Delaware Taxation: Difference between revisions
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...) |
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== Online Resources == | == Online Resources == | ||
*'''1726-1850''' | *'''1726-1850''' - [https://www.familysearch.org/search/catalog/35124?availability=Family%20History%20Library Tax lists of Kent County, Delaware] | ||
*'''1862-1866''' | *'''1862-1866''' - [https://www.familysearch.org/search/catalog/574311?availability=Family%20History%20Library Internal revenue assessment lists for Delaware, 1862-1866]. Images only. | ||
*'''1862-1874''' | *'''1862-1874''' - [https://www.familysearch.org/search/collection/2075263 U.S., Internal Revenue Assessment Lists, 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($) | *'''1862-1918''' - [http://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists, 1862-1918 for Delaware] at Ancestry.com($) | ||
== Why Use Tax Records == | == Why Use Tax Records == | ||
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=== County Level === | === County Level === | ||
Tax assessments in what is now [[Delaware Genealogy|Delaware]] were first taken in 1693. | Tax assessments in what is now [[Delaware Genealogy|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 found in the Family History Catalog: | ||
'''Kent County''' | '''Kent County''' | ||
* | * [https://www.familysearch.org/search/film/007834262?cat=35124 1726-1850] | ||
'''New Castle County''' | '''New Castle County''' | ||
* | * [https://www.familysearch.org/search/film/007834264?cat=37404 1738-1852] | ||
'''Sussex County''' | '''Sussex County''' | ||
* | * [https://www.familysearch.org/search/film/007834363?cat=53423 1767-1850] | ||
=== State Level === | === State Level === | ||
*''1862-1866'' | *''1862-1866'' [ ] 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> ''(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. | U.S. Internal Revenue Assessment Lists. ''Three types of Reports:'' '''A'''=Annual; '''M'''=Monthly; '''S'''=Special Years and Reports may be different. | ||
Delaware | Delaware is all one District so the rolls are listed under dates and Reports: | ||
Roll 1: A - 1862; M - Sept 1862-Apr 1863<br> | Roll 1: A - 1862; M - Sept 1862-Apr 1863<br> | ||
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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''' - ''{{ | *'''1665-1697''' - ''{{FHL|218413|title-id|disp=Early Delaware census records, 1665-1697}},'' Ronald Vern Jackson and Gary Ronald Teeples. Bountiful, Utah: Accelerated Indexing Systems, 1977. | ||
*'''1681- 1713''' - ''{{ | *'''1681- 1713''' - ''{{FHL|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''' - ''{{ | *'''1693''' - ''{{FHL|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''' - ''{{ | *'''1782''' - ''{{FHL|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''' - ''{{ | *'''1782''' - ''{{FHL|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''' - ''{{ | *'''1790''' - ''{{FHL|45637|title-id|disp=Reconstructed 1790 census of Delaware}}'', Leon DeValinger, Jr. ''Reconstructed 1790 Census of Delaware''. Washington, DC: National Genealogical Society, 1962. {{FHL|45637|title-id|disp=Reconstructed 1790 census of Delaware}}. This list was prepared from tax lists and is a useful census substitute. | ||
== Tax Laws == | == Tax Laws == | ||
Delaware levied a tax on several classes of income in 1869, then abolished it in 1871. | Delaware levied a tax on several classes of income in 1869, then abolished it in 1871. | ||
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. | 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. | ||
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Online Resources[edit | edit source]
- 1726-1850 - Tax lists of Kent County, Delaware
- 1862-1866 - Internal revenue assessment lists for Delaware, 1862-1866. Images only.
- 1862-1874 - U.S., Internal Revenue Assessment Lists, 1862-1874 at FamilySearch.org. Images only
- 1862-1918 - U.S. IRS Tax Assessment Lists, 1862-1918 for Delaware at Ancestry.com($)
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 Delaware[edit | edit source]
County Level[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 found in the Family History Catalog:
Kent County
New Castle County
Sussex County
State Level[edit | edit source]
- 1862-1866 [ ] 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)
(scroll down to district desired and click on camera to open)
U.S. Internal Revenue Assessment Lists. Three types of Reports: A=Annual; M=Monthly; S=Special Years and Reports may be different.
Delaware is all one District so the rolls are listed under dates and Reports:
Roll 1: A - 1862; M - Sept 1862-Apr 1863
Roll 2: A - 1863; M - May-Dec 1863
Roll 3: A,S -1864; S - July 1864; Jan 1865
Roll 4: M - 1864
Roll 5: A - 1865; M - Jan-June 1865; S - Jan- July 1865
Roll 6: M,S - July-Dec 1865
Roll 7: M,S - Jan-Apr 1866; A,S - 1866
Roll 8: M,S - May-Dec 1866
The original lists from the 1700s to about 1915 are preserved at the Delaware Public Archives.
Delaware Public Archives
121 Martin Luther King Jr. Blvd. North
Dover, DE 19901
(302) 744-5000
Web page: Delaware Archives
Published Lists and Indexes[edit | edit source]
The following published lists and indexes may be helpful in locating early residents of Delaware:
- 1665-1697 - Early Delaware census records, 1665-1697, Ronald Vern Jackson and Gary Ronald Teeples. Bountiful, Utah: Accelerated Indexing Systems, 1977.
- 1681- 1713 - 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 - 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 - 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 - 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 - Reconstructed 1790 census of Delaware, Leon DeValinger, Jr. Reconstructed 1790 Census of Delaware. Washington, DC: National Genealogical Society, 1962. Reconstructed 1790 census of Delaware. This list was prepared from tax lists and is a useful census substitute.
Tax Laws[edit | edit source]
Delaware levied a tax on several classes of income in 1869, then abolished it in 1871.
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.
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]
References[edit | edit source]