Difference between revisions of "New Hampshire Taxation"

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Tax records vary in content. They may include the name and residence of the taxpayer, description of real estate or personal property, number of males over 21, and number of school children and farm animals. They are usually arranged by date and locality, and they are not normally indexed. Tax records can be used in place of missing land and census records to locate a person’s residence.
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== Online Resources ==
  
*Holbrook, Jay Mack. ''New Hampshire Residents, 1633–1699''. Oxford, Massachusetts: Holbrook Research Institute, 1979. {{FHL|133667|item|disp=Family History Library book 974.2 x4h}}. <br>
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*'''1862-1866''' - [https://www.familysearch.org/search/catalog/577882?availability=Family%20History%20Library Internal revenue assessment lists for New Hampshire, 1862-1866]  at FamilySearch
  
*Holbrook, Jay Mack. ''New Hampshire 1732 Census''. Oxford, Massachusetts&nbsp;: Holbrook Research Institute, 1981. {{FHL|2413|item|disp=FHL book 974.2 X4hj}}.<br>
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*''' 1867-1874''' [https://www.familysearch.org/search/catalog/3368350?availability=Family%20History%20Library New Hampshire, tax assessment lists, 1867-1874] ''(First two not filmed, rest are, Scroll down open on camera)''<br><br>
  
*New Hampshire. ''Tax Books, 1727–1788''. Salt Lake City: Genealogical Society of Utah, 1975. These books contain inventories of taxes assessed and received from the towns. They include inventories of the polls (usually men over 21) and estates in the province of New Hampshire, 1727–1773. {{FHL|7291|title-id|disp=Family History Library film 983686}}. <br>
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{{Tip| The Following records are free but must be viewed at a Family History center. Once there you Click on the film you desire, scroll down and find a camera icon just to the right of the entry, click to see images. To locate a center near you, [https://familysearch.org/locations/centerlocator click here]}}
  
*Fipphen John S. ''1798 Direct Tax, New Hampshire District #13'' Bowie Md Heritage Books 1988 This relates to a special tax taken in the United States in 1798. District 13 consisted of the towns of Alton, Brookfield, Effingham, Middleton, New Durham, Ossipee, Tuftonboro, Wakefield, and Wolfeboro. An index is included. {{FHL|528408|title-id|disp=Family History Library book 974.2 R4f}}. <br>
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*'''1727–1788''' New Hampshire. ''Tax Books, 1727–1788''  {{FHL|7291|title-id|disp=Family History Library film 983686}} Salt Lake City: Genealogical Society of Utah, 1975. These books contain inventories of taxes assessed and received from the towns. They include inventories of the polls (usually men over 21) and estates in the province of New Hampshire, 1727–1773. . <br>  ''(Locked)''
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*'''1798'''  Direct Tax, New Hampshire District #13'' {{FHL|528408|title-id|disp=Family History Library book 974.2 R4f}}  Fipphen John S.  Bowie Md Heritage Books 1988 This relates to a special tax taken in the United States in 1798. District 13 consisted of the towns of Alton, Brookfield, Effingham, Middleton, New Durham, Ossipee, Tuftonboro, Wakefield, and Wolfeboro. An index is included. <br>
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*'''1849–1874'''  ''Non-Resident Tax Lists, 1849–1874'' {{FHL|133016|title-id|disp=On 9 Family History Library films beginning with 983573}}  New Hampshire. Secretary of State. . Salt Lake City: Genealogical Society of Utah, 1975. These films list the [[New Hampshire Genealogy|New Hampshire]] taxes paid by non-residents and are arranged chronologically by year. ''(Locked)''
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== Why Use Tax Records ==
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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.
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 +
 
 +
== How to Use Tax Records for New Hampshire ==
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=== County Level ===
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No detailed attempt to locate all annual tax lists for New Hampshire towns has been made.  They can be found in manuscript collections in public libraries in town clerk's  offices among the pages of the annual town meetings, and at the archives and other repositories.  Both residents and nonresidents who owned property or businesses might be listed on the annual assessment, which would indicate the number of voting-age males as polls, ages of males listed were 21-50 and occasionally 16-60, and for men moving to or leaving a town and since non-landowners were listed as well, although a few officials were usually exempt. 
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Two important sources of tax record collections which have been microfilmed and are listed above are available free to view at a Family History Library, they are, ''The Multi volume nonresident tax list from 1849-1874'' and ''The 1798 U.S. Direct Taxes for district 13,'' it is 9 Volumes of New Hampshire towns located at that time in Strafford county. <ref>[https://wiki.rootsweb.com/wiki/index.php/New_Hampshire_Tax_Records Red Book]</ref>
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=== State Level ===
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''Ditricts for New Hampshire Counties:'' for 1862 to 1866<br>
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DISTRICT 1 includes Belknap, Carroll, Rockingham, and Strafford counties<br>
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DISTRICT 2, Hillsborough and Merrimack counties<br>
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DISTRICT 3, Cheshire, Coos, Grafton, and Sullivan counties<br>
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''Printed books with tax records:'' Available at Salt Lake Family History Library or check with ''WorldCat'' for other locations.
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*'''1633–1699''' ''New Hampshire Residents, 1633–1699'',  {{FHL|133667|item|disp=Family History Library book 974.2 x4h}} Jay Mack. . Oxford, Massachusetts: Holbrook Research Institute, 1979. . <br> 
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*'''1732''' '' New Hampshire 1732 Census''  {{FHL|2413|item|disp=FHL book 974.2 X4hj}} Holbrook, Jay Mack.  Oxford, Massachusetts&nbsp;: Holbrook Research Institute, 1981. .<br>
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[[Image:Tax money bag.jpg|right|200px|]]
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== Tax Laws ==
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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>
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*To learn more about this Collection click [https://www.familysearch.org/wiki/en/United_States,_Internal_Revenue_Assessment_Lists_(FamilySearch_Historical_Records) here]
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*To learn more about the Civil War taxes click [https://www.archives.gov/publications/prologue/1986/winter/civil-war-tax-records.html here]
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== References ==
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<references/>
  
*New Hampshire. Secretary of State. ''Non-Resident Tax Lists, 1849–1874''. Salt Lake City: Genealogical Society of Utah, 1975. These films list the [[New Hampshire Genealogy|New Hampshire]] taxes paid by non-residents and are arranged chronologically by year. {{FHL|133016|title-id|disp=On 9 Family History Library films beginning with 983573}}.
 
*''U. S. IRS Tax Assessment Lists, 1862-1866''. These lists were taken by the federal government and list persons who had such things of value as a piano, a carriage, a gold watch. They give the town of residence, and often the person's occupation. The lists are searchable by first name and surname at [http://search.ancestry.com/search/db.aspx?dbid=1264 ancestry.com].
 
  
 
{{New_Hampshire|New_Hampshire}}  
 
{{New_Hampshire|New_Hampshire}}  
 
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[[Category: New Hampshire, United States]]
[[Category:New Hampshire, United States|Taxation]]
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[[Category: Taxation]]

Revision as of 09:21, 16 September 2019

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Online Resources[edit | edit source]

  • 1727–1788 New Hampshire. Tax Books, 1727–1788 Family History Library film 983686 Salt Lake City: Genealogical Society of Utah, 1975. These books contain inventories of taxes assessed and received from the towns. They include inventories of the polls (usually men over 21) and estates in the province of New Hampshire, 1727–1773. .
    (Locked)
  • 1798 Direct Tax, New Hampshire District #13 Family History Library book 974.2 R4f Fipphen John S. Bowie Md Heritage Books 1988 This relates to a special tax taken in the United States in 1798. District 13 consisted of the towns of Alton, Brookfield, Effingham, Middleton, New Durham, Ossipee, Tuftonboro, Wakefield, and Wolfeboro. An index is included.

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 New Hampshire[edit | edit source]

County Level[edit | edit source]

No detailed attempt to locate all annual tax lists for New Hampshire towns has been made. They can be found in manuscript collections in public libraries in town clerk's offices among the pages of the annual town meetings, and at the archives and other repositories. Both residents and nonresidents who owned property or businesses might be listed on the annual assessment, which would indicate the number of voting-age males as polls, ages of males listed were 21-50 and occasionally 16-60, and for men moving to or leaving a town and since non-landowners were listed as well, although a few officials were usually exempt.

Two important sources of tax record collections which have been microfilmed and are listed above are available free to view at a Family History Library, they are, The Multi volume nonresident tax list from 1849-1874 and The 1798 U.S. Direct Taxes for district 13, it is 9 Volumes of New Hampshire towns located at that time in Strafford county. [1]

State Level[edit | edit source]

Ditricts for New Hampshire Counties: for 1862 to 1866
DISTRICT 1 includes Belknap, Carroll, Rockingham, and Strafford counties
DISTRICT 2, Hillsborough and Merrimack counties
DISTRICT 3, Cheshire, Coos, Grafton, and Sullivan counties

Printed books with tax records: Available at Salt Lake Family History Library or check with WorldCat for other locations.

  • 1633–1699 New Hampshire Residents, 1633–1699, Family History Library book 974.2 x4h Jay Mack. . Oxford, Massachusetts: Holbrook Research Institute, 1979. .
  • 1732 New Hampshire 1732 Census FHL book 974.2 X4hj Holbrook, Jay Mack. Oxford, Massachusetts : Holbrook Research Institute, 1981. .
Tax money bag.jpg

Tax Laws[edit | edit source]

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. [2]

  • To learn more about this Collection click here
  • To learn more about the Civil War taxes click here

References[edit | edit source]