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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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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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