m (→Online Resources: changed link) |
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...) |
||
| (8 intermediate revisions by 5 users not shown) | |||
| Line 8: | Line 8: | ||
== Online Resources == | == Online Resources == | ||
*'''1843''' | *'''1843''' {{FSC|306395|item|disp=miscellaneous ''tax rolls''}} at FamilySearch <br> | ||
*'''1862-1874''' | *'''1862-1874''' [https://www.familysearch.org/search/image/index?owc=SD5G-YWG%3A387485401%2C387485502%3Fcc%3D2075263 United States Internal Revenue Assessment Lists, 1862-1874] at FamilySearch. Images only.<br> | ||
*'''1867-1870''' - Oregon internal revenue Assessment lists 1867-1870 {{ | *'''1867-1870''' - Oregon internal revenue Assessment lists 1867-1870 '''{{FSC|521391|item|disp=FS Library film 1639854 item 3-10}}''' at FamilySearch ''(scroll down open at camera)'' | ||
*'''1867-1870''' - Register lists Officers and Federal Employees of the IRS Assessment lists 1867-1870 {{ | *'''1867-1870''' - Register lists Officers and Federal Employees of the IRS Assessment lists 1867-1870 {{FSC|521391|item|disp=FS Library '''film 1639854 item 1,2'''}}'' at FamilySearch. '''(click on the 3-10 items it will open the film at ''item 1'')''' ''(This Register lists Officers and Federal Employees of the IRS --gives name, P,O,. date hired, if given-when and where born as well as other info.)'' (Scroll down open at camera) | ||
*'''1871-1873''' - Oregon internal revenue 1871-1873 {{ | *'''1871-1873''' - Oregon internal revenue 1871-1873 {{FSC|521391|item|disp=FS Library '''Film 1639855 item 1-4'''}} at FamilySearch | ||
*[ | *[https://genealogy.state.or.us/ Oregon State Archives Poll Tax and Tax Roll Index] | ||
== Why Use Tax Records == | == Why Use Tax Records == | ||
| Line 29: | Line 29: | ||
=== State Level === | === State Level === | ||
*''1862-1866'' [https://www.familysearch.org/search/image/index?owc=SD5G-YWG%3A387485401%2C387485502%3Fcc%3D2075263 Internal revenue assessment for Oregon] Internal revenue assessment lists for Oregon was created into divisions and then 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> | *''1862-1866'' [https://www.familysearch.org/search/image/index?owc=SD5G-YWG%3A387485401%2C387485502%3Fcc%3D2075263 Internal revenue assessment for Oregon] Internal revenue assessment lists for Oregon was created into divisions and then 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. | U.S. Internal Revenue Assessment Lists. ''Three types of Reports:'' '''A'''=Annual; '''M'''=Monthly; '''S'''=Special Years and Reports may be different. | ||
| Line 53: | Line 53: | ||
== 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. | 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. | ||
edits