Indiana Taxation: Difference between revisions

Revision as of 10:32, 26 October 2010

Tax lists are often used as substitutes for missing census records. In Indiana, few lists survive from before 1843 when a record called the Tax Duplicate was required to be kept. These records are maintained by the county treasurer. The records are arranged by taxing unit, usually by township and town or city, then grouped, generally, alphabetically by last name. The lists mention the person assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels (property other than real estate), and the amount of the taxes. Some or all of these tax duplicates survive, but are usually in storage and are hard to access.

County Tax Lists. Some tax lists, from about 1843 to 1920, are on microfilm at the Family History Library. For example, the library has 57 rolls of Tippecanoe County tax records (1843–1876):

'Tippecanoe County (Indiana). County Assessor.Tax Record, 1843-1876. Genealogical Society of Utah, 1971. (On 57 Family History Library films beginning with 872149.) The lists are arranged by township, by year, then by first letter of the surname. The lists mention the persons assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels, and the amount of the taxes.

Federal Tax Lists. The Internal Revenue assessment lists of Indiana, from 1862 to 1866, are on 42 microfilms available from the National Archives and are at the Family History Library:

United States Bureau of Internal Revenue.Internal Revenue Assessment Lists for Indiana, 1862-1866. Washington, DC: The National Archives, 1987. (On 42 Family History Library films starting with 1491004.) The records are arranged by district, and then alphabetically by the first letter of the surname. There are 11 collection districts in Indiana. For a guidebook about these lists, see:

Internal Revenue Assessment Lists for Indiana, 1861-1866. National Archives Microfilm Publications, M0765. Washington, DC: National Archives and Records Service General Services Administration, 1971. (Family History Library book 977.2 A1 no.24.) This describes the county, collection district number, and roll number of lists. It includes annual, monthly, and special lists.

Printed Tax Lists. Some books have been published that include tax lists. For example:

Darlington, Jane Eaglesfield. Indiana Tax Lists. Two Volumes. N.p.: J.E.Darlington, 1990. (Family History Library book 977.2 R4d.) These volumes have tax lists from about 20 counties, from 1820 to the 1840s. See the Family History Library Catalog description of this book for a listing of the counties. Each volume is indexed.

Veterans Lists. County assessors used the tax lists of 1886, 1890, and 1894 to prepare lists of veterans. You can study the enrollment lists of those three years and see which veterans were on tax lists. There is a statewide index to the lists. See the War of 1812 portion of the Indiana Military Records for the Index to Indiana Enrollments of Soldiers, Their Widows and Orphans, 1886, 1890, and 1894.

Taxation records are listed in the Locality Search of the Family History Library Catalog under:

INDIANA, [COUNTY]- TAXATION

INDIANA, [COUNTY], [TOWN]- TAXATION

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+Tax lists are often used as substitutes for missing census records. In Indiana, few lists survive from before 1843 when a record called the Tax Duplicate was required to be kept. These records are maintained by the county treasurer. The records are arranged by taxing unit, usually by township and town or city, then grouped, generally, alphabetically by last name. The lists mention the person assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels (property other than real estate), and the amount of the taxes. Some or all of these tax duplicates survive, but are usually in storage and are hard to access.
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-| link5=[[Indiana Taxation|Taxation]]
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+'''County Tax Lists'''. Some tax lists, from about 1843 to 1920, are on microfilm at the Family History Library. For example, the library has 57 rolls of Tippecanoe County tax records (1843–1876):
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-== Online Resources ==
+'''Tippecanoe County (Indiana). County Assessor.''Tax Record, 1843-1876''. ''Genealogical Society of Utah, 1971. (On 57 Family History Library films beginning with [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlefilmnotes&columns=*%2C0%2C0&titleno=218426&disp=Tax+record%2C+1843-1876++ 872149].) The lists are arranged by township, by year, then by first letter of the surname. The lists mention the persons assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels, and the amount of the taxes.
-*'''1856''' - Delinquent Tax list for Miami Co., Indiana [https://www.familysearch.org/library/books/records/item/386419-the-genealogist-r-bakehorn-v-1-no-8-dec-1971?offset=1 Delinqunt Tax list page 2 and 12 ]
-*'''1862-1874''' [https://www.familysearch.org/search/image/index?owc=SD5K-T38%3A387485801%3Fcc%3D2075263 Internal Revenue Assessment Lists, 1862-1874] Images only.
-*'''1862-1866''' {{FSC|636046|item|disp=Internal Revenue Assessment Lists for Indiana}}  Arranged by district, then alphabetically by the first letter of the surname. There are 11 collection districts in Indiana, listed below under the State level. with County and District.
-== Why Use Tax Records ==
+'''Federal Tax Lists'''. The Internal Revenue assessment lists of Indiana, from 1862 to 1866, are on 42 microfilms available from the National Archives and are at the Family History Library:
-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.
+United States Bureau of Internal Revenue.''Internal Revenue Assessment Lists for Indiana, 1862-1866.'' ''Washington, DC: The National Archives, 1987. ''(On 42 Family History Library films starting with [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titlefilmnotes&columns=*%2C0%2C0&titleno=636046&disp=Internal+revenue+assessment+lists+for+In++ 1491004].) The records are arranged by district, and then alphabetically by the first letter of the surname. There are 11 collection districts in Indiana. For a guidebook about these lists, see:
-== How to Use Tax Records for Indiana ==
+''Internal Revenue Assessment Lists for Indiana, 1861-1866.'' National Archives Microfilm Publications, M0765. Washington, DC: National Archives and Records Service General Services Administration, 1971. (Family History Library book 977.2 A1 no.24.) This describes the county, collection district number, and roll number of lists. It includes annual, monthly, and special lists.
-=== County Level ===
-Tax lists are often used as substitutes for missing census records. In Indiana, few lists survive from before 1843 when a record called the Tax Duplicate was required to be kept. These records are maintained by the county treasurer. The records are arranged by taxing unit, usually by township, town or city, then grouped, generally, alphabetically by last name. The lists mention the person assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels (property other than real estate), and the amount of the taxes. Some or all of these tax duplicates survive, but are usually in storage and are hard to access.
-'''County Tax Lists'''. Some tax lists, from about 1843 to 1920, are on microfilm at the FamilySearch Library. For example, the library has 57 rolls of Tippecanoe County tax records (1843–1876):
-*'''1843-1876''' {{FSC|218426|item|disp=Tax record, 1843-1876}} The lists are arranged by township, by year, then by first letter of the surname. The lists mention the persons assessed for poll tax, the number of acres owned, the location of the land, the worth of chattels, and the amount of the taxes.
-{{Tip|''**'''To view online images that are "locked" (as indicated by key over the camera) you must visit at a FamilySearch Center or an Affiliate library.  To locate the nearest one click here:  [https://www.familysearch.org/centers/locations/  FamilySearch Center or a FamilySearch Affiliate Library map]}}
-=== State Level ===
-*''1862-1866'' {{FSC|636046|item|disp=Internal Revenue Assessment Lists for Indiana}}  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.
-List of Districts that counties for Tax purposes.
-District  1:   Davies, Dubois, Gibson, Knox, Martin, Pike, Posey, Spencer, Vanderburgh, Warrick<br>
-District  2:   Clark, Crawford, Floyd, Harrison, Orange, Perry, Scott, Washington<br>
-District  3:   Bartholomew, Brown, Jackson, Jeferson, Jennings, Lawrence, Monroe, Switzerland<br>
-District  4:   Dearborn, Decatur, Franklin , Ohio, Riply, Rush<br>
-District  5:   Delaware, Fayette, Henry, Randolph, Union Wayne<br>
-District  6:   Hancock, Hendricks, Johnson, Marion, Morgan, Shelby<br>
-District  7:   Green Owen, Parke, Putnam, Sullivan, Vermittion <br>
-District  8:   Boone, Carroll, Clinton, Fountain, Montgomery, Tippecanoe, Warren<br>
-District  9.   Benton, Cass Fulton, Jasper, Lake La Porte, Marshall, Newton,Porter, Pulaski, St. Joseph, Starke, White<br>
-District 10:   Allen, De Kalb, Elkhart, Kosciusko, Lagrange, Noble,Steuben <br>
-District 11:   Adams Blackford Grant Hamilton, Howard, Huntington, Jay Matison,Tipson, Wabash, Wells<br>
 '''Printed Tax Lists'''. Some books have been published that include tax lists. For example:
-*{{FSC|403446|item|disp=''Indiana Tax Lists''}} by  Jane Eaglesfield.  Two Volumes. N.p.: J.E.Darlington, 1990. (FS Library book {{FSC|403446|title-id|disp=977.2 R4d}}.) These volumes have tax lists from about 20 counties, from 1820 to the 1840s. See the FamilySearch Catalog description of this book for a listing of the counties. Each volume is indexed.  (Worldcat has other locations listed for this book besides the FamilySearch Library in Salt Lake City. [https://www.worldcat.org/title/indiana-tax-lists/oclc/28988989 Worldcat])
+Darlington, Jane Eaglesfield. ''Indiana Tax Lists.'' Two Volumes. N.p.: J.E.Darlington, 1990. (Family History Library book [http://www.familysearch.org/eng/library/fhlcatalog/supermainframeset.asp?display=titledetails&titleno=403446&disp=Indiana+tax+lists%20%20&columns=*,0,0 977.2 R4d].) These volumes have tax lists from about 20 counties, from 1820 to the 1840s. See the Family History Library Catalog description of this book for a listing of the counties. Each volume is indexed.
-'''1886, 1890, and 1894''' -  '''Veterans Lists'''. County assessors used the tax lists of 1886, 1890, and 1894 to prepare lists of veterans. You can study the enrollment lists of those three years and see which veterans were on tax lists. There is a statewide index to the lists. See the War of 1812 portion of the [[Indiana Military Records]] for the ''Index to Indiana Enrollments of Soldiers, Their Widows and Orphans, 1886, 1890, and 1894.''  (short cut to page needed [http://www.ulib.iupui.edu/collections/War1812 Indiana Muster, Pay and Receipt Rolls, War of 1812] once there, click on the vol. # in the small gold box to the right, there are 4 vols.)
+'''Veterans Lists'''. County assessors used the tax lists of 1886, 1890, and 1894 to prepare lists of veterans. You can study the enrollment lists of those three years and see which veterans were on tax lists. There is a statewide index to the lists. See the War of 1812 portion of the [[Indiana Military Records]] for the ''Index to Indiana Enrollments of Soldiers, Their Widows and Orphans, 1886, 1890, and 1894.''
+Taxation records are listed in the Locality Search of the Family History Library Catalog under:
+INDIANA, [COUNTY]- TAXATION
-[[Image:Tax money bag.jpg|right|200px|]]
+INDIANA, [COUNTY], [TOWN]- TAXATION<br>
-== Tax Laws ==
+{{Indiana|Indiana}}
-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 the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here]
-== References ==
+[[Category:Indiana|Taxation]]
-<references/>
-{{Indiana|Indiana}}
-[[Category:Indiana, United States]]
-[[Category:Taxation]]