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Iowa Taxation: Difference between revisions
→How to Use Tax Records for Iowa
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== How to Use Tax Records for Iowa == | == How to Use Tax Records for Iowa == | ||
=== County Level === | === County Level === | ||
In Iowa tax records have been kept since 1834, when the first county was formed. Tax lists are often used as substitutes for missing census records. They are especially valuable because they are usually taken each year. They start about the time a county was created and records are generally kept in the county seat. They may include poll tax records, railroad tax books, taxable land lists, records of delinquent taxes, and road tax books. Some tax lists have been microfilmed and are at the Family History Library. | In Iowa tax records have been kept since 1834, when the first county was formed. Tax lists are often used as substitutes for missing census records. They are especially valuable because they are usually taken each year. They start about the time a county was created and records are generally kept in the county seat. They may include poll tax records, railroad tax books, taxable land lists, records of delinquent taxes, and road tax books. Some tax lists have been microfilmed and are at the Family History Library. | ||
=== State Level === | === State Level === | ||
From mid-March 1934 to 1936, an Old Age Assistance Tax was levied. These tax records often provide the person’s birth date and birthplace and full names of the parents (including the wife's maiden name). The persons listed were born between the 1850s and 1914. The lists only include persons who owned real estate or taxable personal property. The following source is an example of the records available: | From mid-March 1934 to 1936, an Old Age Assistance Tax was levied. These tax records often provide the person’s birth date and birthplace and full names of the parents (including the wife's maiden name). The persons listed were born between the 1850s and 1914. The lists only include persons who owned real estate or taxable personal property. The following source is an example of the records available: | ||
*Wayne County (Iowa). County Recorder. ''Old Age Assistance Records, 1934–1936''. <ref> ''Old Age Assistance Records, 1934–1936'' Salt Lake City, Utah: Genealogical Society of Utah, 1990. {{FHL|571212|item|disp=FHL films 1653885–88}}. </ref>The records are alphabetical. | *Wayne County (Iowa). County Recorder. ''Old Age Assistance Records, 1934–1936''. <ref> ''Old Age Assistance Records, 1934–1936'' Salt Lake City, Utah: Genealogical Society of Utah, 1990. {{FHL|571212|item|disp=FHL films 1653885–88}}. </ref>The records are alphabetical. | ||
*'''1862-1865''' [https://www.familysearch.org/search/catalog/577929?availability=Family%20History%20Library Internal Revenue Assessment Lists for Iowa, 1862–1866] tax records are divided into districts, the following is a list of what counties are in what district. | *'''1862-1865''' [https://www.familysearch.org/search/catalog/577929?availability=Family%20History%20Library Internal Revenue Assessment Lists for Iowa, 1862–1866] tax records are divided into districts, the following is a list of what counties are in what district. | ||
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======Reference====== | ======Reference====== | ||
Swierenga, Robert P. ''Acres for Cents: Delinquent Tax Auctions in Frontier Iowa''. Westport, Conn,: Greenwood, 1976 A book that may be of some help. Goes into the property that is Auctioned off because of lack of taxes being paid. Might be a good reason to check out land records. Also might be a good idea to check with WorldCat to see if you can find the book in the closest Library to you. | |||
Swierenga, Robert P. ''Acres for Cents: Delinquent Tax Auctions in Frontier Iowa''. Westport, Conn,: Greenwood, 1976 A book that may be of some help. Goes into the property that is Auctioned off because of lack of taxes being paid. Might be a good reason to check out land records. Also might be a good idea to check with WorldCat to see if you can find the book in the closest Library to you. | |||
== Tax Laws == | == Tax Laws == | ||