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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. |
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| * ''[http://www.archive.org/details/cu31924020016469 Inheritance and Transfer Tax],'' by Ross, Peter. San Fransisco: Bancroft-Whitney, 1912. | | * ''[https://www.archive.org/details/cu31924020016469 Inheritance and Transfer Tax],'' by Ross, Peter. San Fransisco: Bancroft-Whitney, 1912. |
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| 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." |