Changes

Jump to navigation Jump to search
2,891 bytes added ,  15:16, 23 September 2019
added updated tax page
}}
=== Online Resources ===
== Online Resources ==*'''1780-1811''' [https://www.familysearch.org/search/catalog/293490?availability=Family%20History%20Library Valuations, 1780-1811] Massachusetts. General Court. Valuation Committee '''**''' ''(Locked)''*'''1862-1874''' {{RecordSearch|2075263|U.S., Internal Revenue Assessment Lists, 1862-1874}} FamilySearch - Images only. ('''Districts listed below''')*'''1862-1918''' [http://search.ancestry.com/search/db.aspx?dbid=1264 U.S. IRS Tax Assessment Lists, 1862-1918 for Maine] at Ancestry(Free<ref>May be used for free at Family History Center. To locate a center near you, [https://familysearch.org/locations/centerlocator click here].</ref>/$)<br><br><br>
Tax records were recorded by state {{Tip|'''**''' This item/items are ''locked'' 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 must be listed in the FamilySearch Catalog under Massachusetts. The viewed at a local Family History Library has microfilm copies of Massachusetts tax valuations for various years from 1760 to 1771Center, 1780 once there you can click on the link then go to 1792the county you are interested in, and 1810 click on the camera icon to 1811open. They are listed in the Place Search of the FamilySearch Catalog under MASSACHUSETTS - TAXATIONTo locate a center near you, click here: [https://familysearch. Other tax records are listed in the org/locations/center Family History Library Place Search under MAINE, [COUNTYlocator], [TOWN] - TOWN RECORDS. }}
The 1771 lists have been published in: == Why Use Tax Records ==
PruittBy studying several consecutive years of tax records you may determine when a young men came of age, Bettye Hobbs, Editor. ''The Massachusetts Tax Valuation List when individuals moved in and out of 1771''. Bostona home, Massachusetts: Gor when they died leaving heirs. K. HallAuthorities determined wealth (real estate, 1978. (Family History Library {{FHL|817238|title-id|disp=book Q 974.4 R4m}}or income) to be taxed.) This source lists the owner's nameTaxes can be for polls, property real and buildings, real personal estate values, type of acreage, and livestock or produce. Includes an indexschools.
The federal government required some tax assessmentsTax 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. The following work contains 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 1798 direct tax census and surname index: person’s residence.
United States. Secretary of the Treasury. ''Massachusetts and == How to Use Tax Records for Maine Direct Tax Census of 1798''. Cambridge, Massachusetts: New England Historic Genealogical Society, 1978. ( Family History Library {{FHL|46827|title-id|disp=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 {{FHL|3885|title-id|disp=book 974 R42i}}.) == County Level ===
The Internal Revenue Act of 1 July 1862 was intended to provide revenue to support the government Tax records were recorded by state and help pay the national debttown officials. The 1862 to 1866 Many tax assessment lists for are included in town histories. Because Maine was part of Massachusetts until 1820, some Maine are at the National Archives—New England Region and at the Family History Librarytax records will also be listed under Massachusetts. See:
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.
{{ maine | maine }} === State Level ===
'''1862-1874''' ''Internal Revenue Assessment Districts for Maine:''<br>District 1: Cumberland, York <br>District 2: Androscoggin, Franklin, Oxford, Sagaddahoc <br>District 3: Kennebec, Lincloln, Somerset <br>District 4: Aroostook, Penobscot, Piscataquis <br>District 5: Hancock, Knox, Waldo, Washington <br><br>{{Tip|To find the Roll numbers, which include the Annual lists, Monthly and Special tax Lists, go to page 5 and 6 of the Research Guide located here: [[https://www.familysearch.org/ark:/61903/3:1:3QSQ-G9WS-WQH7?i=4&wc=SD5L-HFD%3A387486601%2C387507201%2C387489501&cc=2075263 A Research guide for Maine page 5 and 6 for dates]]}}<br> '''Books published and/or on film'''<br> *'''1771''' [https://www.familysearch.org/search/catalog/817238?availability=Family%20History%20Library The Massachusetts Tax Valuation List of 1771] Pruitt, Bettye Hobbs, Editor. ''The Massachusetts Tax Valuation List of 1771''. Boston, Massachusetts: G. K. Hall, 1978. ''Besides the Family History Library in Salt Lake click on '''WorldCat''' on the page to find other Copy locations. (also includes an index)'' *'''1798''' ''[https://www.familysearch.org/search/catalog/3885?availability=Family%20History%20Library An index and guide to the microfilm edition of the Massachusetts and Maine direct tax census of 1798]'' By: 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. ''(Besides the Family History Library in Salt Lake click on '''WorldCat''' on the page to find other Copy locations)'' *'''1798''' [https://www.familysearch.org/search/catalog/46827?availability=Family%20History%20Library Massachusetts and Maine Direct Tax Census of 1798] United States. Secretary of the Treasury. ''Massachusetts and Maine Direct Tax Census of 1798''. Cambridge, Massachusetts: New England Historic Genealogical Society, 1978. ''Films only'' at Family History Library in Salt Lake ''Click on '''WorldCat''' for other locations of these films''<br>  ''The original 1798 tax records are at ''<br>[https://www.americanancestors.org/index.aspx New England Historic Genealogical Society]<br>Address: 99 Newbury St.<br>Boston, MA 02116 <br>Phone: 888-296-3447<br> [[Image:Tax money bag.jpg|right|200px|Tax money bag.jpg]] == 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> *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] == References ==<references/>  {{ Maine | Maine }} [[Category:Maine, United States|]][[Category:Taxation]]
Moderator, Reviewer, editor, pagecreator
16,900

edits

Navigation menu