Wisconsin Taxation: Difference between revisions

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== Online Resources ==
== Online Resources ==
None at this time
None at this time


== Why Use Tax Records ==
== 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.
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.
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 Wisconsin ==
== How to Use Tax Records for Wisconsin ==


=== County Level ===
=== County Level ===
There are county tax rolls, some dating as early as the 1820s. The county treasurer may have these records, or they may have been transferred to the area research center for the region (see the list of area research centers in '''[[Wisconsin Archives and Libraries]]).'''  ''This link also includes all the addresses, phone numbers, etc for each of the Research Centers listed below, click on the desired location in the content box to the left of the page''
There are county tax rolls, some dating as early as the 1820s. The county treasurer may have these records, or they may have been transferred to the area research center for the region (see the list of area research centers in [[Wisconsin Archives and Libraries]]).  
*Brown County has an extant tax roll for 1824.<ref>[https://wiki.rootsweb.com/wiki/index.php/Wisconsin_Tax_Records Red book]</ref>
*Brown County has an extent tax roll for 1824.<ref>[https://wiki.rootsweb.com/wiki/index.php/Wisconsin_Tax_Records Red book]</ref>


=== State Level ===
=== State Level ===
The earliest tax records in Wisconsin appear to be for real estate.  Many of these records have been transferred to the appropriate area research centers.<ref>[https://wiki.rootsweb.com/wiki/index.php/Wisconsin_Tax_Records Red book]</ref>
The following is a list of the 14 Research Centers in Wisconsin, the location, and what counties are in that Research Center area.  The following link shows where they are, their web page,  and what counties are in what area by color coded [https://www.wisconsinhistory.org/Records/Article/CS4000 Area Research Center Network] ( But for easier reference The counties are also listed below)
====Location====
14. Ashland; Bayfield -  Ashland - Iron - Vilas - Sawyer - Price - Oneida - Forest  ''[https://www.nglvc.org/home.html Research center located within the Visitors Center]'' Hours: 1-4:30 T-F<br>
10. Eau Claire; Buffalo - Eau Claire - Clark - Taylor - RusK - Chippewa  ''[https://library.uwec.edu/archives/ Eau Claire Research Center]''<br>
08. Green Bay; Florence -  Marqinette - Oconto - Menominee - Shawno - Outagamie - Brown -Calumet - Door - Manitowoc - Kewaunee
''[https://www.uwgb.edu/library/ Green Bay Research Center]''<br>
02. La Cross; Trempealeau - Jackson - La Cross - Monroe - Vernon  ''[https://www.uwlax.edu/murphylibrary/ La Cross Research Center]''<br>
01. Madison;  Sauk - Columbia - Done  [https://www.wisconsinhistory.org/Records/Article/CS15310 Madison Research Center]<br>
06. Milwaukee; Sheboygan - Zaukee - Washington - Waukesha - Milwaukee    ''[https://uwm.edu/libraries/ Milwaukee Research Library]''<br>
07. Oshkosh; Winnebago - Marquette - Green Lake - Fond Du Lake - Dodge  ''[https://www.uwosh.edu/archives Oshkosh Research Center]''<br>
05. Parkside; Kenosha - Racine    ''[https://www.uwp.edu/learn/library/Archives/ Kenosha Research Library]''  <br>
03. Platteville; Richland - Crawford - Grant - Iowa - Lafayette - Green  ''[https://www.uwplatt.edu/department/southwest-wisconsin-archives Platteville Research Center]''<br>
12. River Falls; Pierce - St. Croix - Polk - Burnette [https://www.uwrf.edu/AreaResearchCenter/ River Falls Research Center]<br>
09. Stevens Point; Lincoln - Longlade - Marathon - Wood - Portage - Wapaca - Adams - Juneau - Waushara ''[https://library.uwsp.edu/depts/archives/archives.htm Stevens Point Research Center]''<br>
04. Whitewater; Jefferson - Rock - Walworth  ''[http://www.uww.edu/library/ Whitewater Research Center]''<br>
11. Stout; Barron - Dunn - Pepin  ''[https://www.uwstout.edu/academics/university-library/university-archives-and-area-research-center Stout Reserach Center]''<br>
13. Superior; Douglas - Washburn  ''[https://superiorlibrary.org/ Superior Research Center]''<br>


The earliest tax records in Wisconsin appear to be for real estate.  Many of these records have been transferred to the appropriate Area Research Centers.<ref>[https://wiki.rootsweb.com/wiki/index.php/Wisconsin_Tax_Records Red book]</ref>
There are 14 Research Centers in Wisconsin The following link shows where they are and what counties are in what area [https://www.wisconsinhistory.org/Records/Article/CS4000 Area Research Center Network]




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== 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 tax 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>
*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.
*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 ==

Revision as of 15:34, 21 August 2019

Wisconsin Wiki Topics
Wisconsin flag.png
Beginning Research
Record Types
Wisconsin Background
Cultural Groups
Local Research Resources


Online Resources[edit | edit source]

None at this time


Why Use Tax Records[edit | edit source]

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 Wisconsin[edit | edit source]

County Level[edit | edit source]

There are county tax rolls, some dating as early as the 1820s. The county treasurer may have these records, or they may have been transferred to the area research center for the region (see the list of area research centers in Wisconsin Archives and Libraries).

  • Brown County has an extent tax roll for 1824.[1]

State Level[edit | edit source]

The earliest tax records in Wisconsin appear to be for real estate. Many of these records have been transferred to the appropriate Area Research Centers.[2] There are 14 Research Centers in Wisconsin The following link shows where they are and what counties are in what area Area Research Center Network


Tax money bag.jpg

Tax Laws[edit | edit source]

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. [3]

  • To learn more about this Collection click here
  • To learn more about the Civil War taxes click here


References[edit | edit source]