Jump to content

Kansas Taxation: Difference between revisions

added paragraphs new llinks/ tax lists/changed link
(added paragraphs new llinks/ tax lists/changed link)
Line 8: Line 8:


== Online Resources ==
== Online Resources ==
*'''1862-1874''' - {{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists}} at FamilySearch. Images only.
*'''1862-1874''' - [https://www.familysearch.org/search/image/index?owc=SD5G-1N6%3A387487301%2C387485502%3Fcc%3D2075263 U.S., Internal Revenue Assessment Lists] at FamilySearch. Images only.
*'''1862-1918''' - [https://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists] at Ancestry($). This collection includes annual, monthly and special assessment lists.
*'''1862-1918''' - [https://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists] at Ancestry($). This collection includes annual, monthly and special assessment lists.
*'''1895-97, 1899-1900''' - [https://search.ancestry.com/search/db.aspx?dbid=3499 Leavenworth, Kansas Tax List] at Ancestry($). Researchers will find the name of the taxpayer and the township in which they lived.
*'''1895-97, 1899-1900''' - [https://search.ancestry.com/search/db.aspx?dbid=3499 Leavenworth, Kansas Tax List] at Ancestry($). Researchers will find the name of the taxpayer and the township in which they lived.
Line 34: Line 34:


=== State Level ===
=== State Level ===
*''1862-1866'' [https://www.familysearch.org/search/image/index?owc=SD5G-1N6%3A387487301%2C387485502%3Fcc%3D2075263 Internal revenue assessment lists for Kansas]  Internal revenue assessment lists for Kansas were created into divisions no Districts, but were done by years and reports.  <br>
U.S. Internal Revenue Assessment Lists. ''Three types of Reports:'' '''A'''=Annual; '''M'''=Monthly; '''S'''=Special Years and Reports may be different.
''Roll 1:''<br>
1.  division 1-9, annual lists 1864 <br>
2.  division 1-9, monthly and special lists 1864 Aug-Oct <br>
3.  division 1-9, monthly and special lists 1864 Oct-Dec <br>
4.  division 1-9, monthly lists 1863 Sep-1864 Jul <br>
5.  division 1-9, special lists 1864 <br>
6.  division 1-11, annual lists 1863  <br>
7.  division 1-15, monthly lists 1862 Sep-1863 Aug <br>
''Roll 2:'' <br>
1.  annual, monthly and special lists 1865 <br>
''Roll 3:''<br>
1.  division 1-12, annual, monthly and special lists 1866 <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>
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|]]
[[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 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 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]
*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here]
What history has shown us is that while property taxes are locally levied, there is significant state involvement with the amount of tax local political subdivisions can levy, how property assessments are conducted, and what services local taxing subdivisions must provide for their residents. This comes at a cost to state taxpayers, because the state has obligations it must fund as well, with a limited amount of state tax dollars.


== References ==
== References ==
Reviewer, editor, pagecreator
31,994

edits