Connecticut Taxation

From FamilySearch Wiki
Jump to navigation Jump to search
Connecticut Wiki Topics
Connecticut flag.png
Beginning Research
Record Types
Connecticut Background
Cultural Groups
Local Research Resources

Online Resources[edit | edit source]

Why Use Tax Records[edit | edit source]

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.

Tax 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. 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 person’s residence.

How to Use Tax Records for Connecticut[edit | edit source]

County Level[edit | edit source]

Town Records[edit | edit source]

Town records generally begin with the founding of the town and are kept to the present. Many of the original town records are in the town clerks' offices. Some are at the Connecticut State Library. This includes town tax records.

Taxes were levied for personal property and land through out most of Connecticut's history. The town assessor made lists of all taxables. This generated a considerable number of tax lists over time. Tax records are included with in each town. You can write or call to the town for information about tax lists.[2]

An alphabetical list of towns and phone numbers can be found here Town Vital Records-Directory.

The Family History Library has microfilms of many Connecticut town records from the creation of the town to the early 1920s. To find the film numbers for these records, use the FamilySearch Catalog Place-names search for a particular town.

State Level[edit | edit source]

  • The Connecticut State Library has a list of various tax records still at the town clerk's offices.
  • The Connecticut Historical Society through out the state have some genealogical collections and records.

Highly valuable tax record for Connecticut is the U.S. Direct Tax for 1798. The records are extant for nearly half of the towns with some also having rate lists for 1813,1814,1815,1816. The original booklets indicate rates based on land, dwellings, and personal property of which is usually itemized. Years later out-of-state owners were listed. Records haven't been filmed as yet but can be seen at the Connecticut Historical Society.[3]

Tax Laws[edit | edit source]

Tax money bag.jpg

In July of 1862, Congress passed the Internal Revenue Act to provide income for the Government to pay the public debt including Civil War costs. After the Civil War, taxes were abolished until only a tax on liquor and tobacco remained in 1883. An 1895 Supreme Court ruling declared that income tax was unconstitutional and led to the ratification of the sixteenth amendment in 1913 which states that Congress has the power to establish and collect taxes on incomes. This was the beginning of our modern day taxes.

To learn more about this collection click here

What history has shown us is that while property taxes are locally levied, there is significant state involvement with the amount of tax local political subdivisions can levy, how property assessments are conducted, and what services local taxing subdivisions must provide for their residents. Many of the changes the state has made in the past to lower the local property tax required a shift in financial responsibility from the local governments to the state. This comes at a cost to state taxpayers, because the state has obligations it must fund as well, with a limited amount of state tax dollars.

  • History of Taxation in Connecticut, 1636-1776. Jones, Frederick Robertson. Reprint. New York: Johnson Reprint Corporation, 1973. Originally published: Baltimore, Md.: Johns Hopkins Press, 1896. (Johns Hopkins University studies in historical and political science. 14th series; 8).

References[edit | edit source]

  1. May be used for free at Family History Center. To locate a center near you, [click here].
  2. Red Book
  3. Red Book