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The 1771 lists have been published in:
Pruitt, Bettye Hobbs, Editor. ''The Massachusetts Tax Valuation List of 1771''. Boston, Massachusetts: G. K. Hall, 1978. (Family History Library [[974.4 R4m|book Q 974.4 R4m]].) This source lists the owner's name, property and buildings, real estate values, type of acreage, and livestock or produce. Includes an index.
The federal government required some tax assessments. The following work contains a 1798 direct tax census and surname index:
United States. Secretary of the Treasury. ''Massachusetts and Maine Direct Tax Census of 1798''. Cambridge, Massachusetts: New England Historic Genealogical Society, 1978. ( Family History Library [*%2C0%2C0&titleno=46827&disp=Massachusetts+and+Maine+direct+tax+censu++ films 940072-89]; not available at Family History Centers.)
The original 1798 tax records are at the New England Historic Genealogical Society. These are described but not indexed in:
Gorn, Michael H., Editor. ''An Index and Guide to the Microfilm Edition of the Massachusetts and Maine Direct Tax Census of 1798''. Boston, Massachusetts: New England Historic Genealogical Society, 1979. (Family History Library [*,0,0 book 974 R42i].)
The Internal Revenue Act of 1 July 1862 was intended to provide revenue to support the government and help pay the national debt. The 1862 to 1866 tax assessment lists for Maine are at the National Archives—New England Region and at the Family History Library. See:
United States. Commissioner of Internal Revenue. ''Internal Revenue Assessment Lists for Maine, 1862- 1866''. Washington, D.C.: National Archives and Records Service, 1970. (FHL [*%2C0%2C0&titleno=577884&disp=Internal+revenue+assessment+lists+for+Ma++ 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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