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''[[United States|United States]] [[Image:Gotoarrow.png]] [[Maine]] [[Image:Gotoarrow.png]] [[Maine Taxation|Taxation]]''
Tax records were recorded by state and town officials. Many tax lists are included in town histories. Because Maine was part of [[Massachusetts|Massachusetts]] until 1820, some Maine tax records will also be listed in the Family History Library Catalog under Massachusetts. The Family History Library has microfilm copies of Massachusetts tax valuations for various years from 1760 to 1771, 1780 to 1792, and 1810 to 1811. They are listed in the Place Search of the Family History Library Catalog under MASSACHUSETTS - TAXATION. Other tax records are listed in the Family History Library Place Search under MAINE, [COUNTY], [TOWN] - TOWN RECORDS.
United States. Commissioner of Internal Revenue. ''Internal Revenue Assessment Lists for Maine, 1862- 1866''. Washington, D.C.: National Archives and Records Service, 1970. (Family History Library {{FHL|577884|title-id|disp=films 1534403-17}}.) This source lists name of person taxed and residence. It may also list occupation and type of tax.
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