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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 '''**''' *'''1862-1874''' - [https://www.familysearch.org/search/catalog/577884?availability=Family%20History%20Library 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>
=== State Level ===
*''1862-1866'' [https://www.familysearch.org/search/catalog/577884?availability=Family%20History%20Library Internal revenue assessment lists for Main] Internal revenue assessment lists were created into divisions called Districts, each county is put into a district. County names are arranged alphabetically within the division and then within months. The following is a list of counties placed in which district. (knowing the district and county your ancestor lived in will make searching this years taxes list a little faster) <br> ''(once on page scroll down to district desired and click on camera to open)''<br>
U.S. Internal Revenue Assessment Lists. ''Three types of Reports:'' '''A'''=Annual; '''M'''=Monthly; '''S'''=Special Years and Reports may be different.
'''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>
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