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*'''1783-1895''' [http://search.ancestry.com/search/db.aspx?dbid=2883 Tennessee, Early Tax List Records, 1783-1895] at Ancestry.com $ | *'''1783-1895''' [http://search.ancestry.com/search/db.aspx?dbid=2883 Tennessee, Early Tax List Records, 1783-1895] at Ancestry.com $ | ||
*'''1862-1874''' [https://www.familysearch.org/search/image/index?owc=SD5L-BZ9%3A387486001%3Fcc%3D2075263 U.S., Internal Revenue Assessment Lists, 1862-1874] at FamilySearch.org. | *'''1862-1874''' [https://www.familysearch.org/search/image/index?owc=SD5L-BZ9%3A387486001%3Fcc%3D2075263 U.S., Internal Revenue Assessment Lists, 1862-1874] at FamilySearch.org. | ||
*'''1861-1865''' | *'''1861-1865''' {{FSC|573483|item|disp=''Assessment Lists of the United States Direct Tax Commission for the District of Tennessee''}} (Created a little different list below under State) | ||
== Why Use Tax Records == | == Why Use Tax Records == | ||
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=== State Level === | === State Level === | ||
*'''1861-1865''' | *'''1861-1865''' {{FSC|573483|item|disp=''Assessment Lists of the United States Direct Tax Commission for the District of Tennessee''}}. United States. Bureau of Internal Revenue. This tax list shows monthly and annual taxes on personal property, income, those who produced and distributed goods, and on licenses to practice and do business. Each microfilm has a full list of counties and the districts to which they belonged. This is a list of person taxed during the Civil War. | ||
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. | ||
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There are three main guides to using early Tennessee tax lists: [https://www.worldcat.org/title/early-east-tennessee-tax-lists-a-compiled-list-of-residents-of-the-area-covered-in-22-east-tennessee-counties-for-which-there-is-sic-no-census-records-prior-to-1830/oclc/1136652&referer=brief_results Curtis], [https://www.worldcat.org/title/early-tennessee-tax-lists/oclc/946796567&referer=brief_results Sistler], and [https://www.worldcat.org/title/tennessee-tax-lists/oclc/57407276&referer=brief_results Creekmore]. Each book has a very different approach to indexing early Tennessee tax lists. Curtis indexes on a county-wide basis, Sistler indexes state-wide, and Creekmore indexes by militia districts within each county plus additional columns of information from the lists. Creekmore's additional information about the militia districts within the counties is particularly helpful. Unfortunately, Creekmore includes only a single tax year, whereas the other two authors index multiple tax years. | There are three main guides to using early Tennessee tax lists: [https://www.worldcat.org/title/early-east-tennessee-tax-lists-a-compiled-list-of-residents-of-the-area-covered-in-22-east-tennessee-counties-for-which-there-is-sic-no-census-records-prior-to-1830/oclc/1136652&referer=brief_results Curtis], [https://www.worldcat.org/title/early-tennessee-tax-lists/oclc/946796567&referer=brief_results Sistler], and [https://www.worldcat.org/title/tennessee-tax-lists/oclc/57407276&referer=brief_results Creekmore]. Each book has a very different approach to indexing early Tennessee tax lists. Curtis indexes on a county-wide basis, Sistler indexes state-wide, and Creekmore indexes by militia districts within each county plus additional columns of information from the lists. Creekmore's additional information about the militia districts within the counties is particularly helpful. Unfortunately, Creekmore includes only a single tax year, whereas the other two authors index multiple tax years. | ||
Eligible voters in Tennessee paid a tax for the privilege of voting. This poll tax was paid by white males, age 21 or over. Since this was an annual tax, the tax lists serve as censuses. Some were used to “reconstruct” the missing 1790 to 1820 federal censuses. They can help you trace the migration of families from county to county between federal censuses. The | Eligible voters in Tennessee paid a tax for the privilege of voting. This poll tax was paid by white males, age 21 or over. Since this was an annual tax, the tax lists serve as censuses. Some were used to “reconstruct” the missing 1790 to 1820 federal censuses. They can help you trace the migration of families from county to county between federal censuses. The FamilySearch Library has only microfilmed a small fraction of available tax lists, but has collected many periodicals where abstracts have been published (see individual county pages). Many of the original tax lists from 1778 to 1835 are available at the [[Tennessee State Library and Archives]]. | ||
Good sources for early Tennessee tax lists are: | Good sources for early Tennessee tax lists are: | ||
*'''1778-1832'''- | *'''1778-1832'''- {{FSC|61911|item|disp=''Early East Tennessee Taxpayers''}} by Creekmore, Pollyanna. Easley, South Carolina: Southern Historical Press, 1980. Originally appeared as a series of articles in: The East Tennessee Historical Society’s Publications. Includes tax lists for 1778–1832, with surname indexes prepared by Frances Maynard and Dorothy Peters. | ||
*'''1778-1885''' | *'''1778-1885''' {{FSC|1224802|item|disp=Tennessee Tax Records Index''}} by Rasmussen, Geoffrey D., compiler. 3 volumes. Westminster, Maryland: Heritage Books, Inc., 2005. These three volumes contain index entries for 69,069 persons between 1778-1850 in Washington County - Tennessee's first county. | ||
*'''1787-1827''' | *'''1787-1827''' {{FSC|222484|item|disp=''Index to Early Tennessee Tax Lists.''}} by Sistler, Byron. Evanston, Illinois: 1977. This book indexes tax lists for 68 counties, as well as petitions, voter lists, and newspaper lists of inhabitants. There are about 46,000 entries representing the years 1787–1827. | ||
*'''1814-1857''' - lists for the 3rd Collection District taken by deputy collector of revenue John Teddar are found in the manuscript collection: John Tedder Papers, 1814-1857 at TSLA. (Includes Franklin, Overton, Warren and White counties.) | *'''1814-1857''' - lists for the 3rd Collection District taken by deputy collector of revenue John Teddar are found in the manuscript collection: John Tedder Papers, 1814-1857 at TSLA. (Includes Franklin, Overton, Warren and White counties.) | ||
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On 2 August 1813 Congress passed an act that levied a Federal Direct Tax. | On 2 August 1813 Congress passed an act that levied a Federal Direct Tax. | ||
* ''[ | * ''[https://www.archive.org/details/cu31924020016469 Inheritance and Transfer Tax],'' by Ross, Peter. San Fransisco: Bancroft-Whitney, 1912. | ||
Since 1861, the tax collector collects taxes. Previously the treasurer and later the sheriff collected taxes. Except for inheritance taxes, the tax collector collects all county taxes, including "taxes on real and personal property, schools and special districts, and business licenses. "Historically the office of tax collector was combined with the office of county treasurer and sheriff. Today it is usually with the treasurer's office." | Since 1861, the tax collector collects taxes. Previously the treasurer and later the sheriff collected taxes. Except for inheritance taxes, the tax collector collects all county taxes, including "taxes on real and personal property, schools and special districts, and business licenses. "Historically the office of tax collector was combined with the office of county treasurer and sheriff. Today it is usually with the treasurer's office." | ||
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