Delaware Taxation: Difference between revisions

From FamilySearch Wiki
VisualWikitext
m (Text replacement - "*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 "*See [[United States, Internal Revenue Assessment Lists - FamilySearch Historical Records|United States, Internal Revenue Assessment Lists - FamilySearch H...)
m (Text replace - '. <!-- Tidy found serious XHTML errors -->' to '.')
(45 intermediate revisions by 15 users not shown)
Line 1: Line 1:
{{DE-sidebar}}{{breadcrumb
=== State and County Records  ===
| link1=[[United States Genealogy|United States]]
| link2=[[United States Taxation|U.S. Taxation]]
| link3=[[Delaware, United States Genealogy|Delaware]]
| link4=
| link5=[[Delaware Taxation|Taxation]]
}}


Tax assessments in what is now [[Portal:Delaware|Delaware]] were first taken in 1693. Family History Library film 441413 has the lists for that year for Kent, New Castle, and Sussex Counties; also a list for 1696 for New Castle County. Tax lists were taken sporadically until 1726, then annually thereafter. Lists for the following years are on microfilm at the Family History Library:


{| style="float:right; margin-right:75px"
'''Kent County'''
|-
| style="padding-right:0px"|
| <br>
|}


[[Image:Tax money bag.jpg|right|200px|Tax money bag.jpg]]
*1726-1850 Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlefilmnotes&columns=*%2C0%2C0&titleno=35124&disp=Tax+lists+of+Kent+County%2C+Delaware++ films 006494-510]<br>


== Online Resources ==
'''New Castle County'''  
*'''1726-1850''' {{FSC|35124|item|disp=Tax lists of Kent County, Delaware}}
*'''1862-1866''' {{FSC|574311|item|disp=Internal revenue assessment lists for Delaware, 1862-1866}}. Images only.
*'''1862-1874''' {{FSC|574311|item|disp=Internal Revenue Assessmentf 1862-1874}} at FamilySearch.org. Images only
*'''1862-1918''' [http://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists, 1862-1918 for Delaware] at Ancestry.com($)
 
== Why Use Tax Records ==
 
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 Delaware ==
 
=== County Level ===
Tax assessments in what is now [[Delaware Genealogy|Delaware]] were first taken in 1693. FS Library film 441413 has the lists for that year for Kent, New Castle, and Sussex Counties; also a list for 1696 for New Castle County. Tax lists were taken sporadically until 1726, then annually thereafter. Lists for the following years are found in the Family History Catalog:
 
'''Kent County'''  
* {{FSC|35124|item|disp=1726-1850}}


'''New Castle County'''
*1738-1852 Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlefilmnotes&columns=*%2C0%2C0&titleno=37404&disp=New+Castle+County+tax+lists%2C+1738-18++ films 006531-36]<br>
* {{FSC|37404|item|disp=1738-1852}}


'''Sussex County'''  
'''Sussex County'''  
* {{FSC|53423|item|disp=1767-1850}}
=== State Level ===
*''1862-1866'' {{FSC|574311|item|disp=Internal Revenue Assessmentf lists for Delaware}} Internal revenue assessment lists were created into divisions called Districts, each county is put into a district. County names are arranged alphabetically within the division and then within months. The following is a list of counties placed in which district.  (knowing the district and county your ancestor lived in will make searching this years taxes list a little faster) <br> ''(once on page scroll down to district desired and click on camera to open)''<br>
U.S. Internal Revenue Assessment Lists. ''Three types of Reports:'' '''A'''=Annual; '''M'''=Monthly; '''S'''=Special Years and Reports may be different.
Delaware: all counties are listed as one District so they just listed as rolls under dates and Reports:


Roll 1:  A - 1862;  M - Sept 1862-Apr 1863<br>
*1767-1850 Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlefilmnotes&columns=*%2C0%2C0&titleno=53423&disp=Tax+lists+of+Sussex+County%2C+Delaware2++ films 006674-78]<br>
Roll 2:  A - 1863;  M - May-Dec 1863<br>
Roll 3:  A,S -1864; S - July 1864; Jan 1865<br>
Roll 4:  M - 1864<br>
Roll 5:  A - 1865;  M - Jan-June 1865;  S - Jan- July 1865<br>
Roll 6: M,S - July-Dec 1865<br>
Roll 7:  M,S - Jan-Apr 1866;  A,S - 1866<br>
Roll 8:  M,S - May-Dec 1866<br>


The original lists from the 1700s to about 1915 are preserved at the Delaware Public Archives.
The original lists from the 1700s to about 1915 are preserved at the Delaware Public Archives.


Delaware Public Archives<br>
=== Published Lists and Indexes  ===
121 Martin Luther King Jr. Blvd. North<br>
Dover, DE 19901<br>
(302) 744-5000<br>
Web page: [https://archives.delaware.gov/ Delaware Archives]


======Published Lists and Indexes======
The following published lists and indexes may be helpful in locating early residents of Delaware:  
The following published lists and indexes may be helpful in locating early residents of Delaware:  


*'''1665-1697''' - ''{{FSC|218413|title-id|disp=Early Delaware census records, 1665-1697}},'' Ronald Vern Jackson and Gary Ronald Teeples. Bountiful, Utah: Accelerated Indexing Systems, 1977.  
Bendler, Bruce A. ''Colonial Delaware Records, 1681- 1713''. Westminster, Maryland: Family Line Publications, 1990. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=583645&disp=Colonial+Delaware+records+1681%2D1713%20%20&columns=*,0,0 book 975.1 R2b].) This includes lists for: Kent County, rent rolls 1681-1688, tax lists 1693, quit rents 1701-1713; New Castle County, tax lists 1693; Sussex County, rent rolls 1681-1688, tax lists 1693, quit rents 1702-1713. The quit rent records often contain valuable genealogical information.  
*'''1681- 1713''' - ''{{FSC|583645|title-id|disp=Colonial Delaware records 1681-1713}}'', Bruce A. Bendler. Westminster, Maryland: Family Line Publications, 1990.  This includes lists for: Kent County, rent rolls 1681-1688, tax lists 1693, quit rents 1701-1713; New Castle County, tax lists 1693; Sussex County, rent rolls 1681-1688, tax lists 1693, quit rents 1702-1713. The quit rent records often contain valuable genealogical information.
*'''1693''' - ''{{FSC|702897|title-id|disp=The First Tax List for the Province of Pennsylvania and the Three Lower Counties, 1693}}'', Bedminster, Pennsylvania: The Press, 1994.  This book contains information for 1693 on the three Delaware counties as well as Philadelphia, Bucks, and Chester Counties in Pennsylvania.
*'''1782''' -  ''{{FSC|298428|title-id|disp=The Reconstructed Delaware state census of 1782}}'', Harold B. Hancock. Wilmington, Delaware: Delaware Genealogical Society, 1973. The publication below by Nelson is more complete and more fully indexed.
*'''1782''' -  ''{{FSC|235977|title-id|disp=Delaware 1782 tax assessment and census}},'' Ralph D. Nelson. Wilmington, Delaware: Delaware Genealogical Society, 1994. Contains tax lists for 1782 for all the "hundreds" of Delaware and 1782 census for seven of the "hundreds." This has maps on pages 5-6 and a list of the "hundreds" on p. 4. There is a Soundex cross reference list (to surnames) at the end of the book.
*'''1790''' - ''{{FSC|45637|title-id|disp=Reconstructed 1790 census of Delaware}}'', Leon DeValinger, Jr. ''Reconstructed 1790 Census of Delaware''. Washington, DC: National Genealogical Society, 1962. {{FSC|45637|title-id|disp=Reconstructed 1790 census of Delaware}}. This list was prepared from tax lists and is a useful census substitute.


== Tax Laws ==
DeValinger, Leon Jr. ''Reconstructed 1790 Census of Delaware''. Washington, DC: National Genealogical Society, 1962. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=45637&disp=Reconstructed+1790+census+of+Delaware%20%20&columns=*,0,0 book 975.1 X2d 1790; film 1000156; fiche 6019928].) This list was prepared from tax lists and is a useful census substitute.


Delaware levied a tax on several classes of income in 1869, then abolished it in 1871.
''The First Tax List for the Province of Pennsylvania and the Three Lower Counties, 1693''. Bedminster, Pennsylvania: The Press, 1994. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=702897&disp=The+First+tax+list+for+the+province+of+P%20%20&columns=*,0,0 book 974.8 A1 no. 643].) This book contains information for 1693 on the three Delaware counties as well as Philadelphia, Bucks, and Chester Counties in Pennsylvania.  


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>
Hancock, Harold B. ''The Reconstructed Delaware Census of 1782''. Wilmington, Delaware: Delaware Genealogical Society, 1973. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=298428&disp=The+Reconstructed+Delaware+state+census+%20%20&columns=*,0,0 book 975.1 X2r].) The publication below by Ralph Nelson is more complete and more fully indexed.  
*See  [[United States, Internal Revenue Assessment Lists - FamilySearch Historical Records|United States, Internal Revenue Assessment Lists - FamilySearch Historical Records]] for more information about the collection.
*See [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html Income Tax Records of the Civil War Years] at the National Archives for more information about Civil War taxes


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.
Jackson, Ronald Vern, and Gary Ronald Teeples. ''Early Delaware Census Records, 1665-1697''. Bountiful, Utah: Accelerated Indexing Systems, 1977. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=218413&disp=Early+Delaware+census+records%2C+1665%2D%20%20&columns=*,0,0 book 975.1 X2p].) This early tax record index is also included in the Accelerated Indexing Systems (AIS) microfiche search 1, available at many Family History Centers in the United States and in the FamilyFinder Index and Viewer (FamilyFinder is a trademark of Brøderbund Software, Inc.)


Nearly all states collect an annual tax on personal income, based on one's salary and other forms of "taxable income." The vast majority of states have what is known as a progressive tax code, which is essentially a sliding scale based on income, which requires those over a certain threshold to pay the highest rate. Some states have a flat tax that applies to all taxpayers regardless of income. Income taxes are used for a number of state goods and services available to residents, such as public education, police protection, and assistance for low-income individuals. Not all states collect income tax, but typically make up for it in other ways.
Nelson, Ralph D. ''Delaware 1782 Tax Assessment and Census''. Wilmington, Delaware: Delaware Genealogical Society, 1994. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=235977&disp=Delaware+1782+tax+assessment+and+census%20%20&columns=*,0,0 book&nbsp;975.1 X2n 1782].) Contains tax lists for 1782 for all the "hundreds" of Delaware and 1782 census for seven of the "hundreds." This has maps on pages 5-6 and a list of the "hundreds" on p. 4. There is a Soundex cross reference list (to surnames) at the end of the book.


There are two types of taxes: federal and state. U.S. citizens need to be sure that they comply with both sets of tax laws.[1]
=== Federal Internal Revenue Records  ===


== References ==
The following Internal Revenue records are available:
<references />


United States. Bureau of Internal Revenue. ''Internal Revenue Assessment Lists for Delaware, 1862-1866''. Washington, DC: National Archives, 1988. (Family History Library [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlefilmnotes&columns=*%2C0%2C0&titleno=574311&disp=Internal+revenue+assessment+lists+for+De++ films 1578436-43].) These records are not well organized and it is difficult to find out where the records of a particular town are located. There is a note at the beginning of the first film about the history of this type of record; however, it does not show any organization for the towns and counties.


{{Delaware|Delaware}}
[[Category:Delaware]]
[[Category:Delaware, United States]]
[[Category:Taxation]]

Revision as of 19:55, 22 October 2008

State and County Records[edit | edit source]

Tax assessments in what is now Delaware were first taken in 1693. Family History Library film 441413 has the lists for that year for Kent, New Castle, and Sussex Counties; also a list for 1696 for New Castle County. Tax lists were taken sporadically until 1726, then annually thereafter. Lists for the following years are on microfilm at the Family History Library:

Kent County

New Castle County

Sussex County

The original lists from the 1700s to about 1915 are preserved at the Delaware Public Archives.

Published Lists and Indexes[edit | edit source]

The following published lists and indexes may be helpful in locating early residents of Delaware:

Bendler, Bruce A. Colonial Delaware Records, 1681- 1713. Westminster, Maryland: Family Line Publications, 1990. (Family History Library book 975.1 R2b.) This includes lists for: Kent County, rent rolls 1681-1688, tax lists 1693, quit rents 1701-1713; New Castle County, tax lists 1693; Sussex County, rent rolls 1681-1688, tax lists 1693, quit rents 1702-1713. The quit rent records often contain valuable genealogical information.

DeValinger, Leon Jr. Reconstructed 1790 Census of Delaware. Washington, DC: National Genealogical Society, 1962. (Family History Library book 975.1 X2d 1790; film 1000156; fiche 6019928.) This list was prepared from tax lists and is a useful census substitute.

The First Tax List for the Province of Pennsylvania and the Three Lower Counties, 1693. Bedminster, Pennsylvania: The Press, 1994. (Family History Library book 974.8 A1 no. 643.) This book contains information for 1693 on the three Delaware counties as well as Philadelphia, Bucks, and Chester Counties in Pennsylvania.

Hancock, Harold B. The Reconstructed Delaware Census of 1782. Wilmington, Delaware: Delaware Genealogical Society, 1973. (Family History Library book 975.1 X2r.) The publication below by Ralph Nelson is more complete and more fully indexed.

Jackson, Ronald Vern, and Gary Ronald Teeples. Early Delaware Census Records, 1665-1697. Bountiful, Utah: Accelerated Indexing Systems, 1977. (Family History Library book 975.1 X2p.) This early tax record index is also included in the Accelerated Indexing Systems (AIS) microfiche search 1, available at many Family History Centers in the United States and in the FamilyFinder Index and Viewer (FamilyFinder is a trademark of Brøderbund Software, Inc.)

Nelson, Ralph D. Delaware 1782 Tax Assessment and Census. Wilmington, Delaware: Delaware Genealogical Society, 1994. (Family History Library book 975.1 X2n 1782.) Contains tax lists for 1782 for all the "hundreds" of Delaware and 1782 census for seven of the "hundreds." This has maps on pages 5-6 and a list of the "hundreds" on p. 4. There is a Soundex cross reference list (to surnames) at the end of the book.

Federal Internal Revenue Records[edit | edit source]

The following Internal Revenue records are available:

United States. Bureau of Internal Revenue. Internal Revenue Assessment Lists for Delaware, 1862-1866. Washington, DC: National Archives, 1988. (Family History Library films 1578436-43.) These records are not well organized and it is difficult to find out where the records of a particular town are located. There is a note at the beginning of the first film about the history of this type of record; however, it does not show any organization for the towns and counties.

Retrieved from "https://integration-ru.familysearch.org/en/wiki/index.php?title=Delaware_Taxation&oldid=114252"