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== 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>
{{Tip|'''**''' This item/items are ''locked'' and must be viewed at a local Family History Center, once there you can click on the link then go to the county you are interested in, click on the camera icon to open. To locate a center near you, click here: [https://familysearch.org/locations/center Family History Library locator] }}
== 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.
=== County Level ===
 
Tax records were recorded by state and town officials. Many tax lists are included in town histories. Because Maine was part of Massachusetts until 1820, some Maine tax records will also be listed under Massachusetts.
 
=== State Level ===
 
'''1862-1874''' ''Internal Revenue Assessment Districts for Maine:''<br>
District 1: Cumberland, York <br>
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