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| link5=[[Kansas Taxation|Taxation]] | | link5=[[Kansas Taxation|Taxation]] | ||
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== Online Resources == | == Online Resources == | ||
*'''1862-1874''' - {{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists, 1862-1874}} FamilySearch Images only. | *'''1862-1874''' - {{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists, 1862-1874}} FamilySearch Images only. | ||
*'''1862-1918''' [https://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists, 1862-1918] Ancestry ($) This collection includes annual, monthly and special assessment lists. | *'''1862-1918''' [https://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists, 1862-1918] Ancestry ($) This collection includes annual, monthly and special assessment lists. | ||
*'''1895-97, 1899-1900''' [https://search.ancestry.com/search/db.aspx?dbid=3499 Leavenworth, Kansas Tax List, 1895-97, 1899-1900] Ancestry($) Researchers will find the name of the taxpayer and the township in which they lived. | *'''1895-97, 1899-1900''' [https://search.ancestry.com/search/db.aspx?dbid=3499 Leavenworth, Kansas Tax List, 1895-97, 1899-1900] Ancestry($) Researchers will find the name of the taxpayer and the township in which they lived. | ||
*'''1900-1920''' *[https://search.ancestry.com/search/db.aspx?dbid=3840 Leavenworth County, Kansas Tax Payers, 1900-1920] Ancestry ($) This record includes the name of the taxpayer, the year they paid the tax, and the post office where they received mail. | *'''1900-1920''' *[https://search.ancestry.com/search/db.aspx?dbid=3840 Leavenworth County, Kansas Tax Payers, 1900-1920] Ancestry ($) This record includes the name of the taxpayer, the year they paid the tax, and the post office where they received mail. | ||
== Why Use Tax Records == | == Why Use Tax Records == | ||
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. | 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. | 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 Kansas == | == How to Use Tax Records for Kansas == | ||
=== County Level === | === County Level === | ||
For the most part, tax records remain at the local level. Assessment and tax rolls are kept permanently by the County Treasurer's office.<ref> [https://wiki.rootsweb.com/wiki/index.php/Kansas_Tax_Records Kansas Tax Records]</ref><br> | For the most part, tax records remain at the local level. Assessment and tax rolls are kept permanently by the County Treasurer's office.<ref> [https://wiki.rootsweb.com/wiki/index.php/Kansas_Tax_Records Kansas Tax Records]</ref><br> | ||
The Journal Article listed below can be seen only at the Family History Library in Salt Lake or at the Kansas State Historical Society Topeka KS.<br> | The Journal Article listed below can be seen only at the Family History Library in Salt Lake or at the Kansas State Historical Society Topeka KS.<br> | ||
The following are part of a Journal Article called '''"The Kansas Review: Farmers land & trust, tax register 1886-1889"''' It is Extracts from the Farmers Loan & Trust, tax register, for the years 1886-1889 and include the following Counties: | The following are part of a Journal Article called '''"The Kansas Review: Farmers land & trust, tax register 1886-1889"''' It is Extracts from the Farmers Loan & Trust, tax register, for the years 1886-1889 and include the following Counties: | ||
1. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 30-31 (2004-2006) - v. 30, no. 2 (Nov. 2004) p. 45-55 the counties '''''Ford, Finney, Meade, and Sedgwick '''''<br> | 1. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 30-31 (2004-2006) - v. 30, no. 2 (Nov. 2004) p. 45-55 the counties '''''Ford, Finney, Meade, and Sedgwick '''''<br> | ||
2. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 30-31 (2004-2006) - v. 30, no. 1 (Aug. 2004) p. 21-27 the counties '''''Ford, Kiowa, McPherson, Pawnee, Pratt & Woodson''''' <br> | 2. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 30-31 (2004-2006) - v. 30, no. 1 (Aug. 2004) p. 21-27 the counties '''''Ford, Kiowa, McPherson, Pawnee, Pratt & Woodson''''' <br> | ||
3. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 30-31 (2004-2006) - v. 30, no. 3 (Feb. 2005) p. 88-93 the counties '''''Kiowa and Stevens''''' <br> | 3. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 30-31 (2004-2006) - v. 30, no. 3 (Feb. 2005) p. 88-93 the counties '''''Kiowa and Stevens''''' <br> | ||
4. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 28-29 (2002-2004) - v. 28, no. 3 (Feb. 2003) p. 82-86 the counties '''''Montgomery, Chautauqua, Stafford, Hodgeman, Kingman, Sumner & Saline '''''<br> | |||
4. The Kansas review: Farmers land & trust, tax register 1886-1889 - v. 28-29 (2002-2004) - v. 28, no. 3 (Feb. 2003) p. 82-86 the counties '''''Montgomery, Chautauqua, Stafford, Hodgeman, Kingman, Sumner & Saline ''''' | |||
Author: Sanderson, Ruth Bennett Surnames Covered, Wright, Reed, Phillis, Lockett, Coffey; To be continued in Vol. 28, No. 4. Includes bibliographical references. | Author: Sanderson, Ruth Bennett Surnames Covered, Wright, Reed, Phillis, Lockett, Coffey; To be continued in Vol. 28, No. 4. Includes bibliographical references. | ||
=== State Level === | === State Level === | ||
Kansas county assessment rolls of real and personal property are often in the County Appraiser's Office. These tax rolls show who was assessed, a description of the property with the taxable valuation and the amount of the tax.<br> | Kansas county assessment rolls of real and personal property are often in the County Appraiser's Office. These tax rolls show who was assessed, a description of the property with the taxable valuation and the amount of the tax.<br> | ||
[[Image:Tax money bag.jpg|right|200px|]] | [[Image:Tax money bag.jpg|right|200px|]] | ||
== 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> | ||
*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 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 learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here] | ||
== References == | == References == | ||
<references/> | <references/> | ||
{{Template:Pros-KS}} | {{Template:Pros-KS}} | ||
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