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Iowa Taxation: Difference between revisions

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== Online Resources ==
== Online Resources ==
*'''1862-1866''' Tax lists for Civil War times are found in: [https://www.familysearch.org/search/catalog/577929?availability=Family%20History%20Library  Internal Revenue Assessment Lists for Iowa, 1862–1866] . <ref>  National Archives Microfilm Publications; M0766. Washington, DC: The National Archives, 1988.  {{FHL|577929|item|disp=FHL films 1534648–63.}} </ref>The records are arranged by districts. The taxes were levied on carriages, billiard tables, gold and silver plate (dishware), income in excess of $600, and some inheritance of personal property. The state was divided into six districts, which are described in the FamilySearch Catalog.
*'''1862-1866''' - Tax lists for Civil War times are found in: [https://www.familysearch.org/search/catalog/577929?availability=Family%20History%20Library  Internal Revenue Assessment Lists for Iowa, 1862–1866] . <ref>  National Archives Microfilm Publications; M0766. Washington, DC: The National Archives, 1988.  {{FHL|577929|item|disp=FHL films 1534648–63.}} </ref>The records are arranged by districts. The taxes were levied on carriages, billiard tables, gold and silver plate (dishware), income in excess of $600, and some inheritance of personal property. The state was divided into six districts, which are described in the FamilySearch Catalog.
*'''1862-1874'''   {{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists, 1862-1874}} Images only.
*'''1862-1874''' - {{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists, 1862-1874}}. Images only.
*'''1934-1958'''   {{RecordSearch|2573700|Iowa, Old Age Tax Assistance Records, 1934-1958}} at [https://familysearch.org/search FamilySearch] — index
*'''1934-1958''' - {{RecordSearch|2573700|Iowa, Old Age Tax Assistance Records, 1934-1958}} at [https://familysearch.org/search FamilySearch] — index


== Why Use Tax Records ==  
== Why Use Tax Records ==  
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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 the 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 ===
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*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 the counties in each district.


District 1 <br>Davis, Des Moines, Henry, Jefferson, Lee, Louisa, Van Buren, Washington
District 1 <br>Davis, Des Moines, Henry, Jefferson, Lee, Louisa, Van Buren, Washington
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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 the lack of taxes being paid.  


== Tax Laws ==
== Tax Laws ==
19,583

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