www.familysearch.org/search/catalog/1379517?availability=Family%20History%20Library The Kansas review: Farmers land & trust, tax register 1886-1889] - v. 30-31 (2004-2006) - v. 30, no. 1 (Aug. 2004)  p. 21-27 the counties ''Ford, Kiowa, McPherson, Pawnee, Pratt & Woodson'' <br>
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3.  [https://www.familysearch.org/search/catalog/1379517?availability=Family%20History%20Library The Kansas review:  Farmers land & trust, tax register 1886-1889] - v. 30-31 (2004-2006) - v. 30, no. 3 (Feb. 2005)  p. 88-93 the counties ''Kiowa and Stevens'' <br>
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4.  [https://www.familysearch.org/search/catalog/1302393?availability=Family%20History%20Library The Kansas review: Farmers land & trust, tax register 1886-1889] - v. 28-29 (2002-2004) - v. 28, no. 3 (Feb. 2003) p. 82-86 the counties ''Montgomery, Chautauqua, Stafford, Hodgeman, Kingman, Sumner & Saline ''<br>
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by Ruth Bennett Sanderson. Surnames covered, Wright, Reed, Phillis, Lockett, Coffey; To be continued in Vol. 28, No. 4.  Includes bibliographical references.
 +
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=== State Level ===
 
Kansas county assessment rolls of real and personal property are often in the County Appraiser's Office. These tax rolls show who was assessed, a description of the property with the taxable valuation and the amount of the tax.<br>
 
Kansas county assessment rolls of real and personal property are often in the County Appraiser's Office. These tax rolls show who was assessed, a description of the property with the taxable valuation and the amount of the tax.<br>
 +
[[Image:Tax money bag.jpg|right|200px|]]
  
*[https://search.ancestry.com/search/db.aspx?dbid=3499 Leavenworth, Kansas Tax List, 1895-97, 1899-1900] ($)
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== Tax Laws ==
Researchers will find the name of the taxpayer and the township in which they lived.
+
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 taxes were instituted on them. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264  Creation of the IRA]</ref>
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*To learn more about this Collection click [https://www.familysearch.org/wiki/en/United_States,_Internal_Revenue_Assessment_Lists_(FamilySearch_Historical_Records) here]
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*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here]
  
*[https://search.ancestry.com/search/db.aspx?dbid=3840 Leavenworth County, Kansas Tax Payers, 1900-1920] ($)
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== References ==
This record includes the name of the taxpayer, the year they paid the tax, and the post office where they received mail.
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<references/>
  
<br> {{Template:Pros-KS}}  
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{{Template:Pros-KS}}  
  
 
{{Kansas|Kansas}}  
 
{{Kansas|Kansas}}  
 
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[[Category:Kansas, United States]]
[[Category:Kansas, United States|Probate]]
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[[Category:Taxation]]

Latest revision as of 11:48, 3 September 2019

Kansas Wiki Topics
Kansas flag.png
Beginning Research
Record Types
Kansas Background
Ethnicity
Local Research Resources

Online Resources[edit | edit source]

Why 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 Kansas[edit | edit source]

County Level[edit | edit source]

For the most part, tax records remain at the local level. Assessment and tax rolls are kept permanently by the County Treasurer's office.[1]

The journal articles listed below can be seen only at the Family History Library in Salt Lake City or at the Kansas State Historical Society in Topeka, KS.

The following are part of a Journal Article called "The Kansas Review: Farmers land & trust, tax register 1886-1889" They are Extracts from the Farmers Loan & Trust, tax register, for the years 1886-1889 and include the following Counties:

1. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 30-31 (2004-2006) - v. 30, no. 2 (Nov. 2004) p. 45-55 the counties Ford, Finney, Meade, and Sedgwick
2. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 30-31 (2004-2006) - v. 30, no. 1 (Aug. 2004) p. 21-27 the counties Ford, Kiowa, McPherson, Pawnee, Pratt & Woodson
3. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 30-31 (2004-2006) - v. 30, no. 3 (Feb. 2005) p. 88-93 the counties Kiowa and Stevens
4. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 28-29 (2002-2004) - v. 28, no. 3 (Feb. 2003) p. 82-86 the counties Montgomery, Chautauqua, Stafford, Hodgeman, Kingman, Sumner & Saline
by Ruth Bennett Sanderson. Surnames covered, Wright, Reed, Phillis, Lockett, Coffey; To be continued in Vol. 28, No. 4. Includes bibliographical references.

State Level[edit | edit source]

Kansas county assessment rolls of real and personal property are often in the County Appraiser's Office. These tax rolls show who was assessed, a description of the property with the taxable valuation and the amount of the tax.

Tax money bag.jpg

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 taxes were instituted on them. [2]

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

References[edit | edit source]