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Nebraska Taxation: Difference between revisions
→How to Use Tax Records for Nebraska
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== How to Use Tax Records for Nebraska == | == How to Use Tax Records for Nebraska == | ||
=== County Level === | === County Level === | ||
County tax records, real and personal, are located in the office of the county treasurer at the county seat. Many tax records are still held at the county level; many taken before 1912 have been sent to the Nebraska State Historical Society. The researcher should contact the | County tax records, real and personal, are located in the office of the county treasurer at the county seat. Many tax records are still held at the county level; many taken before 1912 have been sent to the Nebraska State Historical Society. The researcher should contact the archives at the society to learn of its holdings for a particular county before contacting the county.<ref>[https://wiki.rootsweb.com/wiki/index.php/Nebraska_Tax_Records Red Book]</ref> | ||
=== State Level === | === State Level === | ||
The Nebraska State Historical Society is continually collecting county records. At present they have tax records for forty-three counties and assessment records for many others, | The Nebraska State Historical Society is continually collecting county records. At present they have tax records for forty-three counties and assessment records for many others, all for various periods of time. <ref>[https://wiki.rootsweb.com/wiki/index.php/Nebraska_Tax_Records Red Book]</ref> | ||
[http://history.nebraska.gov/ '''Nebraska State Historical Society''']<br> | [http://history.nebraska.gov/ '''Nebraska State Historical Society''']<br> | ||
1500 "R" Street<br>PO Box 82554<br>Lincoln, NE 68501<br><br>Telephone: (402) 471-3270<br>Tollfree: (800) 833-6747<br>Fax: (402) 471-3100<br> | 1500 "R" Street<br>PO Box 82554<br>Lincoln, NE 68501<br><br>Telephone: (402) 471-3270<br>Tollfree: (800) 833-6747<br>Fax: (402) 471-3100<br>Questions for the Reference Room/Library: [mailto:nshs.reference@nebraska.gov Email]<br><br> | ||
The Nebraska State Historical Society preserves records from most of Nebraska's ninety-three counties on microfilm or in original paper form. | The Nebraska State Historical Society preserves records from most of Nebraska's ninety-three counties on microfilm or in original paper form. These collections include tax records. For information about these collections, go to [https://history.nebraska.gov/collections/county-government-records Nebraska County Government Records] | ||
[[Image:Tax money bag.jpg|right|200px|]] | |||
== Tax Laws == | == 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 taxes were instituted on them. <ref>[https://search.ancestry.com/search/db.aspx?dbid=1264 Creation of the IRA]</ref> | 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> | ||