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== Online Resources == | |||
Assessment lists 1871-1873 - {{FHL|521391|item|disp=FHL Film 1639855 item 1-4}} | *[http://genealogy.state.or.us/ Oregon State Archives Poll Tax and Tax Roll Index] at FamilySearch | ||
*'''1843''' [https://www.familysearch.org/search/catalog/306395?availability=Family%20History%20Library miscellaneous ''tax rolls''] at FamilySearch <br> | |||
*'''1862-1874'''{{RecordSearch|2075263|United States Internal Revenue Assessment Lists, 1862-1874}} at FamilySearch — images<br> | |||
*'''1867-1870''' Oregon internal revenue Assessment lists 1867-1870 {{FHL|521391|item|disp=FHL film 1639854 item 3-10}} at FamilySearch | |||
*'''1867-1870''' Register lists Officers and Federal Employees of the IRS Assessment lists 1867-1870 {{FHL|521391|item|disp=FHL film 1639854 item 1,2}} at FamilySearch. (click on the 3-10 items it will open the film at item 1) ''(This Register lists Officers and Federal Employees of the IRS --gives name, P,O,. date hired, if given-when and where born as well as other info.)'' at FamilySearch | |||
*'''1871-1873''' Oregon internal revenue 1871-1873 {{FHL|521391|item|disp=FHL Film 1639855 item 1-4}} at FamilySearch | |||
== Why Use Tax Records == | |||
[[Category:Oregon, United States | 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 Oregon == | |||
=== County Level === | |||
Most of the assessment or tax rolls for 1845 to 1900 are still located at the county courthouses. But some are deposited at the Oregon State Archives. | |||
=== State Level === | |||
The Archives has a useful research tool from the state treasurer entitled. "Reports of Estates 1903-1913," which contains the date of death and the names of heirs of those who died testate. This record is arranged by county then by year. <ref>https://wiki.rootsweb.com/wiki/index.php/Oregon_Tax_Records Red Book</ref> | |||
Oregon State Archives<br> | |||
[https://sos.oregon.gov/archives/pages/default.aspx Home page]<br> | |||
Address: 800 Summer St NE, Salem, OR 97301<br> | |||
Building: Cecil L. Edwards Archives Building<br> | |||
Phone: (503) 373-0701<br> | |||
[https://sos.oregon.gov/archives/Pages/records.aspx Guide to Archival records on line]<br> | |||
[https://sos.oregon.gov/blue-book/Pages/state/executive/archives.aspx Archives Division]<br> | |||
Oregon counties are required by law to keep their tax rolls through 1905 All subsequent records must be kept for fifty years before they are destroyed. The exception to this is for years ending in 0 or 5, which are kept for research samples. <ref>https://wiki.rootsweb.com/wiki/index.php/Oregon_Tax_Records Red Book</ref> | |||
[[Image:Tax money bag.jpg|right|200px|]] | |||
== 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. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264 Creation of the IRA]</ref> | |||
*To learn more about this Collection click [https://www.familysearch.org/wiki/en/United_States,_Internal_Revenue_Assessment_Lists_(FamilySearch_Historical_Records) here] | |||
*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here] | |||
== References == | |||
<references/> | |||
{{Oregon|Oregon}} | |||
[[Category: Oregon, United States]] | |||
[[Category: Taxation]] | |||